全文获取类型
收费全文 | 5144篇 |
免费 | 129篇 |
国内免费 | 5篇 |
专业分类
财政金融 | 1265篇 |
工业经济 | 134篇 |
计划管理 | 649篇 |
经济学 | 958篇 |
综合类 | 1070篇 |
运输经济 | 15篇 |
旅游经济 | 11篇 |
贸易经济 | 465篇 |
农业经济 | 128篇 |
经济概况 | 583篇 |
出版年
2025年 | 15篇 |
2024年 | 73篇 |
2023年 | 110篇 |
2022年 | 45篇 |
2021年 | 140篇 |
2020年 | 168篇 |
2019年 | 117篇 |
2018年 | 89篇 |
2017年 | 107篇 |
2016年 | 109篇 |
2015年 | 97篇 |
2014年 | 245篇 |
2013年 | 285篇 |
2012年 | 384篇 |
2011年 | 440篇 |
2010年 | 354篇 |
2009年 | 275篇 |
2008年 | 431篇 |
2007年 | 437篇 |
2006年 | 347篇 |
2005年 | 261篇 |
2004年 | 217篇 |
2003年 | 146篇 |
2002年 | 100篇 |
2001年 | 87篇 |
2000年 | 54篇 |
1999年 | 39篇 |
1998年 | 23篇 |
1997年 | 16篇 |
1996年 | 16篇 |
1995年 | 24篇 |
1994年 | 10篇 |
1993年 | 6篇 |
1992年 | 3篇 |
1991年 | 1篇 |
1990年 | 2篇 |
1989年 | 1篇 |
1988年 | 2篇 |
1983年 | 1篇 |
1982年 | 1篇 |
排序方式: 共有5278条查询结果,搜索用时 0 毫秒
951.
In 2001, the European Commission proposed replacing the currentsystem of taxation of multinational companies by the taxationof a consolidated base, computed at the level of all the Europeanentities of a multinational enterprise, and then distributedfor taxation purposes among the various jurisdictions in whichthese entities operate, according to pre-established criteria.In this article, we propose a discussion, especially focusingon two related issues, the choice of the formula and the compositionof the consolidating areaeither the entire European Union(EU) or some Member States within an Enhanced Cooperation Agreement,as well as on their impact on the size and distribution of taxrevenue and economic activity, and on the intensity of tax competition.Our tentative policy conclusion is that the reform deservessupport provided that (i) the formula puts emphasis on criteriathat the firm may not too easily manipulate, (ii) the activitiesof the multijurisdictional enterprise are enough mobile, (iii)the consolidation is made compulsory within the consolidatingarea and (iv) the consolidating area protects its capacity toactually levy tax by adopting a crediting system vis-à-visthe rest of the world. (JEL code: H32, H73, H87) 相似文献
952.
Myopic agents lack the foresight to save for their own old age. It is generally believed that correcting myopia is a rationale for a pay-as-you-go (PAYG) pension system. This view has been supported by existing literature showing that the optimal PAYG social security tax should increase when people are more myopic. In this paper we obtain new results opposed to the traditional view. By establishing a very standard general equilibrium OLG model with myopic agents and endogenized marginal product of capital, we show that the optimal social security tax should be lower when people are more myopic. Our numerical analysis also shows that the welfare cost of the social security tax increases with people's degree of myopia. These results suggest that correcting myopia is not a clear rationale for the PAYG social security. 相似文献
953.
Larry?Karp "mailto:karp@are.berkeley.edu " title= "karp@are.berkeley.edu " itemprop= "email " data-track= "click " data-track-action= "Email author " data-track-label= " ">Email author 《Environmental and Resource Economics》2005,31(2):229-251
If a regulator is unable to measure firms’ individual emissions, an ambient tax can be used to achieve the socially desired level of pollution. With this tax, each firm pays a unit tax on aggregate emissions. In order for the tax to be effective, firms must recognize that their decisions affect aggregate emissions. When firms behave strategically with respect to the tax-setting regulator, under plausible circumstances their tax burden is lower under an ambient tax, relative to the tax which charges firms on the basis of individual emissions. Firms may prefer the case where the regulator is unable to observe individual firm emissions, even if this asymmetric information causes the regulator to tax each firm on the basis of aggregate emissions. 相似文献
954.
Summary. In this paper, we establish the most possilbe general formulation of the technology governing carbon-gas emission, giving
rise to global external diseconomies, and ty to explore into the strategic interactions,both domestic and international, when
an individual country decides on the environmental policies. Through the comparison among emission taxes, quotas, and standard
in the perfectly competitive private economies, we find that the first two policies are equivalent but they are different
in effects by virtue of what we may call the tax-exemption effect of emission standards. Such a difference in the policy effect
further affects the other country's welfare through the global externalities, amplified through whether the government can
precommit to either the emission tax or the emission standard.
Received: January 16, 2001; revised version: April 16, 2002
RID="*"
ID="*" The authors thank the valuable comments by an anonymous referee. Ministry of Education and Science for its financial
support is also greatly acknowledged.
Correspondence to:K. Kiyono 相似文献
955.
为了降低二氧化碳的排放水平,实现可持续发展,一些国家以碳税作为发展低碳经济的重要手段。碳税是从多方面促进低碳经济的,对产业结构的升级和转型至关重要。在分析瑞典碳税政策、测算瑞典产业结构水平的基础上,本文对瑞典碳税与产业结构水平的关系进行实证分析。研究结果表明,瑞典碳税是提高瑞典产业结构水平的重要因素。据此,本文提出了关于我国开征碳税的建议。 相似文献
956.
税收是国家财政收入的重要来源,准确的税收预测结果对于制定各项经济政策具有非常重要的意义。为提高中国税收收入的预测精度,适应资源配置、收入再分配和宏观经济调控的需求,在传统灰色预测技术的基础上,建立了残差灰色预测模型,并通过实例分析验证了该模型的实用性和精确性。 相似文献
957.
杜树章 《新疆财经学院学报》2008,(4):37-40
中国皇权专制社会赋税制度变迁的特点,即在“重农抑商”思想下,统治阶级必然对工商税实行重税政策;而田赋和徭役制度变迁的特点是沿着减少交易费用的方向变迁。用新制度经济学的方法对上述问题进行论证,能够为中国皇权社会赋税制度变迁的特点和规律性研究提供新的理论视角。 相似文献
958.
Sam Meng 《Applied economics》2013,45(8):796-812
The carbon tax policy proposed by Australian government has triggered deep concerns about the high electricity prices facing households and the sustainability of electricity industry. By employing a computable general equilibrium (CGE) model and an environmentally extended Social Accounting Matrix (SAM), this article simulates the effect of Australian carbon tax on the electricity industry. The modelling results show that the wholesale electricity prices indeed increase by about 90%, but the retailer prices only increase by 25%. The coal-fired electricity generators will reduce their output by 8% (for black-coal) to 18% (for brown-coal), but the profitability of the industry will drop dramatically. On the other hand, generators using oil, gas or renewable resources, will increase their output significantly and enjoy a handsome profit. Through the price, cost and profitability mechanisms, the carbon tax will transfer the Australian electricity generation to a low emission industry in the long term. 相似文献
959.
在中国国外投资流入量增速放缓的背景下,如何应对劳动力成本的快速增长造成的东道国优势下降是亟待研究的问题.本文使用134个国家2008—2018年11年的面板数据,采用双向固定效应模型,实证考察了企业社会保障税对海外直接投资的影响.研究结果表明,企业社会保障税率对外国直接投资产生负向影响;企业社会保障税对外国直接投资的负向影响受投资动机的调节作用影响,在生产要素获取动机、非自然资源获取动机与非技术获取动机国家样本中更为显著;企业社会保障税对外国直接投资的负向影响存在经济体和地域差异,在G20国家、亚洲、美洲及非洲国家样本中更为显著.基于实证研究结果,本文提出了基于企业社会保障税率的促进中国海外投资流入的相关政策建议. 相似文献
960.
The session on tax system governance at the October 2011 Tax Forum represented an opportunity to build on the strong foundations, laid down by the Henry Review, for a citizen‐centric approach to the management of the interactions between individuals and firms and the agencies charged with responsibility for the administration of the tax and transfer system. This article suggests that despite the goodwill brought to the discussions by all concerned, little consensus emerged at the Forum on the key issues of how best to manage the complexity of modern tax and transfer systems or on what form of external scrutiny might be most appropriate for the tax administration in the Australian context. 相似文献