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31.
This paper makes a welfare comparison between the issuance of price-indexed and nominal public debt in the presence of fiscal constraints, viz. a debt constraint, a deficit constraint and a combination of both. Distortionary taxes or public consumption are regulated to avoid the violation of the relevant fiscal constraint(s). Under a debt constraint indexed debt is generally preferred, while under a deficit constraint the results are more mixed. Introducing inflation persistence and raising the maturity of the debt tend to increase the magnitude of the welfare differences between the two types of debt. Welfare differences are further affected by the degree to which public consumption and tax revenues are indexed to actual versus structural nominal GDP. 相似文献
32.
《The Scandinavian journal of economics》2018,120(2):400-427
Unlike in developed countries, corporate rather than personal tax is the greater source of public finance for less developed countries (LDCs). This paper analyzes the corporate income tax policy for a large panel of LDCs. The analysis shows that although the corporate tax rate has been decreasing, corporate tax revenues have been increasing. Contrary to standard tax competition theory, there is also strong evidence that corporate income taxes are increasing with respect to the LDCs’ openness, as measured by capital mobility. The analysis also shows that the corporate tax rate is increasing with respect to the personal tax rate, as income‐shifting theory predicts. 相似文献
33.
现行生产型增值税的制度安排和制度结构的净收益小于消费型增值税.从各行业增值税税负受行业周期性影响以及增值税转型对税收收入的影响的角度看,增值税的制度变迁定位为中口径模式比小口径模式更具科学性和可行性. 相似文献
34.
建立村镇银行接入征信系统的收益成本比较模型,并以内蒙古兴安盟地区的实例进行实证分析,结果显示,村镇银行接入征信系统的收益远远高于成本,这对村镇银行和征信中心具有重要的启示意义。 相似文献
35.
通过对人力资本与人均征收额相关性的分析,可以看出,在其他因素相同的情况下,人力资本水平越高,税收的人均征收额越高.据此,对地方税务系统人力资本的发展提出两点建议:各地区应提高税务人员人力资本的积累;在既定的人力资本存量下,提高人力资本的利用效率. 相似文献
36.
37.
科学发展观是我国经济社会发展的重要指导方针,是发展中国特色社会主义必须坚持的重大战略思想。浅谈如何应用科学发展观引领内部审计由财务收支审计向管理效益审计延伸。 相似文献
38.
This paper investigates the extent to which airports act as venues, the importance that airports place on this type of activity, and whether it is certain categories of airport that are involved in this type of activity. Airports have always been a vital element of business travel in providing access to a destination where business can be conducted or where meetings, conferences and events can be held. In this situation it is largely the availability of air services at the airport that will attract passengers rather than the airport itself. However in recent years airports have become more than just facilitators of access and have developed infrastructure and services (’meetings facilities’) that allow them to become meeting venues in their own right. 相似文献
39.
Management of non-core commercial activities has become a key issue amongst the leverages for improving modern airport industry. Today airports have increased dramatically their dependence on non-aeronautical revenues, which on average account for half of all revenues with this share being highly heterogeneous across regions and airports. Using a dataset of German airports, this paper discusses the improvement of commercial revenues by exploring its determinants. Previous contributions assessed the impact of a selected set of variables non-aviation revenues. Such approach was mainly the effect of multicollinearity, as the majority of relevant variables are strongly correlated to the size of the structures. We address this issue by using ridge regression and partial least squares. Results suggest the potential conflict of non-aviation revenues per passenger and per square meter with the need to expand the number of passengers. 相似文献
40.
《Journal of Economic Policy Reform》2013,16(4):399-419
Similarly to many other European countries, Germany has experienced a considerable demographic shift since the 1970s: higher life expectancy and diminishing birth rates, only partly balanced by immigration, have led to an altered population structure with an increasing share of elderly people. In the next decades, population aging in Germany will accelerate and also induce a decline of the total population. These demographic changes can be expected to have a profound impact on the governmental budget. While shifts in public expenditures have been forecasted regularly since 2005, the revenue side has received less attention to date. We study the long-term (2015–2060) shifts in income tax revenues induced by demographic change. Our aim is to quantify possible fiscal effects of demographic change using microsimulation and to identify elements of the income tax code particularly affected. We find the expected demographic changes to have a clear negative impact on income tax revenues. Population aging increases the impact of various deductibility rules on total income tax revenues, in particular the impact of the deductibility of old-age and health insurance provisions. The impact of the deductibility of exceptional expenses such as expenses for caregiving also increases, but remains small overall. Due to expected increases in real incomes, however, demographic change does not imply an absolute drop in income tax revenues in the next decades. 相似文献