The relation between national cultural dimensions and tax evasion

Although penalties and audits exist, tax evasion is a widespread phenomenon and continues to be a problem for many countries. National culture may contribute to a further understanding of intentional noncompliance across countries. In this study, we investigate the influence of national culture on tax compliance levels across 50 countries. Using Hofstede's (1980) cultural framework as a basis for our hypotheses, we find that a noncompliant country's profile is characterized by high uncertainty avoidance, low individualism, low masculinity, and high power distance. Our results have implications for both research and practice. This is the first study to employ Hofstede's cultural framework as an explanator of international tax compliance diversity and serves as the starting point for the development of an international tax compliance framework. Tax policy implications also are addressed.     

中国——东盟贸易自由化中的税收竞争与协调

中国和东盟国家同是发展中国家,为吸引外资发展本国经济,长期以来都采取了税收优惠等税收竞争手段。目前,中国——东盟自由贸易区正在构建,并已进入了“早期收获”阶段。本文主要围绕中国——东盟贸易自由化进程中各方利益的博弈和国际税收竞争与协调这两大因素,就自由贸易区建成前后的两个阶段,分析中国和东盟国家在吸引外资方面的税收竞争的影响,并认为在贸易自由化启动后,中国和东盟国家应走竞争与协调相结合之路。     

Has the Fed improved U.S. economic performance?

This paper finds that U.S. economic performance has not generally improved under the Federal Reserve, with the possible exception of the Great Moderation. We analyze the Fed and pre-Fed periods in terms of the rates and volatilities of inflation and real GDP growth. Comparing the pre-Fed periods to the post-World War II period and the Great Moderation, we find that real GDP growth has been lower under the Fed, while inflation has been higher. The volatilities of inflation and GDP growth have both declined under the Fed, but the reductions occurred mostly during the Great Moderation.     

国际投资保护主义的历史演进、特点及应对策略研究

近年来,中国跨国公司的全球化进程不断加快,海外并购和绿地新建的规模和速度不断提升,但与此同时,并购受阻、整合失败的案例不绝于耳,中国企业在"走出去"的过程中遇到很多障碍和壁垒,受到很多歧视。为此,回顾了二战后国际投资保护主义的演进历史,并对其特点进行分析梳理,总结归纳出应对国际投资保护主义的对策建议。     

国家构建理论与中国的现代国家构建

通过对现代国家、现代国家构建含义的界定以及当今中国国家构建理论的梳理,提出要进行国家构建,并通向现代化之路必须经历三个阶段,进而指出了中国国家构建的路径选择。认为在中国进行国家构建,要加强中国共产党的能动作用,实现党的执政理念、执政方式方法的现代化;并认为,增强和健全韦伯意义上的现代行政国家体制仍是中国现代国家构建的当务之急,中国现代国家构建的终极目标应是建立宪政国家,实现国家的理性化和民主化等等。     

Training Employees for African Statistical Offices

A review of the organizational set-up of a national statistical office, its staffing levels and subjects covered has been described. Two groups of employees of a statistical office are considered with respect to the teaching of statistics, namely those already in employment and those expected to be employed by a statistical office. The Statistical Training Programme for Africa (STPA), under which the present study was undertaken, improvement and strengthening of statistical training programmes for employees or expected employees of a statistical office, are described including selected aspects of the programme. Teaching programmes for those currently in employment with the objective of improving their work performance are also described. Achievements and problems of the programme are given. In conclusion a new framework for revitalisation of teaching of statistics in Africa in the 1990s is mentioned.     

迎接知识经济时代,重建国家创新系统

对于发展中国家而言，知识经济带来的挑战大于机会。本文从知识经济的一般特征、发展中国家面临的共同问题以及中国面对的一些特殊问题等多个层次，论述了这一挑战的严峻性，进而提出了相应的对策──重建国家创新系统，提高我们的创新能力与竞争力。     

日本的环境立国战略及其启示

2007年6月,日本内阁会议通过了《21世纪环境立国战略》。该战略进一步明确了通过发展环境、能源技术和改革社会经济系统以实现经济发展与环境保护的双赢,走经济社会可持续的发展道路,奠定了日本对内对外环境政策的基础。环境交流与合作是我们与环境先进的发达国家互利共赢的一个结合点。因此,我们应当充分利用国际环境合作的平台,积极引进环境先进国家的环保节能技术和经验,以推动我国资源节约型和环境友好型社会建设。     

院士中的“国家杰青”分析——兼论江西省“国家杰青”的培养

国家杰出青年科学基金是我国目前资助青年科技人员力度最大的基金,产生的效果也非常显著,获资助者在学术研究中作出了突出贡献,从最近7届中国科学院、中国工程院院士增选中46名杰出青年基金获得者当选可见一斑.本文还对江西省培养国家杰出青年提出了建议.     

BENCHMARKING LARGE ACCOUNTING FRAMEWORKS: A GENERALIZED MULTIVARIATE MODEL

We present a multivariate benchmarking model for achieving consistency between large quarterly and annual accounting frameworks. The method is based on a quadratic optimization problem, for which many efficient numeric solvers exist. The method combines several features, such as linear constraints, ratio constraints, weights, and inequalities, in one model. Therefore, a wide range of modelling possibilities is supported. This method is especially interesting for national statistical offices, to simplify their processes to achieve consistency between publications.