Dual VATs and Cross-Border Trade: Two Problems, One Solution?

In recent years, two distinct but related questions have been raised with respect to value-added taxes (VATs). Concern has been expressed over whether it is desirable or even possible for both national and subnational governments in federal countries such as India, Argentina, and Russia to impose VATs. One reason for thinking that such subnational VATs are unlikely to be workable on a destination basis is the problem of cross-border trade. Of course, this same problem also arises within the European Union, where there is no EU VAT. Drawing upon Canadian experience, we argue that not only is it possible to have two-tier or dual VATs on a destination basis in a single country but that the existence of dual VATs may help deal with some of the problems of cross-border trade.     

An Analysis of Assortment Choice in Grocery Retailing

Consumers in grocery retailing commonly buy bundles of products to accommodate current and future consumption. When all products in a particular bundle share common attributes (and are selected from the same product category), the consumer is said to assemble an assortment. This research examines the impact of assortment variety on the assortment choice process. In particular, we test the prediction that consumers demand less variety for higher quality items. To investigate this relationship, we employ a flexible choice model, suitable for the analysis of assortment choice. The model, based upon the assumption that the utility of purchase of one item in an assortment depends upon the set of items already selected, allows for a general utility structure across the assortment items. We apply the model to household assortment choice histories from the yogurt product category. Substantively, we show that yogurt choice is affected by brand quality perceptions (quality-tier competition). Moreover, we show that reaction to reductions in variety (number of yogurt flavors) is mediated by brand quality perceptions. Taken together, these empirical facts paint a picture of a consumer who is willing to trade-off variety against product quality in assortment choice.     

简析高职高专学生的特点及对策

高职高专学生是一个特殊的高等教育群体,其有着不同于其他高等教育群体的独特特点。本文以职业技术学院学生为对象,简单分析了高职高专学生的学习生活特点,以期发现他们在学习和生活中的优缺点,并且提出了相应的对策,从而达到提高学生社会适应性的目的。     

The distinction between commercial and non-commercial bus services in Germany: Given by nature?

German public transport services by bus are characterized by a regulatory framework that distinguishes between commercial and non-commercial services. Contrary to the apparent views of legislators, this paper shows that costs and revenues are not the only parameters determining whether or not operators are able to provide services in a commercially viable way.Apart from the local characteristics of the specific service, we show that the classification of services as commercial versus non-commercial is determined in large part by the public transport authorities that set minimum quality standards to be provided by operators. Our analysis shows that the authorities awarding the contracts in some cases affect market organization significantly depending on how they make use of this power. Furthermore, market organization differs substantially with respect to the awarding structure and the contractual relationships, thus creating a challenge for operators and authorities in an embryonic market.     

欧盟在巴以和平进程中的作用分析

欧盟积极参与巴以谈判和巴以冲突危机处理，以经济和财政支持为主要手段、构建区域合作机制，为缓和巴以关系创造条件，提供多层次平台，积极帮助解决巴以冲突问题。然而，由于巴以矛盾的复杂性、欧盟成员国缺乏采取共同行动的政治意愿、加之美国对巴以和平进程的掌控，欧盟的影响力受到限制。在中东变局下，欧盟有必要联合中国和俄罗斯组成平衡美以关系的国际力量，提出新的巴以和平计划，为推动巴以和平进程发挥独特作用。     

Measurement and its Uses: Harmonization and Quality in Social Statistics

The European construction has induced a strong demand of harmonization of statistics of the various countries. The latter can be focused on an harmonization of outputs , already practised for a long time by national accountants: the statistical variables are defined in common, then each country measures them according to its own means. On the other hand, the harmonization of inputs, more ambitious, seeks a standardization of all the construction process and data collection. This leads to distinguish clearly the two moments of use and of production of economic and social statistics. Now the same distinction is made in the debates over the notion of quality of statistics, which contrast the quality of the product with the one of the process. This quality cannot be judged independently from the expected uses of these statistics and of their form of social credibility. From this point of view, the various harmonization levels are compared with the various forms of connection and convertibility between the national currencies.     

COMMENT ON THE 2010 WINCOTT LECTURE, ‘EUROPE: HOW CAN THINGS GET BETTER?’

The increasing centralisation of government at European Union level is eroding individual freedom. Greater EU regulation of financial markets, as advocated by Charlie McCreevy, represents a further threat to liberty, while the measures advocated would have been ineffective at preventing the current financial crisis.     

The use of ex-ante modelling tools in European Impact Assessment: What role does land use play?

Impact Assessment was introduced by the European Commission in 2002 in order to make policy development more transparent and improve the ‘quality’ of European policies. Cross-sectoral consultation, broad participation and the quantitative assessment of the impacts of policies are significant elements of this process. This article specifically addresses the role of tools modelling the impact of policies on land use in Impact Assessment. The choice of a specific modelling tool is conceptualised as an action situation interlinked with other action arenas. The article aims to uncover the institutions structuring the action situation. The outcome of the empirical work suggests that two types of Impact Assessments can be distinguished. Impact Assessments either substantively contribute to the specific policy that the Commission proposes or they legitimise policy choices ex post that have already been adopted. The legislative procedure that applies to a specific policy sector, the policy making culture in the DG and the stakes that are at issue seem to influence whether Impact Assessments contribute to policy development, or legitimise it. Furthermore, the article describes the situation in which desk officers choose a modelling tool throughout Impact Assessment. To advance their careers desk officers aim to produce policy proposals which respond to the issues raised by the actors involved in Impact Assessment and specifically in policy development and, later on, adoption. Therefore, desk officers’ preferences are shaped by the community that is involved in policy development and Impact Assessment. The article describes what role modelling tools play in European Impact Assessment procedures and it names the heuristic of criteria which desk officers use to choose a modelling tool. Besides several technical and data problems of modelling land use impact, it seems to be unlikely that land use will become a significant dimension of Impact Assessment and modelling as it is confronted with an unfavourable institutional environment at the European level.     

谈写作教学中的素质教育

素质教育是以提高学习的整体素质为根本目的的教育。在写作教学中的素质教育应体现在写作理论知识讲授、优秀作品阅读赏析、思维能力及写作能力的训练和培养等方面，进而提高学生的思想水平、思维品质和作及表现能力。     

An examination of the equity market price linkage between Australia and the European Union using leveraged bootstrap method

The paper examines the equity market price interaction between Australia and the European Union – represented by the UK, Germany and France – based on the Toda–Yamamoto causality test, which is bootstrapped with leveraged adjustments. A new information criterion is used to choose the optimal lag order. Weekly MSCI data covering the period 1988 to 2001 is used, divided into two subperiods to allow for a structural break arising from the ERM crisis of 1992. Results show that, during the period before the ERM crisis, no significant causal links exist between Australia and any of three EU countries. During the period after the ERM crisis, Australia also had no causal links with Germany and France but it had with the UK, with causality running from the UK to Australia but not vice-versa. Thus, Australian investors may find the German and French, but not the UK, equity markets, attractive venues for their international diversification. German and French, but not British, investors may also obtain the same benefit from the Australian equity market.