论新形式下的企业所得税纳税筹划

企业所得税在企业纳税活动中占有重要的地位，且具有很大的税收筹划空间，本文从“两税合并”的政策背景入手，分析了新形式下的企业所得税纳税筹划的新思路与方法，并提出了筹划工作过程中应注意的问题和改进建议。     

『两法合并』后完善汇总与合并纳税管理的探讨

本文认为,"两法合并"后,汇总与合并纳税的方向应该坚持,同时,应妥善处理汇总与合并纳税下的税收与税源背离问题,采取各种有效措施切实加强汇总与合并纳税管理,构建一个既有利于企业集团发展,又有利于区域间横向税收合理分配和征收管理的汇总与合并纳税制度。     

运用市场原则，解决收入分配不公

要明确收入分配的概念。在市场经济中,初次收入分配被称为要素收入分配。要搞清楚收入分配中的效率与公平的关系。经济学意义上的效率是从生产过程中产生的,收入分配过程并不产生效率。在这个含义中,生产过程应该注重效率,而收入分配应该注重公平。效率与公平是相互促进的。只有企业所有者、经营者、劳动者以及其他与企业利益相关的参与者之间的和谐,才能够保证生产和交易的顺利进行。在这个意义上,公平是能够促进效率的。中国的经济体制改革把国家计划指令下的资源配置方式改为由市场主导,财产占有制度也随着发生变化。收入分配不是孤立的,而要取决于财产分配。如果让一些人不劳而获就获得财产权,收入分配的结果肯定是不公平的。在中国,财产分配不公平的主要原因是国企产权交易、土地使用权转让和资本市场的运作违反市场公平交易原则,造成暴富者不劳而获。我们不但反对鼓吹贫富差距合理论的观点,也反对以贫富差距拉大为借口否定中国的经济体制改革。贫富差距拉大是没有落实市场交易原则造成的;运用市场机制的公平交易原则,不但能够纠正收入分配不平等,也能够纠正财产分配不平等。要把经济体制改革进行到底,必须真正落实市场交易原则。     

Accounting for the family in European income tax systems

Tax systems are expected to achieve many things at once andthis paper discusses the trade-offs involved in attempting toreconcile conflicting aims. It surveys the various instrumentsthat are used to take account of marriage and the presence ofchildren and describes the current systems in the 15 EuropeanUnion countries. The impact of alternative tax treatments ofthe family 'borrowed' from other countries is examined for theUK, using the tax-benefit microsimulation model, POLIMOD. Thepaper explores the implications of the alternatives for thetax paid by families of different types and for the work incentivesof individuals in different family situations.     

Market Demand Elasticity and Income Inequality

This paper deals with the analysis of the relation between aggregate demand for a consumption good and the distribution of income across consumers. We obtain sufficient conditions under which changes in income inequality lead to an increase or decrease in the market demand elasticities. The conditions are satisfied for individual demand functions commonly used in economic models, in particular, for the typical demand functions on luxury goods and necessities. An earlier version of this paper was titled “Market demand elasticity, equilibrium stability and income inequality”. The authors are grateful to an anonymous referee, Aydin Cecen and Herbert Scarf for helpful comments and suggestions. R. Ibragimov gratefully acknowledges the financial support from the Yale Graduate Fellowship and the Cowles Foundation Prize.     

Does public/private status affect the level of earnings management in code-law contexts outside the United States? A study based on the Spanish case

This study analyzes the difference in earnings quality between public and private firms in Spain. We go beyond the income-increasing incentives on which the United States debate has been exclusively based and build on previous Belgian results by considering institutional differences and differences in the type of blockholder and by proposing a new income-smoothing methodology.No significant differences are found for income smoothers and increasers except for those included in the Spanish Ibex 35 index, which show lower manipulation levels due to the predominance of supervision over market pressure. Higher levels of income decreasing are found for private companies. We attribute this to the expropriation practiced by public firms through real activities in their relationship with the banks, which leads to a lower need to engage in downwards manipulation.     

Robust Methods for the Analysis of Income Distribution, Inequality and Poverty

Income distribution embeds a large field of research subjects in economics. It is important to study how incomes are distributed among the members of a population in order for example to determine tax policies for redistribution to decrease inequality, or to implement social policies to reduce poverty. The available data come mostly from surveys (and not censuses as it is often believed) and often subject to long debates about their reliability because the sources of errors are numerous. Moreover the forms in which the data are availabe is not always as one would expect, i.e. complete and continuous (microdata) but one also can only have data in a grouped form (in income classes) and/or truncated data where a portion of the original data has been omitted from the sample or simply not recorded.
Because of these data features, it is important to complement classical statistical procedures with robust ones. In tis paper such methods are presented, especially for model selection, model fitting with several types of data, inequality and poverty analysis and ordering tools. The approach is based on the Influence Function (IF) developed by Hampel (1974) and further developed by Hampel, Ronchetti, Rousseeuw & Stahel (1986). It is also shown through the analysis of real UK and Tunisian data, that robust techniques can give another picture of income distribution, inequality or poverty when compared to classical ones.     

Correlated Pollutants, Interregional Redistribution and Labor Attachment in a Federation

We examine the efficiency of federal policies in a federation characterized by decentralized leadership, imperfect labor mobility and transboundary pollution. Selfish regional governments regulate correlated pollutant emissions by choosing pollution tax and abatement levels in anticipation of the center’s redistributive policy. The center’s objective function obeys a proportional equity principle, which implies that its choice of interregional transfer satisfies the equalization of weighted regional welfare levels. Regional and central governments make their choices subject to migration incentives. We show that the subgame perfect equilibrium for the sequential game played by regional and central governments yields socially optimal policies. An erratum to this article can be found at     

Demographic pressure and natural resources conservation

A field survey was carried out in the villages of Nlobesse'e at the Western periphery of the Dja Biosphere Reserve, South Cameroon, to evaluate the various effects that the increase in the local populations exert on the conservation of the natural resources of the reserve. Survey results show that the population was increasing rapidly at 40.00/00 per annum, with 61.54% of the total inhabitants originating from other parts of the country. Despite the rapid population growth, the population of the Kaka and Baka ethnic groups also known as the pigmies who have been noted by ECOFAC (Ecosystème Forestière d'Afrique Centrale) for having a marked negative impact on the conservation of the natural resources (because they depend mostly on the natural resources of the reserve for their livelihood and practice very little or no agriculture) were decreasing at a rate of 6.2%. Probably they sought better hunting, gathering and collecting conditions elsewhere in the reserve. Animal proteins originating from the reserve provide most of the animal proteins consumed by the households and the entire population of Nlobesse'e demands 44.4 kg of “bush meat” per day. It was also noted that the local population practiced very little agriculture in the reserve. Hunting and fishing, activities that have been noted for having a negative influence on the conservation of biodiversity contributed 15.2% and 11.2%, respectively, of the total income of the households. Other sources of income included: wages earned from the agro-plantation that contributed 40.3%, farming 24.2%, commerce 3% and others 4.58%. Merchant middlemen also referred to as “buyam sellam” and individuals with no commercial interest were the two main relay agents responsible for transporting natural resources out of Nlobesse'e. It would have been expected that the increasing population combined to the high incidence of poverty in the region (per capita income of 225 FCFA or $0.3 per day) would have exerted a high sustainability pressure on the conservation of reserve resources. However, this was not the case because of an agro-plantation in the area that provided the local population with the necessary income to buy foodstuff and other needed resources from far away areas. To maintain this trend, it is recommended that other sources of income such as the creation of small-scale enterprises and ecotourism should be encouraged in and around biospheres reserves.