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41.
推行住房抵押贷款证券化是我国金融体制创新的重要目标方位。本通过对住房抵押贷款证券化运作过程中税收环节的分析,在充分借鉴国外关于住房抵押贷款证券化运作经验的基础上,结合国内金融体制创新的实际情况,对我国推行住房抵押贷款证券化的税收政策设计进行了分析与论述。 相似文献
42.
Activity-based costing (ABC) offers a way to improve performance evaluation by providing estimates of the cost of satisfying sales terms to which a sales representative may agree, such as number of batches in which an order is produced and number of training hours provided to customer employees. It also provides estimates of the cost of resources that a sales representative may use while engaging in marketing activities, such as making sales calls and attending trade shows. Traditional costing, which assumes that costs only vary at the unit level, does not provide estimates of the costs of many of these terms and activities. 相似文献
43.
We investigate key sales management aspects in relation to the export involvement stage of the firm. Specifically, an attempt is made to examine the presence of significant differences in export sales management control strategy, export sales organization design and export sales management behavioral attributes between ‘active’ and ‘committed’ exporting firms. We identify several differences among these exporter groups with the main conclusion being that the sales management function is more effectively organized and managed at advanced levels of export involvement. These findings are discussed in the light of existing knowledge, and various conclusions and research implications are also derived. 相似文献
44.
René Y. Darmon Author Vitae Benny P. Rigaux-Bricmont Author Vitae Pierre Balloffet Author Vitae 《Industrial Marketing Management》2003,32(6):501-515
To design selling positions that appeal to both new and incumbent salespersons, management needs to understand salespersons' preferences for job characteristics. The study reported here exemplifies an effort to operationalize salespersons' preferences for job and task characteristics that takes account of both career stage and gender. Findings indicate that salespeople in the sample prefer salary-based compensation and that female salespeople prefer sales jobs that are fixed in location. 相似文献
45.
This paper examines the effects of policy coordinationin a two-country world with endogenous growth and imperfect capitalmobility. Redistribution is financed by a source-based capital-incometax. Comparing the cases in which countries do and do not coordinatetheir fiscal policies, it is shown that redistribution can beinefficiently high if fiscal policies are not coordinated. Thisis because the negative effects of fiscal policy on home savingsaffect economic growth abroad by inducing a decline in foreigninvestment. This externality can dominate the well-known tax-baseexternality. 相似文献
46.
我国税收征管方式的博弈分析 总被引:1,自引:0,他引:1
潘雷驰 《中央财经大学学报》2006,(1):24-28,76
文章对我国基本的税收征管方式采用博弈论的方法进行分析。分别求出在这种征管方式下,任务博弈、礼品博弈、声誉博弈的均衡解。进一步求出征管博弈在任务博弈、礼品博弈、声誉博弈三个关联博弈约束条件下的子博弈精炼纳什均衡。指出这种征管方式存在的弊端,并依据分析所得结论提出改进这种征管方式的建议。 相似文献
47.
Kenny Z. Lin 《The International Journal of Accounting》2006,41(2):163-175
This study investigates whether foreign investment enterprises (FIEs) in China alter their corporate reporting behavior in response to a known schedule of tax-rate increases. The context of this investigation is a tax-incentive scheme that allows firms to pay taxes at a reduced rate for a limited period of time, and then at a higher rate when this period expires. If managers attempt to maximize firm value by minimizing tax costs, then the spread of tax rates in the periods surrounding the rate change may provide a substantial incentive for them to accelerate revenue and defer expenses. Consistent with this hypothesis, the empirical results indicate that firms report significantly higher discretionary current accruals for the years before tax-rate increases. The evidence, which indicates that firms manage earnings upward to take advantage of lower tax rates that are available in certain years, has important implications for tax policymakers. 相似文献
48.
美国银行关联交易监管演变考及借鉴 总被引:1,自引:0,他引:1
余保福 《广东金融学院学报》2006,21(6):43-50
美国对银行业对外关联关系监管经历从“状态限制”到“行为限制”的发展过程,其理论基础是基于对银行独立市场判断能力的维护。我国应借鉴美国经验,加强对银行业关联交易的立法和外部监管,强化商业银行的内部控制;在监管中要兼顾效率和公平,加大对非公允关联交易的处罚力度,并赋予监管者一定的自由裁量权;不断修改、完善监管制度。 相似文献
49.
Bing Han 《The Journal of Real Estate Finance and Economics》2006,32(4):471-493
Real estate investment trust (REIT) provides a unique laboratory to study the relation between insider ownership and firm
value. One, a REIT has to satisfy special regulations which weaken alternative mechanisms to control agency problems. Empirically,
I find a significant and robust nonlinear relation between Tobin's Q and REIT insider ownership that is consistent with the trade-off between the incentive alignment and the entrenchment effect
of insider ownership. Two, many REITs are Umbrella Partnership REITs (UPREITs) which have dual ownership structure. They have
both common shares and Operating Partnership Units (OP units). Property owners can contribute their properties to the UPREIT
in exchange for OP units. Their capital gains taxes remain deferred as long as they hold onto their OP units and the UPREIT
does not sell the properties they contributed. OP units owners are locked in with the firm and have incentive to monitor firm
management, but their interests diverge from the common shareholders because their tax bases are much lower. Consistent with
the trade-off between positive monitoring effect of OP units and tax-induced agency costs, I find that UPREIT's firm value
increases with the fraction of OP units, but the effect is significantly weaker for the UPREITs where insiders hold OP units. 相似文献
50.
张德勇 《中央财经大学学报》2004,(1):8-12
逃税造成了政府财政收入的减少,因而政府理所当然地关心社会中的逃税程度,而且逃税程度的大小也代表了一国税务机关税收征管成效的高低.因此从这个意义上讲,对逃税规模的衡量就显得必要了.不过,由于纳税人的逃税行为是隐蔽的,故很难对逃税规模进行直接有效的衡量,尽管如此,还是存在一些方法从侧面去测算一国的逃税规模的. 相似文献