A choice experiment on fuel taxation and earmarking in Norway

Pigouvian taxes are efficient — but unpopular among voters — and hence often politically infeasible. Earmarking of revenues has been widely reported to increase public support for taxes, but earmarking is generally not the most efficient use of the revenues. This trade-off between efficiency and political feasibility is the motivation for our primary research objective: to quantify the effect of earmarking on support for fuel tax rises. Our secondary research objective is to investigate why earmarking increases support. Using data from a representative sample of the Norwegian voter population (N = 1147), we estimate models of voter preferences for fuel taxes using logistic regression models. Our results show that, in the absence of earmarking, the majority of voters would like to reduce fuel taxes, but earmarking the revenues for environmental measures has a substantial effect on voter support for fuel tax increases, garnering a majority for increases of up to 15% above present levels. Further analysis indicates that a prime reason why earmarking for environmental measures is popular is that it increases the perceived environmental effectiveness of the tax, and hence its legitimacy as an environmental rather than a fiscal policy instrument.     

论低PSR值的股票在大盘下跌中的抗跌特性

选取20个基本面优秀的个股,从行业领域、股本规模、净资产收益率、销售利润率四个角度进行跌幅大小的比较.得出具有低PSR值的行业前景良好、存在大量现金流、股本规模较大、盈利能力出众的公司值得投资.     

电影叙事学视角下《布达佩斯大饭店》的叙事艺术

作为双重叙事的有声电影,《布达佩斯大饭店》将多层次的声音叙事和多手段的画面叙事相结合,将叙事形式和叙事内容相糅合,在社会历史宏大叙事的背景下,通过小人物的故事,以小见大,展现了高超的影视艺术,表达了对"文明之光"的敬意。     

实证分析税率风险与我国经济增长

宏观税率是调节宏观经济的重要工具。我国的宏观税率因其政府收入的多层次性而产生了核算的差异;同时,因资料的可获得性又产生了名义税率和实际税率的差距。通过实证分析,充分地认识宏观税率对经济增长的作用和风险程度,可以有效地利用这一工具促进我国经济快速健康发展。     

论我国人力资本的现状及投资对策

本文从阐述知识经济时代人力资本对经济增长的重要性入手,结合我国人力资本的现状,分析其存在的问题与不足,进而提出相应的建设性投资建议,以充分发挥人力资本对经济增长的直接动力作用。     

改革开放以来海外华商投资与厦门经济发展

对改革开放30年来海外华商在厦门的投资状况及其对厦门经济发展的贡献进行分析,探讨海外华商投资对厦门经济发展的贡献,并提出现阶段厦门开放政策深化的具体举措。     

汽油市场垄断溢价及消费者福利分析:基于中国市场结构的多主体模型结果

自从1998年起,中国成品油市场定价机制已经进行了四次改革,市场定价将是未来的发展趋势。但是鉴于现在成品油市场尚处于寡头垄断的市场结构,完全放松管制可能出现无法预料的严重后果,采用基于Agent的计算经济学的方法,建立了基于信念学习的中国汽油市场模型,并重点分析了垄断溢价形成的影响因素,以及消费者的刚性需求和收入约束对消费者福利的影响。通过对不同原油价格水平下汽油市场的模拟,得到了描述消费者生存率的二次方程。通过建立虚拟变量模型,发现当消费者决策受收入约束时,油价、收入和刚性需求对其福利的边际影响都相应变小。模型的结果对燃油税政策的制定有一定的参考意义。     

论企业分立涉税事项计税依据的界定及其会计处理

企业分立涉税事项计税依据的确认应遵循分立目的合理性原则、适度扶持原则和反避税原则。三者具有内在的顺序性和逻辑性。由于现有的政策性文件不能解决此项重组活动涉税业务的复杂问题，因此宜采取理论与实践相结合的方法对分立企业与被分立企业涉税事项的计税依据及其会计处理进行规范。     

FDI spillovers in the Chinese hotel industry: The role of geographic regions,star-rating classifications,ownership types,and foreign capital origins

Although productivity spillovers have long been recognized to be a major benefit of foreign direct investment (FDI), such spillovers have not yet been systematically studied in the context of the hotel industry. This paper investigates hotel-related FDI spillover effects as well as moderating factors (geographic region, star rating classification, ownership type and foreign capital origin) in China. Evidence from province-level panel data reveals the existence and significance of intra-industry spillovers from foreign to domestic hotels in China, although the nature and magnitude vary based on different moderating factors. Domestic hotels in eastern and western China and those with alliance and limited liability ownership structures benefit significantly from productivity spillovers. Foreign-invested three-star hotels transfer a significant amount of positive productivity, whereas domestic three- and five-star hotels benefit the most from productivity spillovers. Moreover, foreign-invested hotels from Hong Kong, Macau, and Taiwan (HMT) and non-HMT countries generate positive spillovers of similar magnitudes.