农民养老问题亟待解决

农村现行的家庭养老、土地养老、集体养老正在弱化,巩固家庭养老的基础地位,强化土地保障功能,辅之以社区扶持,推行多层次养老保险,符合中国国情和农村生产力发展水平,是解决农村养老问题的必然选择.     

Optimal Emissions Taxation under Imperfect Competition in a Durable Good Industry

This paper investigates optimal emissions taxation under imperfect competition in a durable good industry where products are sold (instead of rented). As a benchmark, attention is paid to the special case of monopoly with exogenously given product durability. In line with previous literature, the optimal emission tax in this benchmark model falls short of marginal damage (underinternalization). Extending the benchmark model either to the case of an oligopolistic market structure and/or to the case of endogenous product durability then provides two cases in which the optimal emission tax overinternalizes marginal damage.     

Competition and Information Production in Market Maker Models

Abstract:   The microstructure literature models the mechanisms through which fundamental information is incorporated into market prices. This paper extends previous models by endogenising information production and analysing incentives for costly information production. In contrast to the existing literature, increasing the number of informed traders can result in reduced price informativeness. When prices have an allocative role this has welfare consequences: the regulatory implications of a dichotomy between private and public incentives for information gathering are discussed.     

The causes and consequences of sector‐level job flows in Poland*

We look at the determinants and consequences of job reallocation in the 22 2‐digit sectors of the manufacturing industry in Poland over the period 1995–99. We find that import competition and a competitive market structure (weak concentration) have a positive and significant effect on job reallocation. Moreover, higher job reallocation is associated with higher labour productivity growth in some specifications. This confirms implications from neo‐Schumpeterian growth models: one channel through which competition might positively affect growth is through the reallocation of scarce resources from declining firms to rising ones. JEL Classifications: F16, J24, J6, O3, P3.     

Delaying integration of immigrant labor for the purpose of taxation

Delayed integration (DI) is a rule for taxing migrants. It requires that immigrants be taxed in the host country only after some period of transition. Conversely, emigrants are released from the obligation to pay taxes only after a certain period. DI is an alternative to the Employment Principle and the Home-Country Principle. The former governs the international taxation of labor. The latter is a close substitute for the Nationality Principle, on which US tax law is based. The paper studies DI in a setting which allows one to trade off the efficiency costs of distortionary taxation and of wasteful government.     

论我国企业的社会责任

本文重点分析了我国企业的社会责任现状。结合国情去界定企业的社会责任 ,用系统论观点剖析我国企业的特点 ,社会责任的特点 ,据此分析我国企业的社会责任现状 ,并提出对策。     

本土旅游企业差旅管理经营战略探析

差旅管理是国外最新引入我国的商务旅游核心产品之一.本文在对国内外文献分析的基础上对差旅管理进行了深入的剖析,同时针对中国新兴的差旅管理市场的发展现状,提出了本土旅游企业拓展差旅管理业务的对策建议.     

会计人员职业道德修养问题探讨

造假账、会计信息失真已成为当前一个热点问题,其危害性极大。,提高会计人员职业道德修养应从八个方面入手,多方共同努力,才能实现以法理财与以德理财相结合,保证会计工作的质量和社会经济的健康发展。     

吉林省高校体育产业发展现状的分析与对策

长期以来,吉林省受传统观念束缚、缺乏市场意识等原因,高校体育产业未能获得应有的发展。本文通过对吉林省高校体育产业发展现状的调查研究,提出意见和建议,希望对促进我省高校体育产业的全面健康发展提供帮助。     

‘Parasitic invasions’ or sources of good governance: Constraining foreign competition in Hong Kong banking, 1965–81

This paper investigates the operation and impact of the moratorium on new banking licences imposed in Hong Kong in 1965 and the claims that foreign banks destabilised the banking system and drained resources from the colony. First it examines foreign banks' attempts to circumvent the moratorium through claims of special circumstances and buying interests in local banks, and secondly it examines the efforts of incumbents to extend barriers to non-bank financial institutions and to branches of foreign banks. The general conclusions are that while the moratorium was aimed at increasing the stability of the banking system, it had the effect of decreasing the regulatory breadth of the government, and reducing incentives for mergers and acquisitions that might have improved governance.