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831.
This paper analyzes the economic effects of income splitting rules for closely held corporations and sole proprietorships/partnerships under the Nordic dual income tax. Income is split by imputing a return to capital, but the methods used for this differ between the Nordic countries. With a few notable exceptions, income splitting does well in the sense that the cost of capital is approximately the same in closely and widely held corporations. The special tax rules for sole proprietorships/partnerships manage to neutralize the impact of the high labor income tax on the cost of capital. 相似文献
832.
西方公共财政伴随市场经济走过了200余年的历程,其理论与模式已经得到了相当的完善。建立社会主义公共财政基本框架首先必须学习西方,联系中国实际探索适合我国的公共财政基本框架。 相似文献
833.
From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries 总被引:3,自引:3,他引:3
Peter Birch Sørensen 《International Tax and Public Finance》1994,1(1):57-79
The paper discusses the recent drive toward a system of dual income taxation (DIT) in the Nordic countries. The pure version of this system combines progressive taxation of labor and transfer incomes with a proportional tax on income from capital at a level equal to the corporate income tax rate. The paper considers the motives for the introduction of this new income tax system, ranging from abstract theoretical arguments to very pragmatic considerations. While the Nordic DIT system violates the principles of the conventional personal income tax, it is argued that it may in fact be more in line with the philosophy of a true Haig-Simons comprehensive income tax. It is also suggested that the DIT system may cause fewer distortions to resource allocation than the conventional income tax. On the debit side, the paper points out several practical problems of taxing income from small enterprises under the differentiated income tax. 相似文献
834.
Paul Andr Michel Magnan Sylvie St‐Onge 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2008,25(2):153-169
Adopting a governance perspective, this study analyzes the merger between closely‐held Donohue Inc. and widely‐held Abitibi‐Consolidated Inc. Findings suggest that the absence of a controlling shareholder and weak board governance at Abitibi might explain both (a) its executives' interests in the transaction and (b) its CEO's compensation increase despite underperformance. Second, an intergeneration shift of control at Quebecor (Donohue's parent company) led to a strategic reorientation that (a) transformed Donohue into a target and (b) insured that Donohue's executives had incentives to pursue a deal. Finally, Donohue's noncontrolling shareholders benefited from the transaction while Abitibi shareholders experienced wealth reduction. The merger's aftermath provides some counter evidence regarding blockholders' power in widely‐held firms. Copyright © 2008 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
835.
论城乡二元教育与劳动力异质性 总被引:2,自引:0,他引:2
从教育经济学角度研究我国二元经济下城乡教育差异对劳动力的影响.我国的教育投资体系使城乡二元经济放大地投射到教育领域,引起城乡教育一系列不对称,形成二元教育.在二元教育下,农村学生接受较低质基础教育,基础知识薄弱,学习能力差,进入劳动力市场后对生产技能掌握不足;同时在进入更高层次教育的选拔考试中处于劣势,在受教育的质量和数量两方面都低于城市学生,最终导致低生产率,形成城乡劳动力异质性.在二元经济下,应对农村教育实行倾斜性政策,加大农村基础教育投入,弱化城乡教育二元化,逐渐消除城乡劳动力整体性差异. 相似文献
836.
文章构建了城乡分割体制下的简单二元经济模型,从理论上分析非农就业、城镇化与城乡居民收入不均等的关系,并采用静态和SVAR动态方法进行实证研究。研究发现:总体上,非农就业与城乡居民收入不均等负相关,且长期内将持续缩小城乡收入不均等;城镇化以及城镇化滞后于非农就业的程度与城乡收入不均等正相关,且长期内均将扩大城乡收入不均等,但影响逐步衰减。最后基于产业梯度推移理论对实证结果进行了解释,并提供相关政策建议。 相似文献
837.
双元所得税是与综合所得税、单一税并列的一种个人所得税的主要模式,其特征为双元税基、双元税率和限制优惠。双元所得税的优点是兼顾了税收收入和国际竞争力、兼顾了效率和一定程度的收入再分配、避免了对资本的重复课税、降低了由于通货膨胀带来的对资本所得的过度课税、简化了税制。双元所得税契合了北欧各国社会经济状况对税制的要求,因此,成为北欧国家个人所得税的首选模式。 相似文献
838.
《Business History》2012,54(4):583-608
The regional cluster of the Madeira embroidery sector in the political context of 1935 to 1959 provides the basis for an analysis of a common strategy aimed at strengthening the business competitiveness of the industry. The strategy was a government initiative aimed at improving the material welfare of workers and based on the creation of a collective brand. The aim of this paper is to show that the mixed corporatist organisation that managed the initiative was an example of hybrid governance and that the strategy failed because the regulations introduced were not successful in transforming a weak cluster into a strong one. As a result, competition was kept within a circle of low-wage production centres that left Madeira at a disadvantage. 相似文献
839.
840.
Evaluation of the Asian Option by the Dual Martingale Measure 总被引:1,自引:0,他引:1
Hiroshi Shirakawa 《Asia-Pacific Financial Markets》1999,6(2):183-194
In this short paper, we shall consider the arbitrage free Asian call option pricing under the standard Black-Scholes setting. Yor [11] studied this problem by using the bond as numéraire, whereas we use the stock as numéraire which enables us to construct a single variable Markov process for Asian option pricing. Then we show the results obtained by Yor easily through the backward equation treatment for this one dimensional Markov process. Furthermore we shall show the related results for Asian option pricing derived by German-Yor [4] and Eydeland-German [3] through our approach. 相似文献