经济全球化下的国际税收竞争与税收优惠

本文从经济全球化入手,论述了经济全球化、税收国际化、国际税收竞争与税收优惠的关系,主张纵向研究国际税收竞争,从国民经济发展的全局出发审视利用税收优惠手段参与国际税收竞争的利与弊.     

经济全球化、反经济全球化与中国经济发展

经济全球化与反经济全球化是两种性质不同的全球化运动。我们在论证经济全球化对中国经济社会发展的影响和作用后,试图从具有中国特色的国情出发,努力探讨出一些能说明反全球化在中国没有市场的原因。研究结论表明,中国需要经济全球化和反经济全球化两种声音,以便于对经济全球化有一个更清醒地认识,为政府制定完善的决策提供更广泛的意见。恐惧或抗拒经济全球化是没有出路的,正确的选择是主动参与经济全球化进程,积极融入经济全球化潮流,在加快发展中改善或转变自身的边缘地位,努力扩大中国在对外政策领域的制度话语权和政治影响力。     

城市发展影响因素研究综述

在全球化时代,全球城市形成了一个等级分明的城市体系,城市要么因切割全球城市生产链条的某个环节而繁荣,要么被全球化浪潮抛弃而衰落.地理学、经济学、社会学等各个学科通过自己的视野分别研究了城市发展的影响因素.城市发展要素集合从区位、资本到人力资本、制度以及文化等,内容越来越扩展,越来越"软化".但以前的观点往往把研究同一主题的不同角度割裂开来,导致研究视野比较狭窄.本文对主要学术观点加以综述,认为城市竞争力与全球城市体系的形成是由城市要素及其耦合机制决定的.     

城市化、全球化与落后区域中心城市的发展方向与城市建设

中国进入了城市化和全球化双重力量推动经济发展的全新发展时期。落后区域的中心城市在这一新的宏观背景之下,面临着城市化和全球化的双重冲击,既是机遇,更是挑战。在运用区域经济学和城市经济学理论的基础上,对落后区域中心城市的城市化与全球化进行研究,从理论上可以肯定落后区域中心城市的城市化与全球化相结合发展的问题可以决定其是能够追赶发达区域、发达城市;还是更加走向落后,甚至丧失中心城市的地位。     

建设政治文明是社会主义题中应有之义

建设社会主义政治文明是实现社会主义现代化的基本任务之一 ,是社会主义建设实践的迫切要求 ,是全面贯彻“三个代表”重要思想的必然选择。     

疫情防控常态化下的世界经济战略走向

新冠疫情的出现冲击了世界经济,从经济全球化和全球经济治理体系两个维度分析疫情对世界经济的影响以及世界经济未来走向,研究发现:(1)新冠疫情通过影响全球价值链、贸易投资和就业环境阻碍经济全球化进程,中美矛盾升级、原有治理体系规则未与时俱进和激进政策的不确定性对全球经济治理体系提出新的挑战;(2)新冠疫情强化了世界各国对人类命运共同体的认识,将人类命运共同体融入全球治理体系将是未来治理的重要趋势;(3)新冠疫情可能会使世界经济格局出现新的变化,而中国在此次疫情中高效率的抗疫举措将进一步提升自身在世界经济格局中的地位和参与度。     

Chinese banking reforms in perspective: towards global alignment or national specificity?

The reforms of the banking sector in China conducted so far have been seeking to accomplish, simultaneously, two conflicting goals. On the one hand, the objective was to prepare Chinese banks for international competition and put them at the pace with the transformations observed in its overall economy. On the other, there is a social-driven agenda concerning employment and regional inequalities. Using principal component analysis, this article explores the impact of the ongoing reforms in the Chinese banking sector on the performance of individual banks. The results show that despite identical regulation, business practices can be dissimilar at the individual level. Taken collectively, the results also show the increasing influence of Western management standards in the Chinese banking sector.     

A new approach to measuring universal banking

Noninterest income is widely used in the literature to account for the degree of the universal business model by banks. This paper proposes a novel measure of universal banking constructed using the relative contribution of each operating segment to total assets using an entropy approach. We here propose a novel dataset containing the Universal Banking Index (UBI) at both country and bank levels. Using a sample of international banks, we evaluate the extent to which our proposed metric affects banks’ profitability, stability, liquidity and capitalisation. Results suggest that a higher degree of diversification is associated with increased stability. In addition, banks that feature a more diversified business model, as proxied by the UBI, are also better capitalised, as opposed to banks with high noninterest income share. Our results suggest that regulatory-induced restriction on universal banking may indeed reduce the benefits of risk sharing across operating segments, exposing banks to heightened risks.     

Economic Globalization and Inflation in China: A Multivariate Approach

This paper evaluates whether globalization has increased the role of global factors in driving inflation in China. Unlike other published studies on the relationship between globalization and inflation, which mostly use Phillips curve models, this paper uses multivariate dynamic models to examine the dynamic interactions between globalization and inflation in China. Empirical results with quarterly data spanning from 1995 to 2012 show that the global output gap significantly affects the dynamics of inflation in China. In particular, the global output gap is superior to the domestic output gap in predicting domestic inflation. Impulse response and variance decomposition analyses reinforce this finding. Our results indicate that the central bank of China should take developments in global output into account in its monetary policy‐making process.