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931.
收入分配与工业化关系——基于墨菲等人工业化理论的协整分析 总被引:3,自引:0,他引:3
文章根据墨菲等人的收入分配与工业化关系理论模型,运用计量经济协整检验方法对我国城乡收入分配、市场规模与工业化关系进行了实证分析。分析表明,我国城乡居民收入水平提高与收入分配差距扩大是推动我国工业化水平提高的重要原因,居民特别是农民整体收入水平偏低、购买力不强仍然是阻碍工业化进程,导致有效需求不足的主要原因。为从根本上解决有效需求不足问题,必须大力发展生产力,加速二元经济向现代经济转变,努力提高低收入群体特别是农民的收入水平,促进合理要素价格的形成,建立有效的个人收入分配税收调控体系,完善社会保障制度。 相似文献
932.
933.
Friendly persuasion, in contrast to deterrent measures like tax audits and penalties on underreported taxes, is a positive and possibly a cost effective method of increasing taxpayer compliance. However, prior studies have failed to show that friendly persuasion has a significant impact on compliance (Blumenthal et al., 2001; McGraw and Scholz, 1991). In our study, in contrast to prior studies, we examine the impact of generating and reading reasons supporting compliance as friendly persuasion on individuals' income reporting behavior as well as control for gender effects. Specifically, we predict an interaction effect between friendly persuasion and gender on compliance behavior. We carried out a 2 (friendly persuasion and control) × 2 (men and women) full factorial experiment, where participants earned $30 by completing two questionnaires. Participants in the friendly persuasion group were required first to generate and second to read a list of reasons why they should comply fully. Afterwards, participants in both groups were asked to report the income they earned and pay tax on the reported income. The results show a significant main effect for gender as well as a significant interaction effect between gender and friendly persuasion on income reported. Women in the friendly persuasion group reported significantly higher income compared to men in that group. Other comparisons were not significant. Policy implications for increasing taxpayers' ethics and compliance are highlighted. 相似文献
934.
935.
Nayantara Hensel 《Business Economics》2005,40(4):55-66
Is the online auction an efficient mechanism for pricing initial public offerings (IPOs)? Its intent was to minimize first day price surges in IPOs, which represented “money left on the table” for issuers. Evidence from Google's IPO suggests that the online auction process may not have minimized the first day price surge, since 82 percent of the IPOs issued in 2004 using the traditional process experienced less of an increase. Furthermore, a comparison of auction IPOs with traditional IPOs issued in the same year and in the same threedigit SIC code suggests that 44 percent of the auction IPOs have greater first day price surges than their traditional counterparts. A broader comparison of the pricing behavior of auction IPOs with traditional IPOs presents a mixed picture and suggests that the size of underwriter may be an important factor. The mispricing that occurs in auctions may be due to an informational asymmetry on the part of small investors. This informational gap could arise because small investors lack access to the information sources that institutional investors have or because companies are not required to provide detailed information in the online process, inasmuch as they don't undergo the rigorous scrutiny of investment banks in the traditional bookbuilding process. This informational gap may be alleviated by the SEC reforms of the “quiet period” and by the issuer providing more detailed information on the uses of the funds. 相似文献
936.
This work explores and compares some basic properties of corporate growth process at both aggregate manufacturing level and
disaggregated sectoral levels. Using an extensive dataset on Italian manufacturing firms, we investigate which properties
of firm growth dynamics are robust under disaggregation. We compare the results obtained with three different definitions
of firm size, namely total sales, number of employees and value added. Our analysis suggests that while different sectors
are characterized by significant differences in firm size distributions, in the degrees of concentration and in the autoregressive
structure of the growth processes, there are also regularities which hold across all of them, such as the approximate unit
root nature of the growth process and the power exponential shape of the growth rates density. Together, these “stylized facts”
suggest challenging puzzles on the drivers of corporate growth and the resulting industrial structures. 相似文献
937.
We develop a two-country, two-sector model of trade where the only difference between the two countries is their distribution of human capital endowments. We show that even if the two countries have identical aggregate human capital endowments the pattern of trade depends on the properties of the two human capital distributions. We also show that the two distributions of endowments also completely determine the effects of trade on income inequality. We also look at a simple majority voting model. It turns out autarky and free trade with and without compensation may be the voting outcome. 相似文献
938.
我国奢侈品税的政策效应分析 总被引:4,自引:0,他引:4
2006年4月,中国调整了消费税税目,将部分游离于消费税之外的奢侈品纳入了课税范围,其目的在于调节贫富差异,促进社会公平。究竟能否达到政策目标,由于改革时日尚短,缺乏足够的数据资料,难以进行实证检验。因此,本文主要从经济学理论方面进行分析和探讨,预期在中国当前的现实状况下,奢侈品税不仅难以缩小贫富差距,相反,还很有可能遏制国内新兴产业的发展。 相似文献
939.
现代城市游憩商务区体系建设研究--以武汉市为例 总被引:6,自引:0,他引:6
游憩商务区及其相关概念是城市旅游空间利用的重要形式,本文在明晰基本概念与内涵的基础上试图厘清RBD、TBD和CTD之间的衍生关系,探讨游憩商务区体系发展演化的驱动机制和演进模式,并以武汉市为例系统地研究了在城市整体背景下如何面向市场依托现有资源建设RBD体系,以期为城市理性、科学地开发利用旅游空间提供参考. 相似文献
940.
困于物质资本、人力资本和社会资本的不足,低收入家庭的信息劣势和社会关系劣势阻碍了其收入增长。移动互联网具有强大的信息收集传播功能和社交功能,加上其共享性、普惠性和使用低成本性,为降低低收入家庭的信息劣势和社会关系劣势提供了一条有效路径。因此,低收入家庭使用移动互联网有助于其收入增长。然而,在现实中低收入家庭使用移动互联网能否显著提高其家庭收入,目前还缺乏经验证据。本文认为,低收入家庭通过移动互联网可以低成本地获得就业创业信息、学习技能知识、拓展社会关系,同时互联网的发展本身也催生了更多的就业创业形式和机会,因此,使用移动互联网可以通过促进就业创业、改善社会关系网络等路径提高低收入家庭收入水平;低收入家庭的收入增长主要来源于家庭成员更多更高质量地参与有报酬的经济活动,因而低收入家庭使用移动互联网的收入增长效应主要表现为其促进就业创业带来的工资性和经营性收入增长;同时,创业的门槛约束使低收入家庭的收入增长更多地依赖于家庭成员就业的改善,相应的,促进就业成为使用移动互联网助益低收入家庭收入增长的主要路径。采用2016年和2018年的中国家庭追踪调查数据进行实证检验,分析结果显示:使用移动互联网显著促进了低收入家庭的收入增长,其中工资性和经营性收入的增长效应显著,但财产性和转移性收入的增长效应不显著;使用移动互联网可以通过促进就业创业和改善社会关系网络等路径提高低收入家庭的收入水平,其中就业的中介效应最强,创业次之,社会关系网络最弱,且使用移动互联网对低收入家庭社会关系网络的改善作用不显著。相比现有文献,本文探讨了低收入家庭使用移动互联网的收入增长效应及其就业、创业、社会关系路径,拓展和深化了互联网发展的经济效应研究和低收入家庭的增收路径研究,并为使用移动互联网能够促进低收入家庭收入增长提供了经验证据。本文研究表明,使用移动互联网可以通过促进就业创业、改善社会关系网络等路径显著提高低收入家庭的收入水平。要进一步发挥使用移动互联网的低收入家庭增收效应,应加强移动互联网基础设施建设以提高低收入群体的互联网普及率,并不断优化移动互联网的信息收集传播功能、学习功能和社交功能以提高低收入家庭的互联网使用广度和深度。 相似文献