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71.
72.
基于交易或事项分类设计所得税会计债务法分析 总被引:1,自引:0,他引:1
本文从影响所得即净资产变动(基于经济收益观)的交易或事项出发,分析了时间性差异与暂时性差异的成因,探索利润表债务法与资产负债表债务法的设计思路。在此基础上,提出易于与税法衔接简化的资产负债表债务法——发生额资产负债表债务法。 相似文献
73.
我国自1980年开征个人所得税以来,特别是1994年新的“个人所得税法”颁布实施以来,个人所得税呈大幅度增长趋势,在税收中所占的比重也逐年提高,现今已经成为我国的第四大税种。但是随着我国市场经济体制的深入发展,居民收入水平的明显提高,个人所得税税制本身和征管中都存在和暴露了一些问题,对其进行改革已经势在必行。文中对我国现行个人所得税税制本身和征管中存在的一些问题进行探讨,并提出相应的改革思路。 相似文献
74.
Mireille?Chiroleu-AssoulineEmail author Mouez?Fodha 《Environmental and Resource Economics》2005,31(4):389-403
This paper analyzes the double dividend and distributional issues within an overlapping generations model framework with involuntary unemployment. We characterize the necessary conditions needed to obtain a double dividend, when the revenue of the environmental tax is recycled by a variation of the labor tax rate. We show that an employment dividend may occur without any efficiency dividend and that the young generation is not always harmed by the fiscal reform, even without any intergenerational transfers. Therefore, three dividends (environmental, efficiency and intergenerational equity) can occur simultaneously. 相似文献
75.
Tetsuo Ono 《Economic Theory》2003,22(1):141-168
Summary. The purpose of this paper is to consider environmental taxation which would control emissions of firms in a model of growth
cycles. In the model presented below, the economy may experience two phases of growth and environmental quality: “the no-innovation
growth regime” and “the innovation-led growth regime”. Aggregate capital and environmental quality remain constant in the
no-innovation growth regime, while they perpetually increase in the innovation-led growth regime. The paper shows that the
tax plays a key role in determining whether the economy stably converges to one of the two regimes or fluctuates permanently
between them. It also shows that there is a critical level of the tax and that the economy obtains higher growth rates of
capital and environmental quality by raising (or reducing) the tax if the initial tax is below (or above) the critical level.
Received: April 2, 2001; revised version: March 21, 2002
RID="*"
ID="*" This research reported here was conducted within the research project “Project on Intergenerational Equity” at Institute
of Economic Research, Hitotsubashi University. I am deeply grateful to an anonymous referee for his or her insightful comments,
which greatly improved the paper. I also thank Hiroshi Honda, Yasuo Maeda, Yuji Nakayama, and participants in workshops at
Hitotsubashi University, Kyoto University, Nagoya University, Osaka University, University of Tsukuba, Yokohama National University,
and University of Tokyo for their valuable comments and suggestions. Any remaining errors are mine. 相似文献
76.
Nonpoint Source Pollution Taxes and Excessive Tax Burden 总被引:1,自引:0,他引:1
If a regulator is unable to measure firms’ individual emissions, an ambient tax can be used to achieve the socially desired
level of pollution. With this tax, each firm pays a unit tax on aggregate emissions. In order for the tax to be effective,
firms must recognize that their decisions affect aggregate emissions. When firms behave strategically with respect to the
tax-setting regulator, under plausible circumstances their tax burden is lower under an ambient tax, relative to the tax which
charges firms on the basis of individual emissions. Firms may prefer the case where the regulator is unable to observe individual
firm emissions, even if this asymmetric information causes the regulator to tax each firm on the basis of aggregate emissions. 相似文献
77.
Paul Ekins 《Environmental and Resource Economics》1995,6(3):231-277
One approach to the economic analysis of global warming seeks to balance the costs of damage from or adaptation to it with the costs of mitigating it. The costs of adaptation and damage have been estimated using techniques of environmental evaluation, but are subject to a wide margin of uncertainty. The costs of mitigation, principally by reducing the emissions of CO2, have been estimated using different kinds of economic models, some of the results of which have suggested that very little abatement of carbon emissions is justified before the costs of abatement exceed the benefits of it in terms of foregone damage and adaptation costs. The paper analyses the extent to which this conclusion is a function of the modelling assumptions and techniques used, rather than likely practical outcomes, with regard to the models' treatment of unemployed resources, revenue recycling, prior distortions in the economy due to the tax system and possible dynamic effects from the introduction of a carbon-energy tax. It concludes that, with different and arguably more appropriate treatment of the above issues, especially when the secondary benefits of reducing CO2 emissions are also taken into account, it is not clear that even substantial reductions in the use of fossil fuels will incur net costs, especially if there is the prospect of even moderate costs from global warming. 相似文献
78.
Summary. In this paper, we establish the most possilbe general formulation of the technology governing carbon-gas emission, giving
rise to global external diseconomies, and ty to explore into the strategic interactions,both domestic and international, when
an individual country decides on the environmental policies. Through the comparison among emission taxes, quotas, and standard
in the perfectly competitive private economies, we find that the first two policies are equivalent but they are different
in effects by virtue of what we may call the tax-exemption effect of emission standards. Such a difference in the policy effect
further affects the other country's welfare through the global externalities, amplified through whether the government can
precommit to either the emission tax or the emission standard.
Received: January 16, 2001; revised version: April 16, 2002
RID="*"
ID="*" The authors thank the valuable comments by an anonymous referee. Ministry of Education and Science for its financial
support is also greatly acknowledged.
Correspondence to:K. Kiyono 相似文献
79.
80.
2007年3月14日,提交全国人大审议的企业所得税法草案规定,将内外资企业所得税税率统一为25%,法定税率由33%降低了8个百分点。外资实际税率要从15%变成25%,内资要从33%下降到25%。大多数的声音是,这项政策对外资企业是一种公平合理的国民待遇,对内资企业则是一种重要的激励。这将会使市场竞争朝着更加公平的方向发展。本文通过对这项具有里程碑意义的税改政策出台的背景、影响等方面加以综合分析,并归纳整理了该政策出台后理论界、业界的不同观点,为新税制的发展提供了展望。 相似文献