Tax Base and Crowding‐in Effects of Balanced Budget Fiscal Policy

A dynamic general equilibrium business cycle model is constructed with staggered price adjustment, monopolistic wage setting and distortionary taxation. The government purchases goods, runs an unemployment benefit system and balances its budget through a proportional tax on labour income. A temporary tax‐financed increase in government expenditures can lower the tax rate through a demand‐induced widening of the tax base. It is shown analytically that this allows private consumption to rise, under realistic conditions, despite the negative wealth effect of increased fiscal spending.     

基于聚类分析电信运营企业仓库布局优化研究

以某电信运营企业为例,在现场调研的基础上,分析了企业仓库布局的主要问题,应用聚类分析方法,提出了仓库布局优化方案,并进行了方案的综合评价.     

精馏过程的节能和优化设计的探讨

精馏过程的节能,对于减少能源消耗,降低生产成本和保护环境具有十分重要的意义.在精馏过程中可以采用最适宜回流比操作和最佳进料状态,使用中间冷凝器和中间再沸器,高效精馏、热泵精馏.合理安排多组分物料分离流程,直接利用过程热量及开发应用高效换热器等措施.本文从最佳回流比R的选择、进料温度及进料状态的确定等方面,详细的分析了在精馏塔的设计过程中,如何实现设计的优化问题,以实现节能降耗.     

日本转移定价税制研究

转移价格是指跨国关联企业之间进行交易时使用的价格。70年代以后，随着日本经济实力的增强，日本企业经营国际化迅猛发展，出现了许多利用国际关联企业转移所得而避税的情况，而日本有关跨国公司转移定价的税制的实施，使这一避税现象得到了了的避免。随着我国加入WTO后外资的更多进入，加强转移定价的管理势在民行，学习发达国家的先进做法，将有助于我们在这方面少走弯路。     

Fertility,Taxation and Family Policy*

Historically, there is clear evidence of an inverse relationship between female labour supply and fertility. However, the relationship across countries is now positive. Countries like Germany and Italy, with the lowest fertility, also have the lowest female participation rates. This paper analyses the extent to which this can be explained by public policy, in particular taxation and the system of child support. The results suggest that countries which have individual rather than joint taxation, and which support families through child care facilities rather than child payments, are likely to have both higher female labour supply and higher fertility.     

对我国取消农业税及相关问题的探讨

2004年起我国将在五年内取消农业税,并对粮食生产予以一定的补贴,这是我国税费改革中一件历史意义的大事,必将对我国农村经济的发展产生重大而深远的影响.为此,必须正确认识税费改革的意义,为要保证改革成功应坚持减轻农民负担、实事求是、走群众路线三条原则,正确处理各方面关系.     

Reforming the Direct–Indirect Tax Mix

This paper provides a new framework for evaluating the welfare effects of commodity tax reforms. It is shown that tax reforms are welfare improving if and only if they satisfy the following intuitive property: on average, consumer prices fall for commodities with high marginal excess burdens. The rule is then applied to analyze a shift from differentiated commodity taxation to direct flat-rate taxation of labour income. The welfare impact of such reforms can be decomposed into two effects: (i) the increase in welfare associated with substitution among taxed commodities, and (ii) the loss in welfare associated with substitution between commodities and leisure. On balance, a shift towards direct taxation is desirable when inter-commodity substitution effects are large relative to commodity–leisure substitution effects. The analysis allows us to reconcile the apparently conflicting results of the tax reform and optimal taxation literatures.     

Stability and Segregation in Group Formation

This paper presents a model of group formation based on the assumption that individuals prefer to associate with people similar to them. It is shown that, in general, if the number of groups that can be formed is bounded, then a stable partition of the society into groups may not exist. (A partition is defined as stable if none of the individuals would prefer be in a different group than the one he is in.) However, if individuals' characteristics are one-dimensional, then a stable partition always exists. We give sufficient conditions for stable partitions to be segregating (in the sense that, for example, low-characteristic individuals are in one group and high-characteristic ones are in another) and Pareto efficient. In addition, we propose a dynamic model of individual myopic behavior describing the evolution of group formation to an eventual stable, segregating, and Pareto efficient partition. Journal of Economic Literature Classification Numbers: C72, H41.     

Generational incidence of savings taxation versus capital-income taxation

This paper examines the incidence of capital taxation in a model in which the taxation of capital is clearly justifiable and using analytical techniques from the tax reform literature. The taxation of capital has long been a controversial issue, with much of the literature concluding that savings/capital-income should not be taxed. Recently, however, Blackorby and Brett have shown in a model with several desirable features that it can be optimal to tax capital, and they provide a simple yet compelling argument in favor of both savings taxation and capital-income taxation. We use the Blackorby–Brett model (i.e. a model in which the taxation of capital can be justified) to revisit the question of the incidence of capital taxation. We focus on the generational incidence of capital taxation; that is, the incidence on a young generation and an old generation. However, an interpretation in terms of the incidence on "capital" versus "labor" (as is traditional in the tax incidence literature) is also provided.     

关于统筹国内发展和对外开放的几点思考

统筹国内发展和对外开放,是贯彻科学发展观的一个重要方面。要全面把握国际国内的发展趋势,将内外经济政策统一于国家的战略利益。目前国内发展的中心问题,是转变片面的GDP导向思路,确立国家竞争力导向原则。要以我为主,推动产业结构优化升级,提高自主创新能力。要坚持平等互利原则,处理好对外开放、独立自主和经济安全的关系。