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541.
经济增长、产业结构与劳动力转移 总被引:17,自引:0,他引:17
当前中国经济增长与显性就业之间总体上的不相关根本原因在于一产中大量隐性失业的存在,这些集中在农村的大量剩余劳动力对我国就业压力起到了一个蓄水池的作用。由于中国剩余劳动力具有极为典型的产业间分布特征,因此我们提出了一个不同于托达罗模型的、以劳动力的产业间转移为基本分析框架的模型。之后,我们以改革开放以来我国的经验数据对我们的理论进行了实证检验。 相似文献
542.
Transfer pricing rules and corporate tax competition 总被引:1,自引:0,他引:1
A multinational parent sells a non-marketed commodity to a foreign subsidiary that uses the product as an input to produce a product it then sells. The subsidiary is controlled by a local managing partner whose compensation consists of a lump-sum payment plus a share of the subsidiary's profit. The parent chooses an optimal transfer price taking into account incentives for the subsidiary's managing partner and taxes. Home and host governments impose corporate income taxes on the parent and subsidiary's respective profits subject to a transfer pricing rule (e.g. cost plus price method or comparable profit method). A Nash equilibrium is derived for effective tax rates chosen by home and host governments. We then examine harmonization and suggest that tax rates would be reduced. 相似文献
543.
In its 25 years of existence, the Pacific Association of Tax Administrators (PATA) has attempted to protect tax revenues and combat tax evasion techniques (including transfer pricing) by transnational corporations (TNCs). To that end, the tax authorities of its four member countries (Australia, Canada, Japan and the United States) have met at least annually to exchange information and identify specific deterrents to tax evasion activities that could be implemented quickly. Recently, PATA has released several documents to assist both tax authorities and TNCs in the area of advance pricing agreements, mutual agreement procedures, and transfer-pricing documentation. The study looks at the PATA's influence on tax authorities and TNC behavior in these and other areas. 相似文献
544.
Leonzio Rizzo 《International Tax and Public Finance》2008,15(3):316-337
Federal transfers can depend on local fiscal capacity which is measured by local tax bases. The aim of this paper is to understand
to what extent and how these transfers affect local tax decisions. We develop a model with two provinces producing one mobile
good. The good is taxed according to the destination principle. Final consumers decide to buy the good from the province where
it is cheaper. The two provinces engage in tax competition. The introduction of scale economies into the shopping technology
generates nonlinear tax reaction functions which make it possible to test the effect of a transfer equalizing local tax bases
on tax competition in two complementary tax regimes. Used for this purpose are cigarette and gasoline tax data from Canada.
In the case of cigarette tax, it is found that nonlinearity in tax competition is almost entirely offset when equalization
holds: tax competition in the two tax regimes become closer. The shopping technology for gasoline gives less scope for scale
economies, so that equalization does not affect reaction functions.
相似文献
545.
农业劳动力向非农业的转移是经济发展的主要标志和内容。本文分析了中国金融中介增长对农业劳动力转移的影响。研究认为,中国的金融制度安排是内生于转轨时期政府为给予利益受损集团以利益补偿的政府意愿,导致了金融中介的信贷配置具有明显的国有企业和城市化倾向,以及农村金融资源的外流。这将会通过作用于城乡资本积累差异,导致农村信贷约束,以及城市就业岗位的创造等多种渠道影响到农业劳动力转移。我们以各省1996-2004年的面板数据进行了计量分析,结果表明,控制城乡收入差距及其它因素后,中国金融中介增长显著地制约了农业劳动力的转移。 相似文献
546.
对选址节约相关税务问题的思考 总被引:1,自引:0,他引:1
目前,在中国,"选址节约"还是一个新的话题。本文针对选址节约对税务的影响进行了初步的介绍,并着重对其定性及定量进行了分析。 相似文献
547.
研究目标:测算中国30省份的生产者责任以及消费者责任CO2排放量;各个省份的净碳转移量以及进出口隐含碳排放;测算省间的碳转出量,计算8大区域的净碳转移量,并分析了碳转移的方向。研究方法:借助投入产出表,用多区域投入产出模型测算各省份各行业的CO2排放量以及省间的碳转移量。研究发现:两种责任测算的CO2排放量差别较大;广东、上海、北京、浙江、江苏的净碳转出量最大,内蒙古、山西、河北、新疆、贵州的净碳转入量最大;东部沿海、南部沿海以及京津地区的净碳转出量最大,西北地区的净碳转入量最大。研究创新:用投入产出表结合能源平衡表测算各省份各行业的直接CO2排放量;研究了省间的碳转移。研究价值:对中国的碳减排具有一定的政策建议。 相似文献
548.
本文采用系统性风险度量新指标LASSO-ΔCoVaR,构建全样本时期及各极端时期全球股票市场系统性风险传递网络,考察全球股票市场系统性风险传递水平及结构特征,并着重对极端状态下的风险传递进行分析。研究发现:第一,无论风险输入水平还是风险输出水平,不同股市的动态变化趋势大体一致,但波动幅度迥然不同,且单个股市风险输出水平的波动幅度远大于风险输入水平;第二,成熟经济体经济基本面恶化往往会增强其股市的系统性风险贡献,而新兴经济体则不同;第三,法国、荷兰、中国香港、德国和英国股市的风险溢出水平较高,同其他股市间的风险传递途径较多,是系统性风险传递网络中的核心节点;第四,我国股市与全球股市间的风险关联较弱,但我国股市潜在风险来源面广,同区域股市及金砖国家股市在我国股市与全球股市间的风险传递发挥重要作用。 相似文献
549.
Brent Neiman 《Journal of Monetary Economics》2010,57(3):295-308
About 40 percent of all U.S. international trades occurs between related parties, or intrafirm, such as trades between a parent and subsidiary of the same multinational corporation. This paper uses a transaction-level dataset that distinguishes arm's length from intrafirm trades to demonstrate that for differentiated products, intrafirm prices are characterized by (1) less stickiness, (2) less synchronization, and (3) greater exchange rate passthrough. 相似文献
550.
This article examines the state of PFI in the UK following an amendment published by the ASB to FRS 5. It was predicted that this amendment would mean that most properties constructed by the private sector, on behalf of the public sector, would have suddenly to appear on the balance sheets of the latter. This would have led to an unacceptable level of public sector borrowing and could have undermined the entire rationale for the scheme. Having outlined the objectives of PFI and explained the attitude adopted by the ASB, the article examines the reaction of HM Treasury. The article then demonstrates the likely consequences of the main parties in PFI contracts passing on as much risk as possible to the private sector so as to ensure that the assets remain off balance sheet. It concludes by assessing the expected impact that these actions will have on value for money. 相似文献