Optimal Emissions Taxation under Imperfect Competition in a Durable Good Industry

This paper investigates optimal emissions taxation under imperfect competition in a durable good industry where products are sold (instead of rented). As a benchmark, attention is paid to the special case of monopoly with exogenously given product durability. In line with previous literature, the optimal emission tax in this benchmark model falls short of marginal damage (underinternalization). Extending the benchmark model either to the case of an oligopolistic market structure and/or to the case of endogenous product durability then provides two cases in which the optimal emission tax overinternalizes marginal damage.     

What Role Taxes and Regulation? A Second Look at Open Market Share Buyback Activity in the UK

This paper re-examines the evidence on open market share repurchase activity reported by Rau and Vermaelen (2002) for the UK. Using data from the Securities Data Corporation (SDC), Rau and Vermaelen conclude that the level of repurchase activity is trivial. They attribute the low repurchase volume to regulatory restrictions that limit companies' ability to take advantage of an undervalued stock price and conclude that the bulk of repurchase activity that does occur is driven by the desire to generate tax credits for pension funds. Using data collected from a variety of sources, we find that the SDC substantially understates UK open market buyback activity. Based on our more comprehensive dataset we conclude that (a) pension funds' tax considerations are not the primary cause of UK share repurchases and (b) despite the prevailing regulatory environment, underpricing still represents an important determinant of repurchase activity.     

政府采购制度:强化财政支出管理的必由之路

长期以来,我国财政资金使用效益不高,开支浪费大,监督机制不健全,并由此产生腐败现象,阻碍了经济的发展。建立政府采购制度是解决上述问题的重要途径,也是强化我国财政支出管理的必由之路     

我国会计行业如何面对WTO的挑战

随着世界贸易组织 (WTO)的大门向我国打开 ,一个重大的现实课题赫然摆在我国会计理论界和实务界的面前。加入WTO会给我国会计带来哪些挑战 ?我们将如何应付 ?本文就此问题提出观点。     

我国公民住房权保障的宪法学透视

住房权是指公民获得可负担得起的适宜于人类居住的,有良好的物质和基础设施服务设施的,具有安全、健康、尊严,并不受歧视的住房的权利。目前房价高企,保障性住房不足,非法驱逐现象普遍,公民的住房权没有得到充分保障。从宪法的角度而言,我国现行房地产制度违背了法律保留原则、制度性保障原则、平等保护原则、正当程序原则等诸多宪法原则,亟待完善。为了保障公民的住房权,我国应及时出台保障公民住房权的基本法律,重构土地交易制度、公积金制度,恢复单位集资建房、支持公民合作建房,建立非法建筑的权益保障制度,完善住房保障体系。     

农村土地承包纠纷解决的研究

我国农村是当今社会矛盾最集中和突出的地方,土地问题是农村社会矛盾冲突的根源。近年来,由于我国农村土地承包纠纷不断,其表现形式是先弃后取、毁约、土地分配不公、新生儿的不断出生、自然灾害增多、村委会单方随意提高承包费标准等。导致土地承包纠纷的关键因素是农村土地家庭承包经营制度不完善。我国应在不断深化农村经济改革的前提下,进一步明确土地公有、稳定家庭承包,保护土地资源、促进社会经济的可持续发展以及平等保护等原则。各级政府和相关部门要进一步提高思想认识,加强对土地承包、土地流转工作的组织领导;搞好调查摸底,把握工作方法;全面落实政策,兼顾各方面利益;落实好管理制度,对可能出现的纠纷做到超前防范。     

物流管理信息化的两轮助推器

企业核心竞争力的塑造和维待必须以高效的物流为前提。企业逐渐认识到在以4P为核心转向以4C、4R为核心的网络经济条件的市场竞争机制下，物流在提高企业效率、降低成本、提高效益、加强竞争力等方面及在产品开发、采购、分销等各业务流程中部发挥着至关重要的作用，高效的物流运作离不开物流管理信息化的支持。企业管理的信息化为物流管理信息化引路，物流管理信息系统的构筑是物流管理信息化实施的保障。     

Optimal taxation and redistribution in an OLG model with unemployment

This paper concerns redistribution via nonlinear income taxation in an overlapping generations model with two ability-types. We assume that the wage rates are determined by bargaining between unions and firms, meaning that the equilibrium is characterized by involuntary unemployment. We show that the policy instruments that are used to calculate the marginal labor income tax rate for each ability-type give rise to intertemporal tax base effects. In addition, since the relationship between the employment and the capital stock implies intertemporal production inefficiency at the second best optimum, imperfect competition in the labor market may itself justify capital income taxation.      

区域旅游商品及其开发研究：以绍兴市为例

对区域旅游商品及其相关概念的界定作了初步探讨,同时分析了区域旅游商品的类型、特征及其开发原则,并以浙江省绍兴市为例,对其区域旅游商品的开发进行了深入探讨。     

我国收入分配领域存在的问题及解决的办法

目前,我国收入分配领域存在收入分配不公平和收入分配秩序混乱等问题,必须从以下几个方面入手加以解决:一、惩治腐败,严厉打击非法收入。二、加快对垄断行业的改革,规范垄断行业的收入分配。三、加快税收制度改革,缩小收入分配差距。四、建立和完善覆盖全民的基本公共服务体系,推进基本公共服务均等化。