Integrating local ecological services into intergovernmental fiscal transfers: The case of the ecological ICMS in Brazil

Local conservation efforts are often related to benefits at higher governmental levels. On the one hand, these efforts are strongly connected to local land-use decisions. On the other hand, activities such as sustainable water management or biodiversity conservation are associated with regional, national or even global public goods. Therefore, spatial externalities or spillovers exist, which—if not adequately compensated for—lead to an underprovision of the public goods and services concerned. This article investigates intergovernmental fiscal transfers as an innovative instrument for compensating local jurisdictions for the ecological goods and services they provide across local boundaries. From a public finance perspective, fiscal transfers are a suitable instrument for internalising spatial externalities. However, most federal states use this instrument predominantly for social and economic public sector functions rather than for ecological ones. This article investigates the case of the ecological “ICMS” that was first introduced by a few states in Brazil during the 1990s. Part of the revenue from this value-added tax is redistributed to the local level on the basis of ecological indicators. In this way, the state level uses fiscal transfers to compensate municipalities for the existence of protected areas and other ecological services provided within their territories. The Brazilian experience illustrates that such fiscal transfers can represent both a compensation for land-use restrictions and an incentive to value and engage in more conservation activities at the local level.     

Employee perceptions of well-being and organizational wellness offerings: A study of line-level employees in select-service hotels

ABSTRACT

This research assessed line-level employee perceptions of their own well-being and their awareness of wellness benefits offered by their organizations. Completed questionnaires were collected from 187 employees of select-service hotels in the Midwest. Employees had above average levels of well-being with full-time employees having significantly higher levels of well-being than part-time employees. Employees who are aware of available wellness programs had higher levels of well-being than those who are not aware of these programs. The findings suggest the need for organizations and managers to implement and communicate wellness program offerings to all employees.     

论营改增对交通运输企业利润的影响——以中海发展股份公司为例

2016年5月1日,营改增将进行最后四个行业的全面试点,从2012年首先开始于交通运输业等行业的营改增,已经进入了收关之际.从历经4年多的试点结果来看,从2012年试点到2015年底,"营改增"已经累计减税5000多亿元,结构性减税效果明显.交通运输业作为我国重要的行业,又是第一批试点行业,虽然交通运输业营改增后,流转税负呈下降的趋势,但对交通运输行业的利润影响是否是正向的还需要科学的研究,因此,本文以中海发展股份公司为例,分析营改增后影响交通运输业利润的变化及因素,并给出相应的建议.     

我国现行防伪税控系统及替代方案的探讨

为了避免现行税控系统增值税虚假抵扣的发生,一种全新的解决增值税管理的思想,即在线式增值税管理系统,可以作为金税三期工程解决增值税问题的参考。在线式增值税管理系统依托计算机网络系统,采取在线式开票和在线式抵扣的方法,把增值税发票的使用、开票等所有的信息通过网络采集到数据库服务器中,从而进行开票和抵扣。通过数据的集中和传递,把相应的信息直接传递到抵扣方所在税务局,从而方便使用。     

税收优惠与税收竞争政策利弊分析及启示

在经济全球化的背景下,通过论述经济全球化、税收国际化、国际税收竞争与税收优惠的关系,主张纵向研究国际税收竞争,从国民经济发展的全局出发审视利用税收优惠手段参与国际税收竞争的利与弊.     

排污权交易的非现实性和征收污染环境税的必要性

从财政的角度上来说,改革排污收费制度呼声最高的方案有两个,一是开征污染环境税,二是进行排污权的交易。但是,笔者认为现在进行排污权的交易时机还不成熟,而及时开征污染环境税则是一个可行的方案。     

辽宁东部水源涵养林计量指标体系及其效益评估

对辽东山区水源涵养林产生的各种效益进行计量评价研究,制定了水源涵养林计量效益评价指标体系,包括3级结构、16项指标、49项因子;依各功能因子的重要性并经测算,对各项指标赋予权重和排序,森林的蓄水、减少径流、改善水质功能的权重值较高;采用条件价值法,估算辽东山区水源涵养林的各种功能价值,森林的林副产品和木材收益的功能价值较高。辽东山区水源涵养林按整体处在一般经营状态下计算,年均创造功能价值约为30.2亿元。     

农村集体建设用地流转的动力机制——基于利益相关者角度分析

[目的]随着市场经济的发展,城市化进程的加快,我国人地矛盾日渐尖锐,耕地保护也面临着巨大的压力,基于以上背景,国家越来越重视农村集体建设用地的流转,这不仅关系到我国土地基本国策的落实和国民经济的可持续发展问题,还关系到农民、农业、农村的稳定与繁荣。[方法]因此基于对现有文献的借鉴和总结的基础上,重点从利益相关者的角度出发,从正、负面相关机制对其流转有关的动力因素进行深入分析,具体运用归纳法、案例分析法,简要阐明农村集体建设用地流转形式、相关政策等流转现状,详细分析农村集体建设用地流转相关动因和存在的问题,特别是在流转过程中涉及相关主体的利益问题。[结果]得出只有充分了解农村集体建设用地流转的动力机制,其中不仅包括政策的刺激、周边环境的影响、经济利益的诱导等正面促进因素,还包括产权的不清晰和收益分配不合理等阻碍因素。[结论]并从各个主体的利益出发,保障他们的相关权益,达到主体间利益的均衡才能促使流转有序顺利地进行,最后给出相关建议。     

黑龙江省土地利用效益综合测度及耦合协调度研究

文章从土地利用经济、社会、生态效益入手构建适用于黑龙江省土地利用效益评价指标体系,结合熵值赋权与变异系数的综合确权法测算各城市土地利用经济、社会、生态效益水平及各指标权重,基于耦合协调度模型划分城市土地利用经济-社会-生态效益两两间耦合阶段与协调类型,研究表明:(1)黑龙江省西南部土地利用效益高于东北部,经济、生态、社会效益呈现明显的等级层次性,其中大庆与哈尔滨经济、社会效益居于首位,黑河与牡丹江生态效益最高;(2)黑龙江省生态-社会效益耦合协调强度大于经济-社会,经济-生态效益最低,多数城市处于拮抗耦合,仅伊春与黑河的经济-生态、经济-社会效益为低水平耦合;(3)黑龙江省西南部的协调程度整体高于东北部,其中仅哈尔滨与大庆土地利用效益为协调状态,其余城市均为失调。     

INVESTMENT BEHAVIOUR,CORPORATE CONTROL,AND PRIVATE BENEFITS OF CONTROL: EVIDENCE FROM A SURVEY OF UKRAINIAN FIRMS

We analyse the impact of ownership and corporate control on firms’ investment using the 2001 survey of Yacoub et al. on Ukrainian firms. The model explains investment by output, financial and soft budget constraints, and corporate control (and ownership) categories potentially enjoying private benefits of control. We find that the corporate control model fits better than the ownership model, a negative relationship between state and employee control and firms’ investment, and evidence for the presence of soft budget constraints. A negative relationship between firms’ investment and the relative size of non‐monetary transactions strengthens the conclusion of private benefits of control impacting investment.