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.     

区分不同收入层次,启动农村消费

目前,消费不足是制约内需扩大和经济高效增长的关键因素。而在消费中,与城镇消费相比,农村消费严重滞后,因此刺激消费的重点在于启动农村消费。制约农村消费需求增长的因素有很多,然而针对不同收入层次的农民,影响其消费的各主要因素存在明显差异。因此,应区分不同收入层次,施以不同对策措施,启动农村消费。     

当代美国住宅的思考

美国2000年新建住宅投资4251亿美元，占固定资产投资的21．3％；住宅直接消费为9588亿美元，占GDP的9．71％；年存量住宅为1．16亿套(户)，空置率为5．9％。购买新房一般中值价为80美元／ft^2，一套住宅(2000ft^2)中值房价为16万美元；按中值计算贷款购房的支出与收入比为1：4．7；在美国仍有3500万户居民租用住宅。     

论公司慈善捐赠中的利益冲突与平衡

公司社会责任一度引起公司法学者们的广泛讨论.作为商事主体的公司该不该进行慈善捐赠,怎样平衡公司捐赠中的各种利益冲突,如何建立起既鼓励捐赠又对其进行适当约束的制度安排,涉及到公司法理念的转变和公司内部制度合理化,是一个值得探讨的问题.     

四川城镇居民消费结构量化分析及对策研究

在用扩展线性支出系统对2005年四川省城镇居民消费结构进行分析的基础上,针对四川省城镇居民现阶段消费结构的特点,提出优化消费结构的建议及对策。     

诚信纳税激励机制设计

完善的诚信纳税激励机制要求正激励手段与负激励手段并用。我国长期以来激励手段过于单一,且以负激励为主。在税收征纳博弈过程中,引入正激励手段尤其是精神奖励可以起到激励纳税人诚信纳税的效果。因此,我国应落实正激励措施,构建和完善相应的奖励制度。     

试论人的充分消费与人的可持续发展的实现

文章论述了人的充分消费与人的可持续发展的内在本质共性,指出人的充分消费与人的可持续发展具有全面性、阶段性和连贯性,在此基础上提出实现人的充分消费与人的可持续发展的有机融合转变:实现提高赚钱本事为主向提高花钱本事为主有机融合转变,实现提高物质文明为主向提高精神文明为主有机融合转变,实现提高生存长久为主向提高快乐长久为主的有机融合转变。     

Addressing plastic pollution through green consumption: Predicting intentions to use menstrual cups in the Philippines

Plastic pollution is a global environmental crisis that poses a huge threat to the health of people and marine ecosystems worldwide. A significant source of plastic pollution is menstrual hygiene management, and an approach that can help address this crisis is the usage of washable and reusable menstrual cups. Using an extended theory of planned behavior model that includes self-identity and perceived quality, the study predicted intentions to use menstrual cups in the Philippines. Structural equation modeling results showed that perceived quality predicted attitudes towards menstrual cup usage. Moreover, attitudes, perceived behavioral control, and self-identity predicted intentions to use menstrual cups. There were also some differences in the factors and predictors of intentions between non-users and regular users of menstrual cups. Among regular users, perceived behavioral control did not predict intentions. These findings provide empirical support for the extended model, and provides insights for governments, non-government organizations, and corporations in promoting the usage of menstrual cups to address the global plastic pollution crisis.     

Interactive effects of consumers’ ethical beliefs and authenticity on ethical consumption and pro-environmental behaviors

The current study examined the relationships of ethical beliefs (i.e., idealism and relativism) with pro-environmental behaviors (direct and indirect) and ethical consumption behavior. The study further examined the moderating role of consumer authenticity in these relationships. Data were collected from individuals (N = 302) using field surveys within three major metropolitan cities of Pakistan. The findings revealed that idealism had a positive relationship with ethical consumption behavior and pro-environmental direct behavior. However, it was not related to pro-environmental indirect behavior. Relativism was positively related to ethical consumption behavior but it was not related to both types of pro-environmental behaviors. Furthermore, consumer authenticity significantly moderated the relationships of idealism with all ethical outcomes. Finally, implications for organizations, marketers and policy makers are discussed.