Stochastic optimization of sustainable hybrid generation bioethanol supply chains

This paper focuses on designing a hybrid generation bioethanol supply chain (HGBSC) that will account for economic, environmental and social aspects of sustainability under various uncertainties. A stochastic mixed integer linear programming model is proposed to design an optimal HGBSC. A case study set in the state of North Dakota in the United States is used as an application of the proposed model. The results suggest that the designs of optimal HGBSC change when different sustainability standards are applied. In addition, sensitivity analysis is conducted to provide deeper understanding of the proposed model.     

NATURAL RESOURCE ABUNDANCE,INSTITUTIONS AND TAX REVENUE MOBILISATION IN SUB‐SAHARA AFRICA

The contribution of natural resources to tax revenues has generally yielded mixed results in the literature. This study asserts that the missing link to explaining these differences is the quality of institutions. More resource revenues reduce tax revenues when institutions are poor. Using an interaction term for natural resources and institutional quality, we show that institutions are decisive for the contribution of natural resources to tax revenue mobilisation. The interaction effect is statistically significant after controlling for per capita gross domestic product (GDP), an alternative measure of quality of institutions and additional regressors. This finding is robust to different econometric specifications and the type of natural resources.     

我国开征不动产税与增强地方政府公共服务能力的思考

在物质生活基本得到满足的情况下．老百姓对医疗、教育、社会保障、公共安全以及环境保护等公共产品和公共服务的需求越来越突出，对地方政府的目标要求也不再是发展经济这一单一目标，而是更加强调其公共服务的能力。地方政府的公共服务能力在很大程度上取决于其收入能力。本文将探讨不动产税改革将如何在增强地方政府公共服务能力中发挥作用，并针对开征不动产税过程可能遇到的难点问题，提出相关对策建议。     

Tax reform and collective family decision-making

Traditional analysis of tax reform treats market behaviour as arising out of individual utility maximisation. In this paper, behaviour is modelled as the Pareto-efficient outcome of a family decision process. Conditions for the existence of a feasible, Pareto-improving tax change are presented and contrasted with those that obtain in the individualistic case. The consequences of treating households as a single individual are also discussed.     

关于我国高校后勤企业人力资源管理的探讨

人力资源的竞争已成为高校后勤企业竞争的关键,因此,加强人力资源的管理与开发已成为我国高校后勤企业取得竞争优势的重要法宝。本文分析了我国高校人力资源管理面临的问题,并提出了相关的优化措施。     

我国增值税地方分享部分的区域间分配办法及其改进

1994年分税制财政管理体制改革以来，我国增值税地方分享比例出现了不断下降的趋势。与其他开征增值税、并实行增值税中央与地方分享的OECD国家相比，目前我国地方政府的增值税分享比例并不高。但是，增值税地方分享部分按来源地在各地区间分配的操作办法仍然难以平押地方政府的投资冲动，不利于促进区域间基本公共服务的均等化，也不利于改进政府的执政理念。在仍将增值税地方政府分享部分明确为地方收入的基础上，应改革按来源地在各地区间分配的办法，建立一种综合考虑各相关因素的更为合理的分配策略。     

China's health care reform: A tentative assessment

China has recently unveiled an ambitious new health-care reform plan, entailing a doubling of government health spending as well as a number of concrete reforms. While the details of the plan have not yet been completely announced, we offer a preliminary assessment of how well the reform is likely to achieve its stated goal of assuring every citizen equal access to affordable basic health care. The reform is based on three fundamental tenets: strong role of government in health, commitment to equity, and willingness to experiment with regulated market approaches. Within this framework, the reform offers a number of laudable changes to the health system, including an increase in public health financing, an expansion of primary health facilities and an increase in subsidies to achieve universal insurance coverage. However, it fails to address the root causes of the wastes and inefficiencies plaguing China's health care system, such as a fragmented delivery system and provider incentives to over-provide expensive tests and services. We conclude that China should consider changing the provider payment method from fee-for-service to a prospective payment method such as DRG or capitation with pay-for-performance, and to develop purchasing agencies that represent the interests of the population so as to enhance competition.     

招商引资——税收减免竞赛

近年来,地方政府超出法律范围制定优惠政策尤其是税收优惠政策来吸引客商的现象时有发生,给我国带来了消极影响。税收在招商引资工作中应如何发挥作用成了摆在我们面前的一个重大问题。十六届三中全会提出的科学发展观对我国各项事业的发展都具有普遍的指导意义。本文正是从科学发展观的要求出发,重新定位了税收在招商引资工作中的角色,并试着提出了相应的措施。     

Mixed up? that’s good for motivation

We show that career concerns can arise in the absence of ex ante uncertainty about an agent’s type, if his unobservable actions influence future productivity. Implementing effort in mixed strategies allows the principal to endogenously introduce uncertainty about the agent’s ex post productivity and generate reputational incentives. Creating such ambiguity can be optimal for the principal, even though this exposes the agent to additional risk and reduces output. This finding for an environment with imperfect commitment contrasts with standard agency models, where implementing mixed strategy actions typically is not optimal if pure strategies can also be implemented.     

调取的作为偷税证据的资料应不应退还?

税务机关可以对纳税人实施调账检查,但必须在3个月内完整退还调取的所有资料。如果部分应作为证据的资料没有退还,是否违反了这一规定？税务机关已做出的税务处理及处罚决定是否有效？碰到类似问题应如何处理？本文通过案例进行了分析。