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21.
Wolfram F. Richter 《Journal of urban economics》2004,55(3):597
Delayed integration (DI) is a rule for taxing migrants. It requires that immigrants be taxed in the host country only after some period of transition. Conversely, emigrants are released from the obligation to pay taxes only after a certain period. DI is an alternative to the Employment Principle and the Home-Country Principle. The former governs the international taxation of labor. The latter is a close substitute for the Nationality Principle, on which US tax law is based. The paper studies DI in a setting which allows one to trade off the efficiency costs of distortionary taxation and of wasteful government. 相似文献
22.
Sue H. Mialon 《Journal of Regulatory Economics》2007,31(1):109-123
We compare various access pricing rules in the two-way access model. We show that the Generalized Efficient Component Pricing
Rule (TECPR) leads to a lower equilibrium price than does the Efficient Component Pricing Rule, (ECPR) marginal cost pricing,
(MCP) and any non-negative fixed access charges.
相似文献
23.
Tax treaties are often viewed as a mechanism for eliminating tax competition, however, this approach ignores the need for bargaining over the treaty's terms. This paper focuses on how bargaining can affect the withholding taxes set under the treaty. In a simple framework, we develop hypotheses about patterns in treaty tax rates. A key determinant for these patterns is the relative size of bilateral foreign direct investment (FDI) activity. In plausible situations, more asymmetric countries will negotiate treaties with higher tax rates. This theory is then tested using 1992 data from US and Organization for Economic Cooperation and Development (OECD) bilateral tax treaties. Overall, the data supports the prediction that greater asymmetric FDI activity increases the negotiated tax rates. 相似文献
24.
We present a model featuring irreversible investment, economies of scale, uncertain future demand and capital prices, and
a regulator who sets the firm’s output price according to the cost structure of a hypothetical replacement firm. We show that
a replacement firm has a fundamental cost advantage over the regulated firm: it can better exploit the economies of scale
because it has not had to confront the historical uncertainties faced by the regulated firm. We show that setting prices so
low that a replacement firm is just willing to participate is insufficient to allow the regulated firm to expect to break
even whenever it has to invest. Thus, unless the regulator is willing to incur costly monitoring to ensure the firm invests,
revenue must be allowed in excess of that required for a replacement firm to participate. This contrasts with much of the
existing literature, which argues that the market value of a regulated firm should equal the cost of replacing its existing
assets. We also obtain a closed-form solution for the regulated firm’s output price when this price is set at discrete intervals.
In contrast to rate of return regulation, we find that resetting the regulated price more frequently can increase the risk
faced by the firm’s owners, and that this is reflected in a higher output price and a higher weighted-average cost of capital. 相似文献
25.
控制权性质影响税收敏感性吗?——基于企业劳动力需求的检验 总被引:9,自引:2,他引:9
西方学者研究表明企业所得税是劳动力需求的重要影响因素,这一理论在中国是否适用?中国大部分上市公司为国有控股企业,这一特殊的制度背景是否会影响企业所得税与劳动力需求的关系?本文基于2007年企业所得税改革这一外生政策变化,在检验西方企业所得税与劳动力需求关系的理论在中国是否适用的基础上,就不同控制权的性质是否会影响企业劳动力需求的税收敏感性进行了检验。研究发现企业所得税税率降低和"就业税盾"增加提高了企业劳动力需求,但这种税率和"就业税盾"的变化对国有控股企业劳动力需求变化的影响要显著小于非国有控股企业。这表明税收是影响企业劳动力需求的重要因素,但国有控制权使得这种税收敏感性变弱。本文的研究结果不仅丰富了相关领域的国际学术文献,而且对我国就业政策的制定具有政策含义。 相似文献
26.
财政收支划分是财政管理体制的重要组成部分.在市场经济体制下,财政收支划分立法有利于政府职能的履行和公共财政的运行,是完善分税制财政管理体制的丛然要求.完整的财政收支划分法律制度应当由财政级次划分、财政收支分类、财政支出划分和财政收入划分等制度构成. 相似文献
27.
James R Hines Jr. 《Journal of public economics》2004,88(5):1043-1059
This paper analyzes efficient government reactions to unanticipated tax avoidance. Quickly reforming tax laws to reduce the effectiveness of new tax avoidance techniques prevents widespread adoption, but indirectly encourages the rapid development of new avoidance methods if prior users are permitted to retain their tax benefits. Tax reforms that immediately prevent new avoidance mean that innovators need not fear imitation by competitors, and cannot rely on copying the innovations of others. Such an activist reform agenda diverts greater resources into tax avoidance activity, and might thereby lead to a faster rate of tax base erosion, than would a less reactive government strategy. Efficient government policy therefore entails either the retroactive elimination of tax savings, with possible associated costs, or else a deliberate pace of tax reform in response to taxpayer innovation. 相似文献
28.
Summary. In this paper, we establish the most possilbe general formulation of the technology governing carbon-gas emission, giving
rise to global external diseconomies, and ty to explore into the strategic interactions,both domestic and international, when
an individual country decides on the environmental policies. Through the comparison among emission taxes, quotas, and standard
in the perfectly competitive private economies, we find that the first two policies are equivalent but they are different
in effects by virtue of what we may call the tax-exemption effect of emission standards. Such a difference in the policy effect
further affects the other country's welfare through the global externalities, amplified through whether the government can
precommit to either the emission tax or the emission standard.
Received: January 16, 2001; revised version: April 16, 2002
RID="*"
ID="*" The authors thank the valuable comments by an anonymous referee. Ministry of Education and Science for its financial
support is also greatly acknowledged.
Correspondence to:K. Kiyono 相似文献
29.
30.
私募基金的管理规模与最优激励契约 总被引:2,自引:0,他引:2
私募基金是一种新兴的资产管理模式,其本质上也是一种委托代理契约。本文利用Tirole(2006)的公司融资分析框架和思想,研究了私募基金管理者与基金外部投资人的委托代理关系,求解出私募基金的最优管理规模和分成比例,并用数值计算方法对理论结果进行了讨论。理论模型和数值计算表明:私募基金的最优管理规模和分成比例是存在的;只有在某些特定的参数组合下,现实中广泛使用的"2—20"合同才具有某种合理性,且并非最优;业绩表现费有助于降低私募基金管理者的道德风险。 相似文献