The Elasticity of Taxable Income: The Case of South Africa

A key tax policy parameter that has received much attention in the international literature, but about which there is substantial uncertainty, is the overall elasticity of taxable income. The size of this parameter is central to the formulation of tax and transfer policy, as well as for the study of the welfare implications of tax decisions. This paper uses a panel of individual tax returns for the period 2009–2013 and the phenomenon of “bracket creep” to construct instrumental variable estimates of the sensitivity of income to changes in tax rates. Estimates suggest that the overall elasticity of taxable income is approximately 0.3, while that of broad income is significantly lower. The overall response is primarily driven by the elastic response of taxable income for high‐income earners, who have an elasticity of closer to 0.4. Using the elasticity estimates within an optimal tax framework, it is determined that the optimal marginal tax rate for the top 10% of income earners is broadly in line with the current income tax schedule. However, results also suggest that there is little scope for raising marginal rates on high‐income earners further without inducing a negative revenue response.     

海南省旅游人才需求分析与预测

根据相关统计数据并结合问卷调查和专家访谈,依据《海南国际旅游岛建设发展规划纲要》的相关目标,对海南省旅游人才的需求在总量和结构上进行了预测。     

黔东南乡村旅游发展探究

随着人们的观念由观光旅游转向休闲度假,在城市周边,逐渐形成的乡村旅游正为旅游的发展释放出新的活力。黔东南旅游资源丰富,资源组合状况较好,既有喀斯特地貌的奇山秀水和原始生态的完美组合,又有古朴独特,原汁原味的民风民俗,可根据已有精品旅游景点和红色旅游资源,充分利用其众多民风民俗资源,开发具有发展潜力的乡村旅游品牌精品,而村寨中人民也将由乡村旅游获得充满幸福与文明的生活。     

Does Foreign Direct Investment Affect the Growth of Local Firms？ The Case of China＇s Electrical and Electronics Industry

Does foreign direct investment(FDI) into developing countries affect the growth of local firms in host countries? Using a dataset of 38 sectors in China’s electrical and electronics industry,in this paper,we analyze whether FDI has a positive effect on local firms,with technology spillovers,added value and increasing total factor productivity,or a negative, market stealing,effect.Estimating the relationship between growth of local firms and investment of foreign firms,our results show that FDI is likely to have a negative impact on the growth of local firms in sectors with large disparities in technology and less experience in business.Therefore,local firms lacking in technology need to find markets with no competition from foreign firms or determine strategies to compensate technology disparities.     

国内手机营销渠道演变探析

随着移动通信技术的不断发展和进步,作为移动通信终端产品的手机和人们的生活联系越来越紧密。在不同的技术背景和市场环境下,手机的渠道营销模式也呈现出不同的特点。通过对不同市场阶段的手机营销渠道的归纳和总结,对即将到来的3G时代下的手机营销渠道进行分析和探讨,有助于国内手机营销环节中的运营商、生产商、批发商、零售商更好地把握商机,明确自身在营销渠道中的定位。     

我国高技术产业生产效率及其时空演变特征研究——基于三阶段DEA-Malmquist模型

通过构造三阶段DEA-Malmquist模型,测算了我国高技术产业的全要素生产率,主要结论如下：①高技术产业全要素生产率的提升主要来源于技术进步;②环境因素对决策单元投入松弛变量具有显著的影响;③剔除环境因素和随机因素之后,东部省份的全要素生产率出现了不同程度的下降,西部省份的全要素生产率出现了不同程度的上升,而中部省份的全要素生产率变动并不明显。对此,提出了提升我国高技术产业技术效率的政策建议。     

发展农业科技型企业的思考及对策

农业的根本出路在于农业现代化,而农业的产业化、市场化、国际化、标准化、科技化已成为实现农业现代化的基本规定性。大力发展农业科技型企业,发挥其在农业发展中的示范引导、科技创新、龙头带动、市场开拓作用,对促进农业发展,实现农业现代化起着极其关键的作用。本文就农业科技企业发育的背景、农业科技企业的内涵与功能进行了阐述,在此基础上提出了发展农业科技型企业的途径与对策。     

新能源汽车产业发展商业模式研究

商业模式是新能源汽车产业化的关键。从核心商业要素上看,新能源汽车产业主要出现了降低新能源汽车电池成本、解决能源供给问题和满足消费者需求三种核心商业要素的商业模式;从产业组织上看,新能源汽车产业主要有拓展型、介入型和合作型三种商业模式。为了构建有效的新能源汽车商业模式,需要明确发展重点、加大宏观指导、开展示范运营和创新试点工作以及协调好相关利益等。     

国外石油公司的科技规划管理研究及启示

随着国际油价的持续攀升和世界石油储量的下降,世界石油工业的发展模式也开始出现新变化,科技实力已经成为石油公司获得竞争优势的关键因素.在这种形势下,国外石油公司的科技管理从单纯的专业化管理向综合性、系统化管理转变,突出了科技规划管理的地位.文章系统研究了国外主要石油公司的科技规划管理,总结了其科技规划管理的基本流程、规划执行情况的监控和评价模式,并结合我国石油企业的科技管理现状,提出了相应的启示.     

农田污染土壤生态治理研究现状

我国土壤污染形势严峻,土壤酸化、盐渍化严重,重金属含量高及农药施用不当等严重威胁了农业生产的可持续发展和人类健康安全。鉴于我国土壤污染仍比较严重,应从减少土壤污染物投入、土壤修复技术研究等多方面着手改变土壤污染现状,并通过外源和自身因素来分析农田土壤污染成因．借鉴国内外修复技术,有效治理受污染的农田土壤。