Dynamics of the Market for Corporate Tax‐Avoidance Advice*

This paper addresses the debate over aggressive tax‐planning models and analyzes the role of tax consultants. It focuses on the dynamic interaction between innovation and imitation of aggressive tax‐planning products and governmental tax regulation, and it highlights the importance of the length of regulatory lag in comparison with the time it takes the tax‐consulting industry to imitate newly innovated tax‐avoidance products. It reveals an alignment of interests between highly innovative tax‐consulting firms and the governmental tax legislator/regulator. The conclusions are also relevant for the policy debate on mandatory disclosure rules about aggressive tax‐planning models.     

Subjective well‐being and political participation: Empirical evidence from Ghana

A large, extant literature examines the effect of political factors on individual subjective well‐being. These studies have treated political factors as a cause and subjective well‐being as an effect. A sparse but growing literature now advances the argument that subjective well‐being is a cause and voting or political participation an effect. In this paper we examine whether subjective well‐being influences voting and political participation in Ghana. Using data from Wave 6 of the World Values Survey in Ghana, we find that subjective well‐being influences neither voting nor protest behavior.     

电子商务提升中小企业竞争力研究

从电子商务的产生、发展及现状入手,利用经济学原理,对电子商务提升企业竞争力的作用进行理论分析,认为电子商务是能够使企业获取竞争优势并提升竞争力的有效途径,并对中小企业利用电子商务提升竞争力的必要性和可行性进行研究,在理论分析的基础上,提出中小企业利用电子商务提升竞争力的几点措施建议。     

Incentives and teacher effort

Few would contest that teachers are a very important determinant of how much students learn in school, and how to improve teacher performance has been the focus of lively policy debate in both rich and poor countries. This paper examines how teacher incentives, both pecuniary and non‐pecuniary, correlate with teacher effort. Using school survey data from Lao PDR, we estimate measures of teacher effort, including the number of hours that teachers spend preparing for classes and teacher provision of private tutoring outside of class hours, which are not the typical measures used in previous research. Estimation results fit well under the standard labour supply framework and indicate that greater teacher effort is associated with non‐pecuniary incentives such as more teacher autonomy over teaching materials and monitoring as measured by the existence of an active parent – teacher association and the ability of school principals to dismiss teachers. Methodologically, this paper provides a detailed derivation of a simultaneous OLS‐probit model with school random effects that can jointly estimate teacher work hours and tutoring provision.     

政府与企业在排污权定价中的演化稳定策略研究

本文从动态博弈的视角分析了政府与企业在排污权价格制定上的策略演化,获得了与现实世界较为拟合的演化稳定策略,对政府制定公平有效的排污权定价模式提供了可资借鉴的参考。     

增值税减税政策对企业投资的影响研究*——基于企业杠杆率差异的视角#br#

我国增值税改革持续深化,增值税减税的效果成为学界和政府关注的热点问题。由于产品供需存在弹性,企业无法将增值税税负完全转嫁给消费者,并且不同企业面临的借贷市场环境存在差异,因此增值税减税对企业投资的影响问题显得较为复杂。本文针对企业投资决策建模,发现增值税减税会增加企业投资,但杠杆率较高企业由于借贷市场受到约束,投资水平的提高弱于杠杆率低的企业。本文基于2016Q3-2019Q1上市公司的季度数据,利用双重差分模型实证分析显示,2018年增值税减税政策提高了企业的投资水平,且对固定资产投资的影响更为显著,但借贷市场的传导机制减弱了增值税减税政策对杠杆率较高企业投资的促进作用。     

Private Information in Life Insurance,Annuity, and Health Insurance Markets

Economic theory predicts that private information on risks in insurance markets leads to adverse selection. To counterbalance private information, insurers collect and use information on applicants to assess their risk and to calculate premiums in an underwriting process. Using data from the English Longitudinal Study of Ageing (ELSA), this paper documents that differences in the information used in underwriting across life insurance, annuity, and health insurance markets attenuate private information to different extents. The results are in line with – and might help to reconcile – the mixed empirical evidence on adverse selection across these markets.     

以制造企业订单驱动为基础的供应链模型构建

通过对不同订单驱动方式的制造企业的订单类型、订货备货分离点、订货批量和制造运作实施等方面进行研究,以供应链上企业之间的物流运作为载体,构建订单驱动制造企业的供应链模型,指出该供应链模型的物流服务运作优化策略,为该企业所在行业的产业结构调整和供应链结构优化提供参考。     

新时期企业思想政治工作的新思路

新时期企业思想政治工作面临诸多困扰和挑战,文章阐述了新时期企业思想政治工作面临的挑战,并提出相应的对策。     

世界产业结构重组的发展趋势与我国的对策

产业结构重组, 资源配置优化是实现经济快速发展的关键, 是一种长远的战略选择。面对国际金融危机的不断爆发,产业结构重组更显其重要性,我们要积极地采取各种有效对策,实现我国产业结构的有效重组, 提高我国产业的国际竞争力