Progression and revenue effects of income tax reform

Usually, only initial revenue effects of personal income tax reforms are considered. However, a tax reform characterized by base broadening in exchange for rate reduction can reduce the income elasticity of tax revenue. In that case, the increase in revenue after income growth will be relatively smaller: the tax reform has a negative effect on revenue in the second period. Using the microtax model of the Central Planning Bureau we simulated the effects of the Dutch Oort reform 1990 on revenue elasticities and, consequently, on tax revenue. The income tax revenue elasticity declined by 17 percent which caused an additional revenue loss of 0.6 percent in 1990, rising to 3.8 percent in 1993.     

基于免疫机理的黑龙江省耕地系统安全预警研究

研究目的:科学识别黑龙江省耕地系统安全警情现状及其未来发展趋势。研究方法:改进突变级数模型和Elman神经网络模型。研究结果:(1)构建基于生物免疫机理的耕地系统安全警情评定指标体系,得出黑龙江省警情1995—2014年整体呈波动上升趋势,警度从"无警"上升至"轻警",再至"中警",说明基于改进突变级数模型的评价结果可凸显评价对象之"优、劣"特征;(2)引入Elman神经网络构建耕地系统安全警情预测模型,测试拟合精度在0.97以上,预测结果可靠,表明未来20年黑龙江省警情将整体呈先升高、后降低趋势,警度在"轻警"与"中警"之间。研究结论:基于生物免疫机理的黑龙江省耕地系统安全预警研究,可为省域尺度下耕地系统安全预警提供一种新的思路。     

Progression,Stability, or Decline? Sociological Mechanisms Underlying Change in Specialization Among Birdwatchers

Using a panel of American birdwatchers collected in 1997 and 2002, we tested the extent to which birdwatchers progressed over a five-year period. The impact different career contingencies and life course events had on predicting change in birdwatchers' behavior, skill, and commitment was also examined. Findings indicated that although progression characterized some birdwatchers' participation, involvement by others was better characterized by stability or decline, which was true for each of the indicators used to measure specialization. Career contingencies and life course changes had only a moderate influence on predicting change in the specialization indicators over time. Support from family members and retirement were the best predictors of change in specialization.     

Don't Tax Me? Determinants of Individual Attitudes Toward Progressive Taxation

This contribution empirically analyzes the individual determinants of tax rate preferences. For that purpose, we use representative survey data from the German General Social Survey, which offers information on attitudes toward progressive, proportional and regressive taxation. On the basis of theoretical considerations, we explore the factors which, beyond an individual's financial interest, should drive preferences for progressive taxation. Our empirical results confirm that the narrow redistributive self‐interest does not offer the sole explanation of the heterogeneity in individual attitudes. Rather, we show that the choice of the favored tax rate is also driven by fairness considerations and beliefs on the role of effort for economic success.     

主位推进模式在汉英口译中的转换

以2012年温总理答记者问的汉英口译转写文本为语料，分析原文和译文的主位推进模式转换主要有聚合型转换为阶梯型、放射型，以及阶梯型转换为聚合型。这种主位推进模式的转换是不同语言间的差异及译员的口译策略所致。     

一类新的反Smarandache几何级数周期行列式

本文定义了一类新的反Smarandache几何级数周期行列式,并利用初等数论的方法和行列式的性质,对这类行列式进行了研究,给出了它们的通项公式。     

谈主位推进模式在译语语篇中的再现——《匆匆》三个英译本的比较分析

功能语言学中的主位推进模式是语篇生成的重要形式手段,近年来,语篇在翻译中的重要性愈来愈得到重视。现把主位推进模式作为重要的参考依据,分析了朱自清名篇《匆匆》的三个英译本,可以看到,在译者组织译语语篇时,如果把握住主位述位之间的联系变化,则有利于更全面地再现原文的谋篇意义和交际意义。当译文与源语之间存在结构以及表达习惯等的差异和冲突时,应该做出适当转换和调整,既使译文符合译语的句法习惯,又使重建的主位推进模式能够再现原文语篇风格。     

基于突变级数的四川省革命老区文化产业发展的静态评价

采用突变级数法对四川省革命老区文化进行了静态评价,合理评价了这些老区近5年的文化产业静态综合发展情况。实证表明,静态评价法能够有效刻画老区文化产业发展变化特征。     

鄂豫陕渝毗邻地区金融中心的定位和创建模式分析

鄂豫陕渝毗邻地区处于中西部结合地带,承中启西,是我国经济战略东移西进的必经之道。如何发挥该区域经济中心城市功能,带动该区域经济的发展,是解决中西东部经济发展不均衡、完成中华复兴的关键所在。虽然本区域有南阳市、十堰市作为竞争对手,但襄阳市成为区域经济中心城市已无悬念。区域金融中心是区域经济中心的最高形态,把襄阳市发展成为区域金融中心,发挥其规模效应和聚集效应,可更有效发挥其区域经济中心的龙头作用。鄂豫陕渝毗邻地区金融中心的定位是：次区域、专业型;应该采取政府推进模式。     

Dynamics of Progression in Mountain Bike Racing

A major tenet of the recreation specialization framework is that people progress to higher stages of involvement over time. Results from recent studies suggest that involvement may actually be marked by stability or decline. Little is known about the extent to which people progress in outdoor activities where objective standards of performance exist. The purpose of this study was to examine the antecedents of objective and subjective progression among competitive mountain bike racers. Specialization dimensions of behavior, skill, and commitment differentiated among three classes of participants: Category 1, 2, and 3 racers. Specialization dimensions were also used to predict participants’ subjective progression in participation over the past five years and next five years. Relationships between specialization dimensions and subjective measures of progression differed with endurance skill and personal commitment being most significant. This study provides insight into the dynamics of progression, particularly in outdoor activities where objective performance standards exist.