Generational incidence of savings taxation versus capital-income taxation

This paper examines the incidence of capital taxation in a model in which the taxation of capital is clearly justifiable and using analytical techniques from the tax reform literature. The taxation of capital has long been a controversial issue, with much of the literature concluding that savings/capital-income should not be taxed. Recently, however, Blackorby and Brett have shown in a model with several desirable features that it can be optimal to tax capital, and they provide a simple yet compelling argument in favor of both savings taxation and capital-income taxation. We use the Blackorby–Brett model (i.e. a model in which the taxation of capital can be justified) to revisit the question of the incidence of capital taxation. We focus on the generational incidence of capital taxation; that is, the incidence on a young generation and an old generation. However, an interpretation in terms of the incidence on "capital" versus "labor" (as is traditional in the tax incidence literature) is also provided.     

市场失灵与企业创新

新古典理论认为市场失灵会使得资源配置的效率偏离帕累托最优状态,文章认为,市场失灵还会影响到企业的创新方向和创新数量,导致全社会该产生的创新可能创新不够,不该产生的创新却层出不穷,从而降低资源配置的长期效率,针对市场失灵的不同类型,政府只要采取不同的措施,就能够正确引导企业的创新行为。     

生态工业园建设在日本的实践及其启示

本文主要是考察了日本两个生态工业园即荏原生态工业园和小久保生态工业园的建设。这两个生态工业园的建设各有特点。通过对这两个工业园的考察，得出如下结论：（1）企业自发的参与对生态工业园的建设起着重要作用；（2）政府应建立相关制度促进生态工业园的建立；（3）建立生态工业园，合作是必不可少的要素；（4）生态工程技术是生态工业园成功的关键。     

浅议我国最佳外汇储备规模

截止到2005年12月底，我国的外汇储备已达到8000亿美元，关于其数额是多是少的争论进行得如火如荼。本文对充足外汇储备给我国经济和社会带来的有利之处进行了理论上的分析后．又采取数学方法对我国2004年最佳的外汇储备数额进行了测算．得出了一个结论：我国的外汇储备并不多。然后，在此基础上对我国外汇储备的管理提出了几点建议。     

Policy instruments for curbing CO2 emissions: The case of the Netherlands

Taxes may seem to be the most attractive instrument for curbing the emissions of carbon dioxide. This paper, however, argues that environmental taxes involve a number of serious complications — especially in an open economy riddled with market imperfections like the Netherlands. Therefore, a wide-ranging policy mix is called for. As far as households and sheltered sectors are concerned, regulation can continue to play a major role. Within the context of unilateral policies aimed at exposed sectors, the combination of subsidies and voluntary agreements may be more cost effective than the tax instrument.This paper was prepared for a conference on Energy Taxation in Europe organized by the Stichting voor Economisch Onderzoek (SEO) and held on December 13, 1991 in Amsterdam, the Netherlands. The author would like to thank Sijbren Cnossen, Jarig van Sinderen and one anonymous referee for helpful comments on an earlier draft.     

The Capital Tax and Welfare Effects from Asymmetric Information on Equity Markets

This paper explores the implications of informational asymmetries between domestic and foreign investors for optimal capital tax rates and welfare. It adopts a model in which asymmetric information implies a home bias in equity. The paper finds that asymmetric information may raise capital tax rates by reducing the marginal cost of taxation. Furthermore, it shows that investors may gain from informational asymmetries. Although asymmetric information increases the uncertainty as perceived by investors, it may also increase tax rates and allow for a higher consumption of public goods. This reflects that asymmetric information may reduce the distortionary effects of competition among governments.     

股指期货套期保值理论及模型的演进与实证研究

将对股指期货套期保值策略进行比较全面的理论和实证研究。首先,概述了股指期货套期保值的相关理论,综述了套期保值的关键环节是最优套期保值比率的确定的相关的模型;其次,运用协整等分析方法,采用最小二乘回归模型（OLS）、向量自回归模型（VAR）、误差修正模型（ECM）、广义自回归条件异方差模型（GARCH）,分别对中国沪深300股指期货最优套期保值比率进行了实证研究,并对各模型的套期保值绩效做出了评价,得出ECM模型是最优的,是最适合中国沪深300股指期货的套期保值率估计模型。     

偏远地区太阳能系统最佳配置的研究

偏远地区电网延伸困难,对于经济不发达的农村,太阳能供电系统是一个优秀的解决方案。文章提出了一种太阳能光伏电池(PV-BAT)系统的最佳配置方案,该方案计算简单,具有高可靠性和低成本的特点。该方法已应用于某一偏僻地区的负载要求的设计,为其提供了一个最佳的光伏系统。     

关于发挥工会优势创建学习型企业的思考

工会是党联系职工群众的桥梁和纽带,它不仅具有促进职工提高道德素质和科学文化素质的职能,而且起到维护职工合法权益的作用。为了更好地发挥工会的自身优势,必须加强工会的内部构筑,向学习型企业的方向迈进,最终“成为广受社会信赖和尊敬的行业”。文章从思想、执行、企业3个方面入手,结合“创先争优”和企业文化的联系性,由局部到整体,对发挥工会优势,创建学习型企业进行了思考。     

中国最佳旅游城市标准的理论与实施

在对《中国优秀旅游城市标准体系》实施成就与经验回顾的基础上,本文首先介绍了国家旅游局制定的“优中选优”战略背景,以及其委托世界旅游组织和北京大学专家根据其拟定的“动态评估”原则而共同起草的《中国最佳旅游城市标准》的总体原则、基础标准、专项标准。文章接着对中国最佳旅游城市的创建策略、实施步骤和实施影响进行了阐述。文章有利于从理论和实践两个方面指导全国各大、中、小城市创建以城市为目的地的国际化旅游战略的实施。