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.     

农村经济的“第二个飞跃”与农用土地制度改革

土地制度的安排与改革决定着农村经济发展的前程。我国农业的改革和发展,要有两个飞跃:第一个是实行以家庭联产承包经营为主的责任制;第二个是发展适度的规模经营,发展合作经济。现行土地制度制约着第二个飞跃的实现,需要调整和完善。土地私有化不是我国土地制度改革的方向。土地制度改革在于适应现代农业建设的需要,构建农地财产权新的框架,以利于农业产业化经营,发展多种形式的适度规模经营。     

包含制度因素的我国城市化动力机制的实证分析

从宏观方面讲,我国城市化的动力机制主要包括产业结构转换力与制度和政策调控力。按照三次产业推动城市化的逻辑顺序,可以将产业结构转换力分为第一产业发展形成的推动城市化的初始动力,工业化推进形成的二级动力,以及第三产业发展形成的后续动力。它们与制度和政策调控力一起,成为推动我国城市化的主要动力因素。通过对各动力因素进行指标体系的构建,从定量研究的角度,分析了各动力因素对我国城市人口增长的影响。     

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.     

输出假设理论对我国英语教学的启示

语言学家Swain所提出的语言输出的功能和输出假设模式是语言学研究的重要理论,系统了解输出假设理论会对我国英语教学产生积极的启示。当前我国的英语教学中存在一个突出问题,那就是"高分低能、哑巴英语、费时低效"。在英语教学实践中,重视语言输出作用,强化输出练习有助于解决这一问题。     

How risky is a random process?

The riskiness of random processes is compared by (a) employing a decision theoretic equivalence between processes and lotteries on path-spaces to identify the riskiness of the former with that of the latter, and (b) using the theory of comparative riskiness of lotteries over vector spaces to compare the riskiness of lotteries on a given path-space. We derive the equivalence used in step (a) and contribute a new criterion to the theory applied in step (b). The validity of the new criterion, which applies second order stochastic dominance to utility distributions, is established by showing its equivalence to the benchmark decision theoretic criterion when comparing the riskiness of lotteries over any vector space. We demonstrate the theory’s tractability via diverse economic applications.     

二语词汇习得过程研究

词汇是二语学习的一项重要内容。学习者在二语词汇学习过程中必然会受到母语学习策略、母语认知和母语思维的影响。在词汇学习过程中,二语学习者要逐步减少对母语的依赖,逐渐适应二语词与概念的直接对应复习并运用所学词汇,对词汇信息进行深入全面的加工,培养二语词汇能力。     

第二次土地调查数据更新维护对策探讨

第二次土地调查数据是今后国土资源管理最基础的数据,与第一次土地调查数据相比具有数据量大、数据类型复杂、数据格式多样、数字化程度及信息化程度高等特点,采用传统地籍变更办法已不能适应第二次土地调查数据及时动态更新。为促进地籍成果在国土资源管理工作中的应用,保证地籍数据现势性,在传统地籍变更办法的基础上提出城乡一体化的地籍管理信息系统建设、城乡一体化地籍数据更新机制、基于现代测量技术内外业一体化地籍变更模式,与传统变更办法相比大大提高了工作效率。     

无形城市对当前城市运营理念的冲击

无形城市作为新时空背景下的城市发展形态,其无形性和流动性给当前城市运营理念带来了冲击.无形城市给城市竞争力注入了新的参考因子,赋予了城市竞争力新的内涵,必将使城市之间的竞争提升到新的阶段;无形城市顺应了城市二次现代化的要求,也为二次现代化提供了方向;无形城市使得现行的城市管理模式受到冲击,给城市管理者带来了新的挑战.