The Effects of Internet Commerce on the Revenue Base of State and Local Governments

Abstract

Internet sales for 2000 are projected to be $850 billion. This explosion in growth of sales on the Internet has not been all good news to the U.S. business community. Both business and government have taken notice of taxation issues related to these electronically generated revenues. Sales taxes have been the primary focus of this attention. Many issues have been raised but the primary one is whether or not sales taxes should be collected from “cyberspace” customers. Many difficult questions have been raised and remain to be solved. One federally appointed commission has been formed, submitted recommendations to Congress and has dissolved. A National Governors' Association committee is currently in place to study the issues and provide suggestions to State legislatures in 2001.     

“民企二代”接班透析

中国改革开放三十年,民营企业从无到有、由小变大、由弱而强,已经成为国民经济持续发展不可忽视的力量。由于我国＂民企第一代＂创业者们的年龄不断增大,越来越多的＂民企二代＂顺理成章地接过了父辈的重担,他们承上启下成为企业举足轻重的决策者、经营者和管理者。＂民企二代＂肩负着企业变革的重任,他们在厚望中成长,是继往开来的一代。在他们稚嫩的肩膀上,扛着的不仅仅是富豪榜名号,他们的素质事关企业的发展前途,他们将接掌相当比例的社会资源支配权,也会影响到未来中国一段时间内的经济和社会发展。民企传承,是家事,亦是国事。接班质量好坏,攸关企业未来,事关社会发展。     

Maximizing the firm's value to society through ethical business decisions: Incorporating ‘moral debt’ claims

We argue that all three forms of justice (economic, legal, distributive) require to be incorporated into the firm's business decisions in order to protect stakeholders’ alienable and inalienable rights. In addition, the firm has ‘moral debt’ obligations which require to be distributed fairly amongst all stakeholders. We develop a model that demonstrates that just distribution of stakeholders’ ‘moral debt’ and residual claims leads to the maximization of the firm's value to society in the long-run.     

深圳女装品牌企业升级途径与空间组织

本文提出了全球-地方联结下发展中国家服装产业的升级途径和空间组织原理。全球价值链管治和地方集群动态作用下服装品牌企业有多种升级途径。国内市场和地方生产网络的结合以及设计、生产、营销环节的空间组织获取知识学习通道能促进企业升级。通过对2001-2011年历届中国(深圳)国际品牌服装服饰交易会获奖的90家深圳知名女装品牌企业来源、演化和空间组织的分析,发现:深圳知名女装品牌企业的主要来源不是全球产业链中从事生产外包的企业沿产业链顺序升级,而是地方生产环境促进的企业家创业和香港企业直接投资的结果。这些企业在全球-地方联接下获得知识学习通道,并将经验用于本地-国内联接的产业组织中,结合设计、生产、营销环节的空间组织实现升级。     

Business immigrants and the entrepreneurial nexus

In the 1990s, many nations pursued immigration policies aimed at attracting entrepreneurs who could invigorate their domestic economy. This paper examines New Zealand’s business immigration policy and contrasts it to that of Canada. Immigrant entrepreneurs explored business ventures that either did not materialise or ended in failure. Many resorted to passive investments. They had to learn to do business in the new environment. This paper suggests the policies were based on an outdated model of entrepreneurship that emphasises the attributes of the individual. The experience of business immigrants highlights the dynamics of fit in the nexus between individual and environment.     

如何(不)对数据进行征税

当前,对数字经济课税的核心问题是,一些商业模式允许公司在没有实体存在的情形下,在特定国家进行生产,由此规避该国实施(适当)的来源地税收规则。这种价值创造与税收规则的错配可能需要调整国际税收标准。本文分析了所有主要的数字化趋势,用以确定是否、以及在何种程度上允许在上述缺乏应税联结度的情形下创造价值。虽然,现行国际税收规则仍适当地涵盖了一些数字化趋势,但其余数字化趋势允许远程访问本地数据来源和用户网络,而无需在来源地课税。对此,本文提出了一种系统的、行政上可行的方法,即以持续用户关系(SURE)为基础来分配征税权。文章设计了一个概念性框架,用以确定基于SURE的价值创造,并强调可观察到的现金流作用。最后,作者就阶段性改革提出了一些初步建议。     

Towards an enabling research agenda for the accounting/contracting nexus

Although it shares many similar concerns with the critical accounting project, the socio-legal approach has been neglected in the accounting literature. Drawing on the socio-legal literature, the paper argues that the law-and-economics model of contract ignores the diversity of judicial ideologies as well as failing to explain empirical evidence on the opportunistic use or non-use of contract in business relations. Presenting a summary of the complex linkages between accounting and contract, the paper demonstrates the possibilities of a shared enabling and emancipatory research agenda for the accounting/contracting nexus. Given that practitioners who promote strategic alliances and partnerships have already embraced much of the rhetoric of the relational contract, the paper argues for more empirical studies that examine whether the longer-term outcomes have delivered the proclaimed benefits.