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“认知税”:贫困研究的新进展
Cognitive Tax: Recent progress of poverty research
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丁建军
- , 2016, DOI: 1672-3104(2016)03-0152-07
Abstract: 摘 要: “认知税”是贫困情境对决策过程中认知资源的损耗,也是贫困者短视、缺乏追求以及对机会不敏感,进而陷入持续贫困、代际贫困的重要原因。本文总结了“认知税”概念的理论基础、“认知税”的贫困形成机制以及“认知税”视角下的扶贫干预建议。文章指出非理性决策认知三原则是“认知税”贫困解读的理论基础,认知资源消耗、贫困思维模式与社会资本税缴纳是“认知税”视角下贫困的成因,而最小化认知资源消耗、改变贫困思维模式和重视社会环境的影响则是“认知税”视角对扶贫干预的贡献。
Abstract: Cognitive Tax refers to the wear and tear of cognitive resources that arises in the context of poverty in decision-making, and is caused by the short sight, lack of pursuits, and insensitivity to opportunities of the poor, which further lead to constant and intergenerational poverty. The present essay summarizes the theoretical basis of Cognitive Tax and the mechanism of poverty formation, hence putting forward corresponding suggestion of designing intervention measures to reduce poverty under the perspective of Cognitive Tax. The results show that the three cognitive principles of irrational decision-making, which are the very theoretical basis of concept of Cognitive Tax, include the cognitive resources consumption, the poor cognition frame and the social capital tax, which are the three causes of poverty. Lastly, minimizing the wear and tear of Cognitive Tax, avoiding poor frames and taking account of social context’s influence are considered to be the intervention suggestions contributed by the Cognitive Tax
生态赤字税:绿色发展与税制改革*
ECOLOGICAL DEFICIT TAX: GREEN DEVELOPMENT AND TAX SYSTEM REFORM#br#
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熊振兴
- , 2018,
Abstract: 摘要 本文在量化生态占用并评估生态价值基础上,提出运用税收实现超额生态占用价值补偿的税收方案,也称生态赤字税。根据税制生态化的改革思路,本文运用CGE模型分析了征收生态赤字税和降低所得税的政策效应。本文研究发现:(1)在各税收方案中,生态赤字减少,就业增加,支持双重红利假说,全行业中间投入减少相对总产出减少更大,名义GDP保持增长;(2)实际GDP在生态赤字税基础上仅减少企业所得税的方案中下降,同时减少个人所得税则能实现增长,此时减税额低于生态赤字税收入;(3)在开征生态赤字税同时,降低个人所得税在保持经济增长方面较好,降低企业所得税在减少生态赤字方面较好,但降低企业所得税所减少的生态赤字价值低于降低个人所得税时劳动和资本增加值的提高。本文建议在完善生态占用核算基础上开征生态赤字税,并减轻所得税,促进经济增长由资源环境消耗转向劳动和资本投入的绿色发展。
Abstract: This paper quantifies the natural ecological space occupation and assesses the value of the corresponding ecological carrier,by proposed environmental tax plan based on the value compensation of ecological deficit,also called Ecological Deficit TaxIn order to transfer the tax burden from labor and capital factors to natural resources and pollution,this paper analyzes the policy effect of environmental tax with reduction of capital and labor income taxResults show as followsThe tax plan helps to reduce the ecological deficit and increase employment,supports the double dividend hypothesisTotal output declines,but the intermediate inputs decreases greater,and nominal GDP maintains growthReal GDP decreases in only reduced corporate income tax scheme,while reducing personal income tax can control its decline,and personal and corporate income tax reduction is less than the revenue of environment taxReducing personal income tax performance is better in maintaining economic growth,while reducing corporate income tax effect is better in reducing the ecological deficitIt is suggested that the environmental tax is levied on the basis of the improvement of ecological footprint accounting,and reduces the income tax on labor and capital,and promotes the green development of economic growth from resource consumption to labor and capital investment
对开征汽车环境税的思考
The Thought of Collecting Environmental Tax on Car
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占本厚
Journal of Low Carbon Economy (JLCE) , 2012, DOI: 10.12677/JLCE.2012.12003
Abstract:

本文对车环境税的现实需求和其征收的理论基础做了详细的分析,说明汽车环境税对可持续发展的必要性。然后结合国外实施的成功经验和我国的实际情况提出了我国实施汽车环境税可能存在的问题。
This paper made a detailed analysis from the practical needs of environmental taxes and the collection of theoretical basis, explain car environment tax of sustainable development of necessity. Then based on the implementation of the foreign successful experience and the actual conditions of our country puts forward the implementation in our country environment tax car possible problems.

碳交易与碳税机制比较研究
Comparative Research on Carbon Trading and Carbon Tax Mechanism
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曹裕,王子彦
- , 2015,
Abstract: 碳税和碳交易作为主要的碳减排政策工具被大多数重视碳减排的国家所采用。基于对比碳税与碳交易在理论基础、效果成本、减排效果、监督机制以及未来适应性等方面的差异,结合两种政策的执行现状和中国国情,中国应建立碳排放交易与适度碳税相结合的复合政策,降低碳排量,以应对日益凸显的环境问题。
Carbon taxes and carbon trading, as the main carbon reduction policy tools, have been adopted by countries which pay attention to carbon emissions. By comparing the differences between carbon taxes and carbon trading in theoretical basis, policy cost, reducing effect, supervision mechanism and future adaptability. Considering China's national conditions, it is recommended to establish a reduction mechanism based on carbon tax system combined with carbon trading system to reduce carbon emission, which will hopefully solve the increasingly prominent environmental problems.
省域尺度园、林、草地占用税征收标准研究
Study on expropriation standards of orchard,forestland, and farmland occupation tax at provincial level
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程子良,张蕾娜,孔祥斌,史婧然,程佳
- , 2017,
Abstract: 为完善农用地占用税税收体系并提供理论依据和成果基础,促进农用地资源、资产的管理和利用,以耕地占用税征收标准数据和全国统计数据为基础,测算出一套省域尺度的园、林、草地占用税征收等别和标准,从生产能力、稀缺性、经济发展水平和特殊性4个角度出发,构建园、林、草地占用税征收等别指标,用AHP法和Delphi法综合得到各指标权重,再用多目标线性加权函数法计算得出全国不同省、自治区和直辖市的园、林、草地占用税综合分值,然后根据既定规则确定园、林、草地占用税综合分数对应的征收等别(园地和草地占用税均为5个等别、林地占用税为10个等别),最后利用数值模拟法和修正系数法综合测算出不同征收等别对应的征收标准。建议各地区在执行时,根据实际情况,以测算税额为基础,乘以适当的系数(园地占用税可按其基础征收标准的1.50、2.00、2.50或3.00倍计征;林地占用税可按其基础征收标准的1.50、2.00或3.00倍计征;草地占用税可按其基础征收标准的1.25、1.50、1.75、2.00或3.00倍计征)。通过测算的园、林、草地占用税征收标准与现行税额对比,表明园、林、草地占用税征收标准的测算结果符合实际要求。
In order to provide theoretical basis to improve Farmland Tax Occupation system and promote the management of agricultural land resources and assets,a series of standard expropriation of orchard,forestland and grassland occupation tax on provincial scale were measured based on the gradation results of arable land tax classifications and national statistics.From the perspectives of production capacity,scarcity,economic development level and local uniqueness,indicators of expropriation standards of orchard,forestland and grassland occupation tax were built.Then,we determined Weight combination was then determined according to results of Analytic Hierarchy Process and Delphi and calculated comprehensive scores of orchard,forestland and grassland occupation tax in different provinces,autonomous regions and municipalities through Multi-objective Linear Weighting Function.Corresponding expropriation classification was determined according to established rules (Orchard and grassland occupation tax had 5 standards respectively,and forestland had 10 standards).Corresponding expropriation standards of expropriation classification were obtained at last through numerical simulation method and correction factor method suggesting that different regions multiplied the tax by a coefficient based on actual situation (Basic expropriation times 1.50,2.50,2.50 or 3.00 to get orchard occupation tax,basic expropriation times 1.50,2.00 or 3.00 to get forestland occupation tax,basic expropriation times 1.25,1.50,1.75,2.00 or 3.00 to get grassland occupation tax).The measurement results of orchard,forestland and grassland occupation tax and current occupation tax were respectively analyzed in this study and confirmed that measurement results were reasonable.
碳税对房价的影响—基于省际面板数据的研究
Impact of Carbon Tax upon Housing Prices—An Empirical Analysis Based on Provincial Panel Data
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于兆祥, 高雨薇, 韩凯
World Economic Research (WER) , 2015, DOI: 10.12677/WER.2015.41001
Abstract:
二氧化碳大量排放导致的温室效应问题推动着我国碳税政策的出台。碳税的开征会对房价造成怎样的影响?多大程度的影响?本文从消费者效用最大化和房地产商利润最大化的角度建模,将碳税引入其中,研究了碳税政策对房价的影响,并结合中国省际面板数据对这一影响程度进行了实证测算。研究发现碳税的征收将导致均衡房价的上涨以及均衡房屋交易量的下降,在其他因素不变的情况下,碳税的征收会导致平均房价预期增加0.0418%。结果表明,碳税政策在一定程度上能促进房地产行业节能减排,且不会给房价造成很大影响。
The greenhouse effect, caused by large numbers of carbon dioxide emissions, drives the introduc-tion of a carbon tax. What and how much will be the impact of carbon tax upon housing prices? To answer these questions, we build models involving the utility maximization of consumers and the profit maximization of land agents, where the carbon tax is taken into account. Furthermore, we try to measure that impact with provincial panel data. The results show that a carbon tax will cause a decrease in the balanced volume of housing transaction and increase the equilibrium housing prices by 0.0418%, holding other factors fixed. To conclude, the carbon tax policy can promote the energy conservation in the real estate industry, and does not have a significant impact on house prices.
A Dynamic Programming Model for Tax Collection and Payment Based on the Time Value of Tax Payment
基于税款时间价值的税企动态规划模型

LIU Jing-juan,LAI K K,
刘京娟
,黎建强

系统工程理论与实践 , 2006,
Abstract: In view of the current situation for tax payment and audit,we consider in this paper the time value of tax payment.We first prove that the penalty rate for late tax payment should be higher than bank loan rate when tax payment delay for a business follows a Poisson distribution.Subsequently,we set up a dynamic programming model to analyze the decisions of a tax collection agent and a tax paying business.Using backward induction,we obtain the taxpayer's optimal policy for tax filing and payment at different stages.Using analysis of elasticity,we derive that,when the penalty coefficient is fixed,the daily penalty rate for late tax payment should be lowered.Finally,suggestions are given to encourage corporations to pay their taxes in time.
农业面源污染环境税规制机制研究进展
Progress of Research on Environmental Tax Regulation Mechanism of Agricultural Non-point Source Pollution
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周志波,张卫国
ZHOU Zhibo
,ZHANG Weiguo

- , 2018, DOI: 10.13718/j.cnki.xdsk.2018.03.006
Abstract: 在点源污染治理取得重大进展的背景下,面源污染问题愈发引起世界各国重视,理论界也形成了丰富的研究成果。通过对环境税规制农业面源污染的重要文献进行梳理,对不完全信息、道德风险、合作共谋等因素对环境税规制农业面源污染有效性的影响的分析,对当前该领域的研究进展和典型成果做了一个综述总结,并在此基础上评述了现有文献的贡献和不足,大胆提出了未来研究的方向。
Against the background of significant progress in point source pollution control, the problem of non-point source pollution has attracted more and more attention from all over the world. In this paper, important literatures on environmental tax regulation of agricultural non-point source pollution are reviewed. This paper analyzes the impact of incomplete information, moral hazard, cooperation and other factors on the efficiency of environmental tax regulation of agricultural non-point source pollution, summarizes the current research progress in this field, and points out the contribution and insufficiency of existing literatures, and boldly puts forward the research direction in the future
分布式能源系统最佳策略下碳税与气价敏感性分析
Sensitivity Analysis on Carbon Tax and Gas Price of Distributed Energy System Under Optimal Strategy
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,,,,康利改,安青松
- , 2016, DOI: 10.11784/tdxbz201501019
Abstract: 针对目前冷热电(CCHP)三联供分布式系统应用的不完善性,提出了一套包含CCHP、电热泵、蓄能系统 的分布式能源系统,以及能够模拟分布式系统负荷和系统效率与负荷率、冷却水温的三维关联模型.考虑系统碳排 放并引进碳税和电力回购(电力反向卖回电网),提出综合考虑环境性和经济性的碳税附加到电价的折算系数,构建 了以日运行费用为目标的分布式系统分析模型.基于对几种不同运行模式的经济性分析,得出碳税完全附加到电价 时分布式系统经济性优势更明显的结论;以热定电模式为经济性最优的运行模式.最后将分布式系统与传统燃煤电 厂做对比,并对碳税和气价做敏感性分析,可知碳税、气价对分布式系统和燃煤电厂系统的经济性是相互影响的, 当气价为3.15 元/m3、碳税大于0.75 元/kg 时,或碳税为0.30 元/kg、气价小于2.00 元/m3 时,分布式系统经济性 更优.
Considering the limitation of combined cooling,heating and power(CCHP)system application at present,a three-dimensional model simulating the correlation of system load with efficiency,load ratio and cooling water temperature was established,which consisted of CCHP,electric heat pump and energy storage.The conversion coefficient of adding carbon tax to electricity price was put forward,and the system model of distributed system taking the day operating cost as the target was built based on carbon emissions,carbon tax and the electricity buyback from on-site(the surplus electricity out of the distributed system can be sold back to the grid when the generated power exceeds local demands).Then the conversion coefficient of adding carbon tax to the electricity price that considerated the environment and economy was proposed,the model of regard operating cost as the target was built, based on the analysis on several different operation strategies of the system,it is shown that the distributed system brings out better economic benefit when the carbon tax is added to the electricity price entirely,and the heat priority mode is the best operating strategy.Finally,by comparing the economy of the distributed system with traditional coal-fired power plant system,and conducting a sensitivity analysis on carbon tax value and gas price,it is shown that the carbon tax and gas price for the distributed system and coal-fired power plant system are economically interactive; when the gas price is 3.15 CNY/m3 and carbon tax is higher than 0.75 CNY/kg or the carbon tax is 0.30 CNY/kg and gas price is lower than 2.00 CNY/m3 ,the distributed system has better economic benefit than the traditional coalfired power plant system
基于碳税下的供应链碳减排融资决策研究
Low Carbon Supply Chain Finance Decision Based on Carbon Tax
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,,吴亭亭,刘信钰
- , 2017,
Abstract: 全球变暖日益加剧,为实现低碳理念,政府根据碳排放量征收碳税。为响应国家的低碳号召与节省缴税,供应商将进行碳减排投资,而我国中小企业居多的现状使得其必须进行碳减排融资。针对供应商向零售商进行内部融资的情形,在分散决策和集中决策下,运用两阶段Stackelberg博弈理论,根据供应链利润最大化条件进行优化。结果表明:分散决策下,低碳税率和供应商超额收益率的升高以及零售商净机会成本率的降低均会导致供应链总利润升高,单位碳减排量成本的升高会导致供应链总利润的降低,且集中决策的供应链总利润高于分散决策。
Because of global warming,governments levy the carbon tax based on carbon emissions.Accordingly, in order to answer to the call of the country and save carbon tax, low carbon investment will be operated by the supplier. Due to the the majority of SMEs in China, they require financing to support the investment. In this paper, we will use the two stage Stackelberggame theory,considering that retailers provide internal financing for suppliers, to get the optimal solution for the profit maximization. The results in decentralized supply chain show that the increase of carbon tax and suppliers excess return rate, and the reduction of the net opportunity cost rate will result in the increase of total supply chain profit, while the rise of the per unit of carbon emission reduction cost will decrease the profit.The profit in a centralized supply chain is higher than that in a decentralized supply chain.
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