我国个人所得税的设置、建立和完善

本文回顾了新中国成立至今我国个人所得税的发展 ,分析了目前个人所得税制中现存的诸如扣除额之类的一些问题 ,指出了一系列用以完善个人所得税制的具有建设性的意见和建议。     

我国区际劳动力流动对经济增长的影响—就业结构变动效应的视角

改革开放以来,大量劳动力由中西部地区的农业部门流向东部沿海发达地区的非农部门,同步实现劳动力的乡城迁移和产业转移,这既是我国市场经济发展、二元经济结构转换的必然结果,也是支撑我国国民经济增长的一个重要机制。研究结果表明。80年代中期以来,随着我国区际劳动力流动日益活跃,劳动力就业结构效应对国民经济总量增长的贡献率呈加强趋势。消除限制区际劳动力流动的各种障碍,进一步增强我国区域问劳动力流动性,是促进国民经济持续快速发展的应时之举。     

提高生产率成长率的三种外部因素分析

通过对500家上市公司的实证分析发现,产品竞争、金融压力和股东控制这三种外部因素同企业生产率成长率存在一定程度的正相关关系。垄断租金与价值增加值之比同企业生产率成长率负相关;利息支付额与现金流量之比同生产率成长率正相关;存在占支配地位的大股东控制会导致更高的生产率成长率。同时,也有证据显示金融压力和股东控制这两个因素能够替代产品竞争。     

Steuerreformen durch Tarif-oder Zeiteffekte? Eine Analyse am Beispiel der Thesaurierungsbegünstigung für Personenunternehmen

Zusammenfassung  Der Beitrag diskutiert Tarif- und Zinseffekte anhand der begünstigten Besteuerung nicht entnommener Gewinne von Personengesellschaften, die 2008 in Deutschland eingeführt wurde. Bei Eigenfinanzierung und Betrachtung von Grenzsteuers?tzen zeigt der Beitrag, dass die Thesaurierungsbegünstigung stets nachteilig ist, wenn eine abgeltend besteuerte private Kapitalmarktanlage die Alternativanlage darstellt. Müssen Gewinne thesauriert werden, weil Mittel im Unternehmen ben?tigt werden, so entf?llt die private Alternativanlage und die Thesaurierungsbegünstigung kann bei hohen Zins- und Steuers?tzen vorteilhaft sein. Wird die Einkommensteuerprogression berücksichtigt, zeigt der Beitrag, dass bei schwankenden Gewinnen die Thesaurierungsbegünstigung oftmals vorteilhaft ist, auch gegenüber der Abgeltungsteuer. Bei fremdfinanzierten Investitionen kann die Inanspruchnahme der Thesaurierungsbegünstigung sehr vorteilhaft sein, da die geringere Steuerzahlung bei Gewinnanfall den Umfang des ben?tigten Fremdkapitals mindert. Insgesamt zeigt sich, dass sich Reformen von Steuertarifen wesentlich st?rker auf die Vorteilhaftigkeit von Investitionen auswirken als Zinseffekte.

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Tax reforms by tax rate effects or timing effects? An analysis based an the German tax privilege for retained earnings

Summary  This paper analyzes two typical effects of tax reforms, tax rate effects and timing effects. The example chosen for the analysis is the tax privilege for retained profits of partnerships and sole proprietorships, which was implemented in Germany in 2008. Taking equity-financing and top marginal tax rates into account, the so-called tax privilege turns out to be a disadvantage under most assumptions. If the alternative investment is private capital income taxed at a flat-rate tax, the tax privilege will always be disadvantageous. If profits have to be retained and business income is the alternative investment, then the tax privilege will be advantageous in case of high income tax rates and interest rates. Analyzing progressive tax rates instead of top marginal tax rates reveals favorable results in case of fluctuating profits if the tax privilege is claimed. The same is true if debtfinancing is taken into account. All in all, the paper shows that a reform of tax rates influences the attractiveness of investments much more compared to timing effects.

     

Planners' Perspectives on Obstacles to Sustainable Urban Development: Implications for Transformative Planning Strategies

A major problem confronting planning is the gap between transformative proposals and enduring urban development trends. The paper interprets interviews with 62 planners involved in a sustainable urban development strategy in a large region focussed on Toronto, Canada. Surveyed planners were asked about the obstacles they encounter when attempting to modify prevailing urban development. Mentioned obstacles are consistent with expectations arising from three major perspectives on inertia: institutionalism, political economy and path dependence. Interviews also highlight the role of planners' practical knowledge in identifying and interpreting obstacles, and the existence of a consensus among respondents over sustainable urban development.     

控股股东代理成本、纳税筹划方案抉择及其市场价值:基于J有限公司的案例研究

纳税筹划是实务界与学术界共同关心的领域,现有研究大量讨论了公司纳税筹划行为的决定因素及其经济后果,但仍存在巨大争议。一方面,纳税筹划节约了现金流,提升股东价值;另一方面,代理问题使企业的纳税筹划方案更可能有利于控股股东或管理层,而非上市公司利益最大化,从而可能降低企业价值,最终纳税筹划方案的经济后果取决于上述两方面的共同作用。本文基于某上市公司(J有限公司)收购大股东土地案例,分析了代理成本影响公司税务决策的路径及其经济后果。本文发现,控股股东构造了较为复杂的股权转移交易方式,为上市公司和控股股东节约了大量税务成本。但由于代理成本的存在,在多种纳税筹划方案中,控股股东并未选择对上市公司最为有利的方案,而选择了能够取得现金最多,控股股东利益最大化的方案。进一步的研究发现,市场非常关注该企业的纳税筹划行为,与本文搜集的对照样本相比,尽管J公司的控股股东未选择最优的方案,但投资者仍给予了该纳税筹划行为以积极反应,提升了企业价值。本文为研究代理成本影响公司税务决策的机理提供了重要参考。     

Alterations in IGF-I affect elderly: role of physical activity

The growth hormone–insulin-like growth factor I (IGF-I) axis is an important physiological regulator muscle for development. Although there is evidence that aging muscle retains the ability to synthesize IGF-I, there is also evidence that aging may be associated with attenuation of the ability of exercise to induce an isoform of IGF-I that promotes satellite cell proliferation. However, it is clear that overexpression of IGF-I in the muscle can protect against age-related sarcopenia. Strength training appears to be the intervention of choice for the prevention and treatment of sarcopenia. IGF-I has been implicated in the loss of the muscle with age, and IGF-I expression levels change as a consequence of strength training in older adults. However, it seems that advancing age, rather than declining serum levels of IGF-I, appears to be a major determinant of life-time changes in body composition in women and men. We concluded that resistive exercise is a significant determinant of muscle mass and function. Elevated levels of IGF-I have been found in physically active compared to sedentary individuals. Recent work suggests that IGF-I as a mediator plays an important role in muscle hypertrophy and angiogenesis, both of which characterize the anabolic adaptation of muscles to exercise.     

我国人口素质与经济增长关系实证分析

本文在对人口素质的概念进行讨论及其构成进行分析的基础上．阐述了国内关于人口素质与经济增长关系的研究现状,而且使用离散系数法测度我国的人口素质水平,并将其作为一个变量引入生产函数,对我国人口素质与经济增长间的关系进行了实证研究,从定量角度说明了人口素质对社会经济发展的意义。     

基层民主自治进程中乡村计划生育政策落实的困境及出路——基于基层治理中“不出事逻辑”的分析视角

本文对基层民主自治进程中乡村计划生育政策落实的困境及出路进行了探讨。基层民主自治是我国的一项基本政治制度,实行基层民主自治是发展中国特色社会主义民主政治的重要内容。但是在乡村推行基层民主自治的过程中,乡村计划生育政策的落实陷入一些困境,这些困境集中表现为计生政策与村民生育愿望、与村委会选举、与社会保障体系、与利益导向机制及与其它相关部门和政策的冲突与矛盾。鉴于此,本文相对应地提出了加强宣传教育、完善村民自治、健全社会保障体系、健全舆论导向机制以及加强政策的同向性与协调度等对策建议,以期推动计划生育政策在乡村进一步落实。