全文获取类型
收费全文 | 331篇 |
免费 | 28篇 |
国内免费 | 2篇 |
专业分类
管理学 | 33篇 |
民族学 | 4篇 |
人口学 | 14篇 |
丛书文集 | 45篇 |
理论方法论 | 27篇 |
综合类 | 111篇 |
社会学 | 74篇 |
统计学 | 53篇 |
出版年
2023年 | 3篇 |
2022年 | 7篇 |
2021年 | 12篇 |
2020年 | 11篇 |
2019年 | 9篇 |
2018年 | 11篇 |
2017年 | 10篇 |
2016年 | 10篇 |
2015年 | 9篇 |
2014年 | 48篇 |
2013年 | 28篇 |
2012年 | 33篇 |
2011年 | 38篇 |
2010年 | 22篇 |
2009年 | 12篇 |
2008年 | 18篇 |
2007年 | 15篇 |
2006年 | 17篇 |
2005年 | 9篇 |
2004年 | 6篇 |
2003年 | 9篇 |
2002年 | 7篇 |
2001年 | 5篇 |
2000年 | 6篇 |
1998年 | 1篇 |
1997年 | 2篇 |
1994年 | 2篇 |
1991年 | 1篇 |
排序方式: 共有361条查询结果,搜索用时 15 毫秒
31.
陶其高 《浙江师范大学学报(社会科学版)》2001,(5)
目前关于税收负担最小化手段的理解多种多样 ,对税收筹划及相关概念的使用很不规范 ,容易误导纳税人的行为和国家的税收征管。本文从法理上将税收负担最小化手段划分为偷逃骗税和税收筹划 ,又将税收筹划划分为避税、节税和税负转嫁 相似文献
32.
汉唐间农业税制在中国农业税制史上的地位是非常显著的,不仅因其具有较长时段之实行,而且在于对同时期的日本农业税制及此后的中国农业税制产生了重大影响,但其嬗变却是社会战乱作用和推动的结果。在籍人口大量减耗迫使政府把课税方式人丁化,田地大规模荒芜促使其建立均田制,谷帛极其短缺致使其征收实物。 相似文献
33.
蒋平 《福建农林大学学报(哲学社会科学版)》2006,(4)
以在自然界中筛选到的一株产纤维素酶的丝状真菌尖镰孢菌F.oxysporumL19为材料,定时测定尖镰孢菌在10种碳源中的纤维素酶活力,发现酶的合成受培养基中碳源种类的调节控制。结构相对完整的纤维类物质(微晶纤维素、TYPE50、CMC、醋酸纤维素)诱导活性较高,二糖(乳糖、麦芽糖、蔗糖)和单糖(葡萄糖和D-木糖)几乎没有诱导作用,麸皮汁液体培养液表现出了较高的诱导活力。菌丝在麸皮汁培养液上的生长状况的研究表明,菌丝的生长情况与酶的产生存在不同步性。这为下一步酶的纯化和分子生物学的研究中选择不同生长期的培养也提供了依据。 相似文献
34.
李品芳 《同济大学学报(社会科学版)》2003,14(3):119-124
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。 相似文献
35.
In this article, we analyze the indexation of federal taxes, using an approach based on cost-of-living measurement. We use our Tax and Price Index methodology and data base to study an indexed system historically, comparing indexation with the Consumer Price Index (CPI) to actual tax policy, a tax system with constant parameters, and an “exact” indexing scheme. We reach three main conclusions: (a) The sequence of tax reductions implemented between 1967 and 1985 have fallen short of mimicking indexation, (b) wealthier households would have benefited relatively more than lower-income households from indexation, and (c) CPI indexation would not have completely eliminated bracket creep. 相似文献
36.
Shlomo Yitzhaki 《商业与经济统计学杂志》2013,31(4):478-486
This article consists of two parts. The first part shows that the ordinary least squares regression coefficient is a weighted average of slopes between adjacent sample points. When applied to a linear regression, with income as the independent variable, the regression coefficient depends heavily on the slopes of high-income groups. The weight of the highest income decile may well exceed that of the other nine deciles. This may be undesirable, especially if the regression is used for welfare analysis, because the marginal propensities to consume attributed to the commodities are determined by the high-income groups. The second part of the article proposes alternative estimators, the extended Gini estimators, that enable investigators to control the weighting scheme and to incorporate their social views into the weighting scheme of the estimators 相似文献
37.
《Journal of Policy Modeling》2022,44(1):147-162
Using an ARDL model for a panel of 15 OECD countries, this work analyses the impact that FDI, both jointly and by sector, has on CO2 emissions. The findings reveal that these countries are yielding to the pressure on the trade sector. Unexpectedly, gross fixed capital formation shrink pollution, excluding in the mining sector. With findings supporting the Pollution Haven Hypothesis, policymakers must pay attention to FDI inflows, ensuring that FDI place high importance on the transfer of green technologies to improve the efficiency. These goals could be achieved through an increase in the stringency of environmental laws within the host countries, especially the ones related to FDI. 相似文献
38.
《Journal of Policy Modeling》2022,44(2):298-318
This paper offers an assessment of tax administration performance and provides evidence of the relationship between fiscal decentralization (and tax structure) and the technical efficiency of tax collection. The initial stage of the investigation consists of a data envelopment analysis (DEA) to obtain technical efficiency estimates for a sample of 28 OECD countries over the period 2004–2017. In a second stage, we explore how technical efficiency is affected by fiscal decentralization and tax structure variables. The results show how the degree of fiscal decentralization has a positive and significant impact on the technical efficiency of tax collection. They also reveal a relevant role of tax structure choices and the ratio of indirect to direct taxes, which can significantly affect tax collection efficiency. Finally, we extract some policy implications. 相似文献
39.
Martin Feldstein 《Journal of Policy Modeling》2018,40(3):503-508
40.