Not in My Backyard: CCS Sites and Public Perception of CCS

Carbon capture and storage (CCS) is a technology that counteracts climate change by capturing atmospheric emissions of CO₂ from human activities, storing them in geological formations underground. However, CCS also involves major risks and side effects, and faces strong public opposition. The whereabouts of 408 potential CCS sites in Germany were released in 2011. Using detailed survey data on the public perception of CCS, this study quantifies how living close to a potential storage site affects the acceptance of CCS. It also analyzes the influence of other regional characteristics on the acceptance of CCS. The study finds that respondents who live close to a potential CCS site have significantly lower acceptance rates than those who do not. Living in a coal‐mining region also markedly decreases acceptance.     

Urban density and the metabolic reach of metropolitan areas: A panel analysis of per capita transportation emissions at the county-level

We engage a tension in the urban environment literature that positions cities as both drivers of environmental destruction and loci of environmental protection. We argue that the traditional binary view of cities as either harmful or beneficial is too simplistic; we advance a more nuanced understanding of cities to study their internal and external metabolic effects in terms of carbon emissions from on-road transportation at the county-level across the continental United States between 2002 and 2007. First, utilizing satellite imagery from the National Land Cover Database, we create a novel measure of population density by quantifying the number of people per square mile of impervious surface area. Second, we develop a measure of metropolitan adjacency from the rural classifications datasets published by the USDA. In spatial regression models, we find that while higher density reduces emissions, counties that are geographically isolated from metropolitan areas actually have lower per capita emissions, all else equal. We elaborate on the conceptual, methodological, and practical implications of our study in the conclusion.     

Citizenship and power in an agent-based model of tax compliance with public expenditure

In this paper we present a model of tax compliance with heterogeneous agents who maximize their individual utility based on income and the conjectured level of per capita public expenditure. We formally include psychological drivers in this model. These drivers affect individual behavior, such as risk aversion, together with appreciation of public expenditure, expectations about peers’ compliance and a natural inclination to comply, all of which we summarize in a quality termed “citizenship”. The enforcement system, based on random inspections, is standard and only partially known to agents.The agent-based model is simulated under a variety of settings, representing different “societies”. We use the artificial data produced by the model to estimate the effects of taxpayers’ traits on personal tax behavior and to build a compliance societal slippery slope. At the individual level, we find a positive dependence of compliance on all variables, with the significant exception of the tax rate, which has a negative impact. As far as societies are concerned, we show how aggregate tax compliance depends on composite indices of citizenship and power, and we find that the former is more important than the latter.     

Behavioral dynamics of tax evasion – A survey

Since the 1950s (Schmölders, 1959) it is well known that behavioral aspects have an influence on tax evasion or tax compliance. In particular, interactions among the various entities involved in the taxation process (e.g. taxpayers, law makers, tax practitioners, tax authorities, etc.), and the dynamics that these interactions may generate, seem to play an important role for the actual level of tax compliance. However, the mainstream neoclassical approach to tax evasion (Allingham & Sandmo, 1972) cannot account for such interactions and dynamics. Therefore, during the last two decades new approaches (e.g. lab experiments, agent-based modeling, etc.) have been developed with a view to model how behavioral dynamics may foster or prevent tax evasion. In addition, empirical evidence has been generated that supports a role for such interaction dynamics. In this contribution we survey the main developments in this research area and provide some suggestions for further research.     

论文化产业可持续发展的立法保障——以天津市文化产业发展为例

当前我国文化产业相关法律制度的缺失已成为制约文化产业可持续发展的瓶颈。以天津市为例,由于目前文化产业发展面临基本法律缺位,市场准入机制不合理,投融资渠道单一化,税收机制不完善,知识产权保护不健全等诸多法律问题,因此国家层面出台《文化产业促进法》、地方立法先行制定《文化产业促进条例》,以立法形式放宽文化产业发展中市场准入条件,拓宽文化产业发展中的投融资渠道、完善文化产业税收法律体系以及健全文化产业知识产权保护制度乃为当下文化产业发展亟待解决的法律问题。     

Evaluating the Move to a Linear Tax System in Germany and Other European Countries

This paper proposes a comparison of the results of tax policy analysis obtained on the basis of unitary and collective representations of the household. We first generate labour supplies consistent with the collective rationality, by use of a model calibrated on microdata as described in Vermeulen et al. [Collective Models of Household Labor Supply with Nonconvex Budget Sets and Nonparticipation: A Calibration Approach (2006)]. A unitary model is then estimated on these collective data and unitary and collective responses to a tax reform are compared. We focus on the introduction of linear taxation in Germany. The exercise is replicated for other European countries and other topical reforms. Distortions due to the use of a unitary model turn out to be important in predicting labour supply adjustments, in the design of tax revenue neutral reforms, and in predicting a reform’s welfare implications.

Normative evaluation of tax policies: from households to individuals

We simulate a hypothetical family tax credit on a sample of French couples, using jointly a collective model of labor supply and a tax-benefit calculator. Work behaviors represent here a general concept of “effort,” and hence, individual productivities cannot be assimilated with wage rates. They are retrieved by inversion of the optimal household program under simple assumptions on household preferences and bargaining rules. The calibrated model is used to predict incentive effects of the reform and distributive impacts on individuals and households. The desirability of the reform depends on which of these two welfare units is used for normative evaluation.      

亦集乃路税务管理初探

《黑城出土文书》（汉文卷）中有地税、抽分羊马、酒醋课和商税等方面的文献，为研究元代亦集乃路的税务管理提供了可靠的史料，文献反映出亦集乃路的税务是按照一定的规则进行管理。这种管理是同当时的社会条件相适应的。     

中国居民最终需求的碳排放测算

 居民最终需求已成为我国碳排放量增长的重要原因。为了测算我国居民因最终需求而直接和间接排放的碳,本文以1992-2007年价值型投入产出表为基础,结合能源消费实物量数据,编制出混合单位的能源投入产出表,从而得到居民碳间接排放量占居民碳排总量70%以上且呈上升趋势的结论。在能源投入产出表的基础上,通过结构分解模型,对居民最终需求及相关经济活动引致的碳间接排放量进行分解分析,结果表明：居民最终需求总量、城乡消费比例及居民消费结构三个因素的变化是促进碳间接排放量增加的因素,以能源消耗系数下降为特征的生产技术进步是促使CO2间接排放量减少的主要因素。     

中、韩企业投资税收扶持制度的比较

企业投资左右着一个国家经济的成长。现在,韩国企业的国内投资明显减少已成为迫在眉睫的问题。本文将以影响企业(设备)投资的各种因素中的税收和税收扶持制度为中心进行研究。本文认为,虽然税收和税收扶持制度不是企业在决定投资地点时的重要因素,但分析在日趋白热化的东北亚地区的竞争中,韩国和中国的税收和税收扶持制度在投资时所起的作用却也不无意义。