全文获取类型
收费全文 | 222篇 |
免费 | 13篇 |
国内免费 | 1篇 |
专业分类
管理学 | 13篇 |
民族学 | 1篇 |
人口学 | 4篇 |
丛书文集 | 30篇 |
理论方法论 | 18篇 |
综合类 | 85篇 |
社会学 | 60篇 |
统计学 | 25篇 |
出版年
2023年 | 2篇 |
2022年 | 2篇 |
2021年 | 8篇 |
2020年 | 7篇 |
2019年 | 7篇 |
2018年 | 6篇 |
2017年 | 4篇 |
2016年 | 5篇 |
2015年 | 5篇 |
2014年 | 32篇 |
2013年 | 16篇 |
2012年 | 16篇 |
2011年 | 22篇 |
2010年 | 11篇 |
2009年 | 10篇 |
2008年 | 17篇 |
2007年 | 11篇 |
2006年 | 14篇 |
2005年 | 9篇 |
2004年 | 5篇 |
2003年 | 9篇 |
2002年 | 7篇 |
2001年 | 4篇 |
2000年 | 6篇 |
1994年 | 1篇 |
排序方式: 共有236条查询结果,搜索用时 383 毫秒
181.
Tax policy transition plays a very important part in global governance, not only for the public operation or social equity,
but also for the labor market which is firmly related with social welfare. On the other hand, unemployment has become a serious
problem in 2008. Our research focused on the influence of different tax policies on the adjustment of unemployment, and the
transition between direct and indirect taxation. This paper starts with conceptual discussion of the theoretical mathematical
model and empirical analysis, and finally policy suggestion. Our conclusion varies due to the initial tax policy, but briefly
we suggest that direct tax is more beneficial in the job market than indirect tax.
相似文献
182.
美国联邦税收体系是以所得税和社会保障税(也称为工薪税)为主体,相对中性的不具备调控收入分配功能的流转税是我国税收的主体,我国现行税制难以履行财税的分配职能。我国的经济发展水平较低,居民往往对于收入Y的效用评价过高,对于闲暇Lo-L的效用评价偏低,因此征收所得税影响劳动供给的收入效应强于替代效应,征收所得税减缓劳动供给的效应不明显。目前,在就业矛盾日益突出,很多居民工作压力过大的情况下,国家的税收政策应该有意识地倡导和鼓励居民多消费一些闲暇。 相似文献
183.
中央税收作为分税制的一个重要组成部分,在分级财政体制和整体经济运行效率上具有重要的影响。文章运用动态空间面板模型,对中央各税种的经济增长效应及地区差异进行了实证检验。结论表明,中央总税收、总企业所得税、个人所得税、增值税和营业税对经济增长都具有促进作用,而中央外资所得税、消费税和出口退税对经济增长则有抑制作用。从地区差异看,各税种都在落后地区更有效率,并有利于地区经济收敛,这意味着中央政策制定中存在效率与公平的权衡。 相似文献
184.
我国制造业金融化是当下备受关注的热点问题,如何遏制制造业企业“脱实向虚”是防范化解重大金融风险、推动经济高质量发展的关键所在。本文借助2009年增值税转型改革准自然实验捕捉实体税负的外生变化,基于A股上市公司数据实证考察了实体税负与制造业金融化之间的因果关系。研究发现,增值税转型改革引发的实体税负下降显著降低了制造业企业的金融化水平;改革对于重资产企业和融资约束较小的企业影响较大,对于轻资产企业和融资约束较大的企业影响则相对不明显。激励机制检验表明,增值税转型改革相对提高了制造业企业实体资产收益率,并引导企业加大了固定资产投资和研发创新投入。本文将为政府部门制定和实施去金融化的相关税收政策提供有益参考。 相似文献
185.
We consider whether Benford’s Law can be used to improve target selection prior to the start of on-site tax audits, thus increasing
effectiveness and efficiency of fiscal enforcement. Laboratory experiments are conducted to obtain manipulated data and compare
these to data which are known to be unmanipulated. We find that Benford’s Law can be used as a tool for audit selection, but
that auditors must be cautious to ensure that Benford’s Law can be expected to apply to unmanipulated data of the prospective
audit target. We also find that subjects cannot adapt sufficiently to Benford’s Law during tax fraud activity.
相似文献
Christoph WatrinEmail: |
186.
Shareholders can decide if their corporation issues risky or risk-free debt. We identify tax systems in which the choice between
risky and risk-free debt is not distorted by taxes. These credit default neutral tax systems make it possible to make capital
structure decisions and firm valuations neglecting credit default risk, even after taxes. Thus credit default neutrality is
a characteristic of a tax system that helps to reduce planning costs. Moreover, credit default neutrality is a necessary condition
for financial neutrality of taxation. We find one class of credit default neutral taxes that preserves and another class that
modifies the expected tax distribution between creditors and debtor firm. Finally, we show the influence of personal taxation
on credit default neutrality.
相似文献
Jochen HundsdoerferEmail: |
187.
An alternative minimum tax (AMT) that guarantees a minimum tax payment even in case of losses is often regarded desirable.
We analyze the influence of a wealth tax designed as AMT on marginal investment decisions and provide an analytical approach
and numerical analyses identifying distortive effects. We present a wealth tax AMT paradox under loss offset restrictions.
Modelling enterprises of different structure, industry, size and legal status we show that companies in the financial services
sector are more frequently subjected to this AMT than capital intensive industries. This result runs counter to well-known
effects of a common wealth tax. We resume that whenever income is taxed correctly, AMT is dispensable.
相似文献
Ralf MaiterthEmail: |
188.
189.
社会公平与社会发展是人类永恒的话题,却又是不同的价值诉求.社会发展会造成新的社会不公平.如果说从氏族公社社会飞跃到奴隶社会,使大部分原本是自由的氏族公社成员沦为奴隶的话;那末从封建社会跃进到资本主义社会,则是使原来自由的小私有者沦为现代雇佣奴隶.马克思主义社会主义是对资本主义社会不公平的否定,当代社会主义运动是为推翻资本主义制度,实现社会公平的群众革命运动.俄国十月革命的胜利,建立了苏联社会主义国家,实现了所有制、生产关系的变革,解决了沙皇俄国社会的不公平问题.苏联国家建立后,把发展问题放在首位,推行赶超先进资本主义国家的发展战略.20世纪60年代以后,又把赶超发展战略演化为和美国在全球范围内争霸,开展和美国以核军备竞赛为中心的军备竞赛.苏联在实现国家的高速度发展方面取得了显著成就,但是由于以牺牲农民利益为高速度发展的资金源泉,从而造成了新的社会不公平.毛泽东领导中国革命胜利后,在全国范围内完成了生产资料所有制的社会主义改造,阶段性地实现了社会公平,并为新的大发展奠定了基础.在毛泽东时代,中国基本上沿袭苏联的发展模式,产生了与苏联相似的新的社会不公平.毛泽东想通过实行平均主义的办法来解决中国社会出现的新的不公平问题,结果给中国社会发展带来灾难性的后果.中共十一届三中全会以后,中国走上改革开放,建设中国特色社会主义的道路,寻求社会发展与社会公平的契合.三十多年来,中国成为举世瞩目的"东方巨龙".世界社会主义运动的历史表明,社会主义革命不会、也不能一劳永逸地实现社会公平.社会主义的生命力在于,执政的共产党能否主动地、不断地契合社会发展与社会公平,推进社会的和谐发展. 相似文献
190.
Why do some people comply with their obligation to pay taxes while others do not? Scholars of tax behavior, particularly economists and political scientists, have relied on models of state coercion and state reciprocity to answer this question. Neither state coercion nor state reciprocity, however, sufficiently account for individuals who voluntarily comply with their tax obligations to the state. We offer a third explanation, derived from the new sociology of morality and moral psychology, suggesting that two types of moral attitudes (moral imperatives and moral alignment) affect tax compliance. Using a factorial survey experiment of income tax evasion and a survey questionnaire administered to a nationally representative random sample of U.S. adults, we provide a systematic test of the three different models of tax compliance. The results yield strong support for moral attitudes (both moral imperatives and moral alignment) and state coercion, but little support for state reciprocity. We review the implications of our findings in the discussion and conclusion. 相似文献