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 31 毫秒
61.
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. 相似文献
62.
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。 相似文献
63.
Denis Beninger Olivier Bargain Miriam Beblo Richard Blundell Raquel Carrasco Maria-Concetta Chiuri François Laisney Valérie Lechene Ernesto Longobardi Nicolas Moreau Michal Myck Javier Ruiz-Castillo Frederic Vermeulen 《Review of Economics of the Household》2006,4(2):159-180
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.
相似文献
Denis BeningerEmail: |
64.
Olivier Bargain 《Journal of population economics》2008,21(2):339-371
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.
相似文献
65.
《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。 相似文献
66.
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。 相似文献
67.
Most people pay their taxes most of the time, even if the expected disutility from enforcement is too low to deter tax evasion. One potential reason is tax morale and, more specifically, rule following. In a lab experiment, we show that the willingness to pay taxes just because participants are told they are supposed to pay is indeed pronounced. Yet compliance is reduced if participants learn that income is heterogeneous. The effect is driven by participants with the lowest income. The reduction obtains irrespective of the tax regime. If the tax is proportional to income, or progressive, participants become more skeptical about the willingness of participants with high income to comply. 相似文献
68.
中小企业是促进我国经济社会平稳健康发展的重要有生力量,但当前中小企业大多面临成本高、用工难、融资难问题,为此要进一步完善促进中小企业发展的税收等政策环境,积极鼓励帮助企业合理合法地用好国家的各项优惠扶持政策,从而更好地促进中小企业发展,发挥中小企业在促进我国经济转型中的重要作用。 相似文献
69.
税收伦理是现代伦理学研究的一块尚待开垦的处女地,其研究的紧迫性、必要性和重要性生不必赘言。它既是税收治理面临税收法定主义、税收相对主义、税收技术主义现实挑战的催生,也是伦理学和税收学学科发展的必然要求。税收伦理是指征纳行为事实如何的规律以及应该如何的规范,其当代使命在于寻找和发现优良的税收治理道德规范,为税收治理奠定坚实的道德基础;其基本问题在于探求税收活动中征纳行为事实如何的客观规律,社会制定税收道德的终极目的,进而制定优良的税收治理道德原则和规范。税收伦理的道德原则和规范是:税收公正、税收平等和人道,而诚信是税收治理最重要的道德规则。 相似文献
70.
This paper adds to the economic-psychological research on tax compliance by experimentally testing a simple auditing rule that induces strategic uncertainty among taxpayers. Under this rule, termed the bounded rule, taxpayers are informed of the maximum number of audits by a tax authority, so that the audit probability depends on the joint decisions among the taxpayers. We compare the bounded rule to the widely studied flat-rate rule, where taxpayers are informed that they will be audited with a constant probability. The experimental evidence shows that, as theoretically predicted, the bounded rule induces the same level of compliance as the flat-rate rule when strategic uncertainty is low, and a higher level of compliance when strategic uncertainty is high. The bounded rule also induces distinctive tax evasion dynamics compared to the flat-rate rule. The results suggest that increasing the level of strategic uncertainty among taxpayers could be an effective device to deter tax evasion. 相似文献