考虑零售商公平关切与广告努力水平的碳减排策略研究

随着环境质量的下降，企业和消费者的环保意识不断提高，越来越多的企业开始增加产品的碳减排投入并且通过低碳产品的广告宣传来吸引环保型消费者购买。假设碳减排制造商生产一类低碳产品/环保产品，本文研究由一个碳减排制造商、一个进行广告宣传的零售商和具有环保意识的消费者构成的一个二级供应链，通过构建零售商公平中性或公平关切时是否进行碳减排成本分担建立四个模型，分析消费者环保意识以及零售商分担的低碳成本比例和公平关切系数对供应链企业的影响。研究发现：①当消费者环保意识增加时，在构建的四个模型中，低碳产品的碳减排水平、广告努力水平、批发价格和零售价格均增加；②随着公平关切系数的增加，不论零售商是否承担碳减排成本，产品碳减排水平、广告努力水平、批发价格和零售价格逐渐降低；③在零售商承担一部分减排成本且不关注公平时，随着零售商承担的减排成本比例的增加，产品碳减排水平提高；当零售商关注公平且关注度较低时，随着零售商分担的低碳成本比例增加，产品碳减排水平减少；当零售商关注公平且关注度较高时，随着零售商分担的低碳成本比例增加，产品碳减排水平升高；④消费者环保意识的增加与零售商主动分担碳减排成本都会有利于环境质量的提高，然而零售商考虑公平关切不利于提高环境质量；如果零售商关注公平，分担碳减排成本是否有利于环境质量提高取决于零售商关注公平的程度。     

地方政府异质性与区域环境合作治理——基于中国式分权的演化博弈分析

传统经济学隐含的同质性假设无法解释中国不同地方政府在区域环境合作治理过程中表现出的矛盾行为，区域环境合作治理研究陷入困境。通过剖析中国式分权制度背景下地方政府异质性的传导机制，从收入和偏好两个异质性维度出发，建立地方政府有限理性的演化博弈模型，探讨地方政府关于环境合作策略选择的行为演化过程及其收敛趋势。研究结果表明，区域环境合作治理取决于地方政府的收入和偏好差异，以及对合作方的损失补偿或对不合作方施加监管与惩罚的力度。增加地方政府收入、加大对不合作者的监管有利于提高地方政府参与环境合作的概率；适度的偏好异质性有利于促进区域环境合作；而地区间收入异质性不利于促进区域环境合作；在两地方政府收入相当时，一方可以迅速模仿复制另一方的环境策略，表现为相邻地方政府的策略趋同。基于此，提出加强环境监督约束机制，合理设计现行政府激励机制，完善区域之间、中央与地方政府之间环境转移支付制度等对策建议，以期推动中国区域环境合作治理高效执行，促进经济绩效向环境绩效良性转换。     

论第三方治理合同无效情形下的环境侵权责任界定

第三方治理合同无效的可能情形均被《合同法》第52条所囊括，实践中以"违反法律、行政法规的强制性规定"情形最为常见。在前述合同无效情形下，由排污企业与治污企业中的一方单独、双方按份、双方连带承担环境侵权责任等迥异的司法裁判结果均有所呈现。第三方治理合同无效情形下的环境侵权责任界定，应先按"污染源的控制与排放"的"文义射程"甄别排污企业或者治污企业的"污染者"身份，并依法认定其"污染者"责任；对于不符合"污染者"身份的排污企业或者治污企业，若有证据证明其与"污染者"存在共同因果关系的分别侵权行为，则应承担按份责任；若有证据证明其与"污染者"存在共同侵权、共同危险、累积因果关系的分别侵权或者教唆、帮助侵权等行为，则应承担连带责任；若有证据证明其为有过错的"第三人"，则应与"污染者"承担不真正连带责任。排污企业和治污企业间的最终责任份额应根据其过错程度和原因力大小等因素确定，以期实现第三方治理合同无效情形下环境侵权责任界定的息争止纷。     

Mental accounting of income tax and value added tax among self-employed business owners

Mental accounting describes a series of cognitive operations that help organize financial activities and facilitate money management. Self-employed taxpayers who make use of a separate mental account for future income tax payments or collected value added tax (VAT) might find it easier to declare their taxes correctly than taxpayers who do not. This study used a questionnaire to investigate whether self-employed taxpayers (N = 350) use mental accounting to manage their income tax and VAT obligations, whether mental accounting relates to tax knowledge, business and personality characteristics, and to what extent mental accounting is related to intended tax behavior. Our results reveal that some taxpayers mentally segregate taxes from turnover (segregators) while others do not (integrators). We found small differences in mental accounting between income taxes and VAT. Moreover, confirmatory factor analyses suggested that tax knowledge and mental accounting are distinct constructs. Segregation of taxes was related to lower impulsivity and more positive attitudes toward taxation. Individuals who stated they segregate taxes due from turnover more often claimed to run financially prosperous businesses. Mental accounting was not related to intentions of evading taxes, but individuals with higher mental accounting scores reported more pronounced levels of tax planning. While our research design does not allow drawing causal inferences, these findings could suggest that increasing self-employed taxpayers’ ability to organize their financial activities might be a promising strategy to strengthen the competitiveness of their businesses.     

中国科技税收政策实践与改革

从科技税收政策方式、税收优惠环节、享受优惠主体和科技税收税种等四方面,系统分析了中国改革开放以来科技税收政策的实践。在此基础上,结合新税制改革的背景,提出完善中国科技税收体系的思考。     

环境振动数据的周期性检验

本文陈述了环境振动数据的特点及由此引起的周期性检验的困难，分析了不同带宽法中引起加速度谱图幅值差异的主要因素及其影响，提出了周期性检验切实可行的公式，并作出了评价．本文最后用实例说明了公式的具体应用．     

论企业的合理避税

合理避税是企业降低成本的重要手段,它的产生是市场经济发展的必然产物.文章就我国企业主要的成本费用避税法、筹资方案避税法和投资方案避税法做了简要的分析.     

Stable International Environmental Agreements with a Stock Pollutant,Uncertainty and Learning

In this paper I address the question of how uncertainty about damage costs and the possibility of resolving that uncertainty in the future affects the incentives for countries to join an international environmental agreement. I use a two-period model with a stock pollutant where the number of countries generating pollution can be arbitrarily large. The stability concept employed is such that size of the stable IEA can be anywhere between 2 and the grand coalition of all countries depending on parameter values. The dynamic structure allows two different membership rules for an IEA: fixed (countries commit at the outset to be members for both periods) or variable (countries decide each period whether to join). I show that with fixed membership learning results in at least as high membership and global welfare as no learning (unless both the expected value and variance of damage costs are high). With variable membership, learning leads to higher membership (in the second period) but lower global welfare than no learning. For most parameter values variable membership results in higher global welfare than fixed membership.     

The Environmental Justice Debate: A Commentary on Methodological Issues and Practical Concerns

Over the last decade, environmental sociology has produced a tremendous stream of research pertaining to environmental justice issues. In general, we now know that low income groups and communities of color are disproportionately exposed to toxic wastes. In this paper, I argue that future research requires a shift in methodological approach. Learning how groups come to be exposed to toxic wastes requires an understanding of the organizational processes that shape decisions regarding production practices and regulatory enforcement strategies. I conclude by making three claims: (1) Documenting that disempowered groups are exposed to toxic wastes more than other groups is important. Disentangling whether race or class matters more is more dubious. (2) If we want to make claims about process, we should study process and not outcomes. (3) Insofar as we have to study outcomes, we should be more aware of which outcomes we want to study and what types of inferences we are able to draw from outcomes.     

三峡地区的生态旅游开发与环境保护对策

三峡地区拥有得天独厚的发展生态旅游的优势条件和潜力,进行科学、合理的规划,奉行区域联盟、重点发展、发挥特色、精品名牌、国际化等战略,采取积极相应的生态旅游开发和生态环境保护对策,对于三峡地区的旅游可持续发展和环境、经济、社会的协调发展具有重要意义。