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A self-employed taxpayer experimental study on trust,power,and tax compliance in eleven countries

Financial Innovation 2022年第1期8卷 2588-2610页

作者： Larissa m.Batrancea Anca Nichita Ruggero De Agostini Fabricio Batista Narcizo Denis Forte Samuel de Paiva Neves mamede Ana maria Roux-Cesar Bozhidar Nedev LeošVitek józsef Pántya Aidin Salamzadeh Eleanya K.Nduka janusz Kudła mateusz Kopyt Luis Pacheco Isabel maldonado Nsubili Isaga Serkan Benk Tamer Budak Department of Business Babeş-Bolyai University7 Horea Street400174 Cluj-NapocaRomania Faculty of Economics “1 Decembrie 1918”University of Alba Iulia15-17 Unirii Street510009 Alba IuliaRomania Department of Psychol-ogy University of YorkHeslingtonYork YO105DDUK BPP Education Group Department of PsychologySchool of BusinessBPP University137 Stamford StreetLondon SE19NNUK Department of Computer Science IT University of CopenhagenRued Langgards Vej 72300 CopenhagenDenmark Office of CTO GN Audio As(Jabra)Lautrupbjerg 72750 BallerupDenmark Business management Graduate Program Strategic Finance DepartmentMackenzie Pres-byterian University163 Rua Maria AntôniaSão Paulo 01302-907Brazil Center for Applied Social Sciences Mackenzie Presbyterian University930 Rua da ConsolaçãoSão Paulo 01302-907Brazil Department of Finance and Accounting Faculty of Economics and Business AdministrationSofia University“St.Kliment Ohridski”125 Tsarigradsko Shose Blvd.Block 31113 SofiaBulgaria Department of Public Finance Faculty of Finance and AccountingPrague University of Economics and BusinessWinston Churchill Sq.13067 Prague 3Czech Republic Department of Social Psychology Institute of PsychologyELTE Eötvös Loránd UniversityEgyetem tér 1-3Budapest 1053Hungary Faculty of manage-ment University of TehranJalal-Ale-Ahmad StreetNasr BridgeTehran ***Iran Department of Economics University of NigeriaNsukkaEnugu StateNigeria Faculty of Economic Sciences University of Warsaw44/50 Długa Street00-241 WarsawPoland Department of Economics and management/REmIT Portucalense UniversityRua Dr.António Bernardino de Almeida541-6194200-072 PortoPortugal School of Business Mzumbe UniversityMzumbeP.O.Box 6MorogoroTanzania Department of Public Finance Faculty of Economics and Administrative StudiesInonu University44280 BattalgaziMalatyaTurkey Department of Public Finance Faculty of EconomicsAdministrative and Social SciencesAlanya Alaaddin Keykubat University07400 AlanyaAntalyaTurkey

The slippery slope framework explains tax compliance along two main dimensions,trust in authorities and power of authorities,which influence taxpayers’compliance *** frequentist and Bayesian analyses,we investigated the framework’s assumptions on a sample of 2786 self-employed taxpayers from eleven post-communist and non-post-communist countries doing business in five economic *** using scenarios that experimentally manipulated trust and power,our results confirmed the framework’s assumptions regarding the attitudes of the self-employed taxpayers;trust and power fostered intended tax compliance and diminished tax evasion,trust boosted voluntary tax compliance,whereas power increased enforced tax ***,self-employed taxpayers from post-communist countries reported higher intended tax compliance and lower tax evasion than those from non-post-communist *** results offer tax authorities insights into how trust and power may contribute to obtaining and maintaining high tax compliance levels amid global economic challenges,downturns,and increasing tax compliance costs.

关键词： Self-employed taxpayers Slippery slope framework Voluntary tax compliance Enforced tax compliance tax evasion

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基于特征价格模型的住宅需求价格弹性分析——深圳住宅市场实证研究

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城市发展研究 2011年第2期18卷 62-67页

作者：陈勇 john m.Clapp Dogan Tirtiroglu 中国城市科学研究会秘书处康涅狄格大学商学院阿德雷德大学商学院

基于特征价格模型(hedonic model)分析住宅价格包络函数曲线形态,边际价格增长速度随着特定特征值递增从呈现下降趋势转为呈上升趋势,即均衡价格曲线从凹向特征值轴转为凸向特征值轴。通过对深圳经济特区内外的两个住宅交易子样本进行he... 详细信息

基于特征价格模型(hedonic model)分析住宅价格包络函数曲线形态,边际价格增长速度随着特定特征值递增从呈现下降趋势转为呈上升趋势,即均衡价格曲线从凹向特征值轴转为凸向特征值轴。通过对深圳经济特区内外的两个住宅交易子样本进行hedonic分析,结果表明,均衡价格的增长速度随着特征变量面积的变化呈现由凹变凸的趋势,表明在收入或投资影响下市场存在对面积较大的住宅的偏好。这一结果意味着可从面积上将住宅分为"住所"和"投资"两个组成部分,分界点即为住宅均衡价格曲线由凹变凸的拐点。凸曲线形态表明购买者愿意支付更高边际价格以获得较大的住宅,同时,均衡价格存在吸收外部负面影响的空间,即曲线凸度可在一定程度上承受外部因素如物业税(或房产税)对住宅价格可能产生的负面影响,并使价格曲线达到新的均衡。

关键词：特征价格模型住宅需求弹性

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基于所得税的设备赁购问题在线策略与竞争分析

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系统管理学报 2017年第5期26卷 842-849,856页

作者：余昇刘静中南财经政法大学工商管理学院武汉430074

由于所得税在企业租赁和购买设备时影响成本的方式不同导致实际设备使用费发生变化,因此,需要在市场环境下考虑所得税对企业设备赁购行为决策的影响。将所得税概念引入经典在线租赁问题,提出了基于所得税的在线设备赁购问题。给出了该... 详细信息

由于所得税在企业租赁和购买设备时影响成本的方式不同导致实际设备使用费发生变化,因此,需要在市场环境下考虑所得税对企业设备赁购行为决策的影响。将所得税概念引入经典在线租赁问题,提出了基于所得税的在线设备赁购问题。给出了该问题的离线最优解,设计了在线赁购策略RBS和租赁策略RS并进行竞争分析得到策略竞争比和问题下界。当设备寿命期内一直租赁费用与设备购置费用比值小于与所得税税率相关的函数值时,证明了策略RS是最优在线策略。最后,通过算例,结合实际中一般居民企业、小型微利企业和高新技术企业等3种不同类型企业缴纳的不同所得税税率,证实了所得税税率高低会影响企业的在线设备赁购决策和技术更新行为。

关键词：在线理论竞争比设备租赁所得税

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Does higher tax rate affect tobacco usage?Unravelling the nexus between tobacco regulatory control and public health concern

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Global Health journal 2023年第4期7卷 212-221页

作者： mominur Rahman Bishawjit Chandra Deb jahid Hasan mahabubul Alam Tahmina Begum H.m.miraz mahmud mohammad Shamimul Islam muhammad Shajib Rahman major in Accounting&Information Systems Research WingBangldesh Institute of Governance and Management Dhaka 1207Bangladesh Department of Accounting&Information Systems Comilla UniversityCumilla 3506Bangladesh Department of management Studies Comilla UniversityCumilla 3506Bangladesh Department of Accounting Bhasha Soinik Ajit Guha CollegeComilla 3500Bangladesh Bangladesh Center for Communication Programs Dhaka 1216Bangladesh

Objectives:Bangladesh stands as a prominent global consumer of tobacco,with alarming consequences on public *** Global Adult Tobacco Survey reported that tobacco consumption claimed over 126000 lives in 2018,contributing to 13.5%of all deaths in the *** study aims to explore the effectiveness of higher tax rates and tobacco use regulation as control mechanisms in mitigating tobacco consumption and health care cost burden,with a particular emphasis on its implications for public ***:This study is based on the annual time series data over the period *** study employs the ordinary least square method to analyze the quantitative confirming the stationarity of data at *** research uses different models to investigate individual effects and combined effects on both tobacco consumption and tobacco health care cost ***:The study finds a negative relationship between tobacco tax rate and tobacco *** specifically,the higher tax rate of tobacco(low(β=-0.3495),medium(β=-0.2319),high(β=-0.9033),premium(β=-0.7322),filtered(β=-0.2114),and non-filtered(β=-0.3452)categories)is significant to reduce tobacco use at 1%level of *** study finds similar results when it applied tobacco retail price instead of tobacco tax rate as the independent ***,the study investigates the impact on health care cost through tobacco consumption,tobacco control law,growth rate,export-import,and tobacco *** results indicate that tobacco consumption,export-import,and tobacco production increases health care cost burden while tobacco use regulatory decreases *** reducing tobacco consumption,higher taxes and tobacco use regulation contribute to alleviating the burden on the healthcare system,promoting healthier lifestyles,and aligning with global health ***:Higher tax rate on tobacco products is necessary to increase the retail price so that tobacco users cannot consume ***

关键词： Tobacco tax taxation Tobaccouse Public health Tobacco control Health care cost

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Typical Water-land Utilization GIAHS in Low-lying Areas:The Xinghua Duotian Agrosystem Example in China

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journal of Resources and Ecology 2014年第4期5卷 320-327页

作者：白艳莹孙雪萍田密 Anthony m.FULLER 中国科学院地理科学与资源研究所北京100101 圭尔夫大学环境设计与乡村发展学院

Xinghua Duotian Agrosystem is a raised ifeld agriculture system with typical water-land utilization. It was identiifed as a Globally Important Agricultural Heritage Systems （GIAHS） site by FAO in April 2014. Based on a literature review and ifeld investigations, we analyzed the history and development, structure and characteristics, functions and values of the Xinghua Duotian Agrosystem in this research. The system has a long history, rich biodiversity, important ecosystem services, traditional adapted agricultural technologies and a folk culture. Altogether, these features form an attractive landscape created by its special water-land utilization. It also has great importance for the livelihood maintenance of the local people. However, the inheritance and conservation effort of Xinghua Duotian Agrosystem is facing great threats from modern agriculture, urbanization and labor loss. This paper wil provide insight into the Xinghua Duotian Agrosystem, and provide scientiifc support for the conservation and development of this special system. It will also provide a good example for similar areas in China and worldwide.

关键词： water-land utilization wetland agriculture raised ifeld GIAHS Xinghua Duotian Agrosystem

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Traditional Agroforestry Systems: One Type of Globally Important Agricultural Heritage Systems

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journal of Resources and Ecology 2014年第4期5卷 306-313页

作者：刘伟玮李文华刘某承 Anthony m.FULLER 中国科学院地理科学与资源研究所北京100101 中国科学院大学北京100049 圭尔夫大学环境设计与乡村发展学院

As one kind of land use practice, traditional agroforestry systems already have a long history of hundreds of years in practice and still play a significant role in the world today, especially in tropical and sub-tropical areas. In this era of globalization and food in security, more and more governments and non-governmental organizations are paying attention to traditional agroforestry systems because of their economic, ecological and socio-culture beneifts. These beneifts are also in accord with the characteristics of Globaly Important Agricultural Heritage Systems （GIAHS）. So far, four typical traditional agroforestry systems from five countries have been designated as GIAHS. These traditional agroforestry systems have rich agricultural and associated biodiversity, multiple ecosystem services and precious socio-culture values at a regional and global level. Although traditional agroforestry systems are confronted with many threats and challenges, such as population growth, migration, market impact, climate change and so on, as long as governments and non-governmental organizations, local communities and smallholders can cooperate with each other, traditional agroforestry systems will be effectively protected and wil remain in the future a sustainable global land use practice.

关键词： traditional agroforestry systems GIAHS agro-biological diversity ecosystem services socio-culture

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河北省文化产业发展的现状与对策

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河北大学学报（哲学社会科学版） 2014年第2期39卷 141-145页

作者：孟震李少龙河北大学附属医院河北保定071002 河北大学管理学院河北保定071002

文化产业的经济效益和社会效益已被发达国家与地区的经验所证实。我国在"十二五"规划中,也首次明确提出推动文化产业成为国民经济的支柱性产业。河北省作为中华文明重要发祥地之一,文化资源丰富、文化积淀深厚,具有发展文化产业的先天... 详细信息

文化产业的经济效益和社会效益已被发达国家与地区的经验所证实。我国在"十二五"规划中,也首次明确提出推动文化产业成为国民经济的支柱性产业。河北省作为中华文明重要发祥地之一,文化资源丰富、文化积淀深厚,具有发展文化产业的先天优势。近年来,河北省快速发展的经济也为文化产业的发展奠定了经济基础。但是,当前河北省文化产业发展状况并不理想,对经济增长的贡献也不明显。在此着重分析了河北省文化产业发展的现状及存在的问题,并从财政视角提出支持河北省文化产业发展的对策建议,以期实现河北省粗放型经济发展方式的转变,培育文化产业为河北省经济发展新的经济增长点。

关键词：文化产业财政补贴税收优惠

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Fungal diversity notes 709–839: taxonomic and phylogenetic contributions to fungal taxa with an emphasis on fungi on Rosaceae

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Fungal Diversity 2018年第2期89卷 1-236页

作者： Dhanushka N.Wanasinghe Chayanard Phukhamsakda Kevin D.Hyde Rajesh jeewon Hyang Burm Lee E.B.Gareth jones Saowaluck Tibpromma Danushka S.Tennakoon Asha j.Dissanayake Subashini C.jayasiri Yusufjon Gafforov Erio Camporesi Timur SBulgakov Anusha HEkanayake Rekhani Hansika Perera milan CSamarakoon Ishani DGoonasekara Ausana mapook Wen-jing Li Indunil CSenanayake junfu Li Chada Norphanphoun mingkwan Doilom Ali H Bahkali jianchu Xu Peter Emortimer Leif Tibell Sanja Tibell Samantha C.Karunarathna Key Laboratory for Plant Diversity and Biogeography of East Asia Kunming Institute of BotanyChinese Academy of ScienceKunming 650201YunnanPeople’s Republic of China Center of Excellence in Fungal Research Mae Fah Luang UniversityChiang Rai 57100Thailand World Agroforestry Centre East and Central AsiaKunming 650201YunnanPeople’s Republic of China mushroom Research Foundation 128 M.3 Ban Pa Deng T.Pa PaeA.Mae TaengChiang Mai 50150Thailand Department of Health Sciences Faculty of ScienceUniversity of MauritiusReduitMauritius Environmental microbiology Lab Division of Food TechnologyBiotechnology&AgrochemistryCollege of Agriculture and Life SciencesChonnam National UniversityYongbong-Dong 300Buk-GuGwangju 61186Korea Nantgaredig 33 B St.Edwards Road Southsea HantsHampshire PO53DHUK Institute of Plant and Environment Protection Beijing Academy of Agriculture and Forestry SciencesBeijing 100097People’s Republic of China Laboratory of mycology Institute of BotanyAcademy of Sciences of the Republic of Uzbekistan32 Durmon Yuli StreetTashkentUzbekistan 100125 A.m.B.Gruppo Micologico Forlivese"Antonio Cicognani"Via Roma 18Forlı`Italy A.m.B Circolo Micologico"Giovanni Carini"C.P.314 BresciaItaly Societa`per gli Studi Naturalistici della Romagna C.P.144 BagnacavalloRAItaly Russian Research Institute of Floriculture and Subtropical Crops 2/28 Yana Fabritsiusa StreetSochiKrasnodar RegionRussia 354002 Department of Biology Faculty of ScienceChiang Mai UniversityChiang Mai 50200Thailand Engineering Research Center of Southwest BioPharmaceutical Resources Ministry of EducationGuizhou UniversityGuiyang 550025GuizhouPeople’s Republic of China Department of Botany and microbiology College of ScienceKing Saud UniversityP.O.Box:2455Riyadh 1145Saudi Arabia Department of Plant medicine National Chiayi University300 Syuefu RoadChiayi City 60004Taiwan Department of Ecology University of KasselHeinrich-PlettStrasse4034132 KasselGermany Department of Organismal Biology Uppsala Univer

This paper is the seventh in the Fungal Diversity Notes series,where 131 taxa accommodated in 28 families are mainly described from Rosa(Rosaceae)and a few other *** fungal taxa are described in the present study,including 17 new genera,93 new species,four combinations,a sexual record for a species and new host records for 16 ***,Cycasicola,Dactylidina,Embarria,Hawksworthiana,Italica,melanocucurbitaria,melanodiplodia,monoseptella,Uzbekistanica,Neoconiothyrium,Neopaucispora,Pararoussoella,Paraxylaria,marjia,Sporormurispora and Xenomassariosphaeria are introduced as new ascomycete *** also introduce the new species Absidia jindoensis,Alternaria doliconidium,***,Angustimassarina rosarum,Astragalicola vasilyevae,Backusella locustae,Bartalinia rosicola,Bhatiellae rosae,Broomella rosae,Castanediella camelliae,Coelodictyosporium rosarum,Comoclathris rosae,***,Comoclathris rosigena,Coniochaeta baysunika,***,Cycasicola goaensis,Dactylidina shoemakeri,Dematiopleospora donetzica,***,***,Diaporthe rosae,***,Endoconidioma rosaehissaricae,Epicoccum rosae,Hawksworthiana clematidicola,***,Italica achilleae,Keissleriella phragmiticola,***,***,***,Lophiostoma rosae,marjia tianschanica,***,melanocucurbitaria uzbekistanica,melanodiplodia tianschanica,monoseptella rosae,mucor fluvius,muriformistrickeria rosae,murilentithecium rosae,Neoascochyta rosicola,Neoconiothyrium rosae,Neopaucispora rosaecae,Neosetophoma rosarum,***,***,Neostagonospora artemisiae,Ophiobolus artemisiicola,Paraconiothyrium rosae,Paraphaeosphaeria rosae,***,Pararoussoella rosarum,Parathyridaria rosae,Paraxylaria rosacearum,Penicillium acidum,***,Phragmocamarosporium rosae,Pleospora rosae,***-caninae,Poaceicola agrostina,***,***,Populocrescentia ammophilae,***,Pseudocamarosporium pteleae,***-minoris,Pseudocercospora rosae,Pseudopithomyces rosae,Pseudost

关键词： Ascomycota Dothideomycetes Eurotiomycetes Italy Lecanoromycetes mucoromycetes Phylogeny Rosa Rosaceae Russia Sordariomycetes taxonomy UK Uzbekistan

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俄远东行政和税收制度:投资者与国家间的互动

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西伯利亚研究 2022年第1期49卷 5-15页

作者： [俄]М.Е.克里维列维奇杨欣玥(译) 俄罗斯科学院远东分院经济研究所吉林大学东北亚研究院

在促进远东经济社会发展的国家政策框架下,俄符拉迪沃斯托克自由港和超前发展区的行政与税收制度已成为协调国家与投资者利益的关键机制。但目前仍有相当一部分项目尚未实施,且国家预算的效益一直低于计划水平。以项目财务初步建模为基... 详细信息

在促进远东经济社会发展的国家政策框架下,俄符拉迪沃斯托克自由港和超前发展区的行政与税收制度已成为协调国家与投资者利益的关键机制。但目前仍有相当一部分项目尚未实施,且国家预算的效益一直低于计划水平。以项目财务初步建模为基础,建构协调投资者与国家利益的模型,从博弈论角度探讨投资者与国家间的互动。在影响各方战略规划目标达成概率的新信息大量涌入的条件下,采用基于贝叶斯定理的离散建模方法;同时,运用基于布莱克—斯科尔斯模型的实物期权定价方法评估国家实施项目的经济效益。尽管需要对符拉迪沃斯托克自由港或超前发展区潜在入驻企业的每个项目进行单独测算,但所提出的模型仍可以得出若干适用于改善投资者与国家间互动关系的一般性结论。建议依据项目预期效益调节对基础设施的支持力度。以项目预期收益为标准,政府针对入驻企业制定差异化支持方案,将改变潜在投资者的风险和优势平衡,为俄太平洋沿岸地区吸引大量外国直接投资。作为证明自己有理由获得国家支持的工具,所提出的方法对潜在入驻企业大有裨益,有助于避免“虚构”的项目与“真正”的项目争夺土地或电力资源。原文发表于俄罗斯《空间经济》杂志2021年第2期;,经作者同意在《西伯利亚研究》以中文刊发。

关键词：俄罗斯远东超前发展区符拉迪沃斯托克自由港税收

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社会政策和经济进步

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社会工作与管理 2021年第6期21卷 70-77页

作者： [英]蒂特马斯马小婷(译) 刘继同(译) 英国伦敦政治经济学院社会政策系英国伦敦兰州大学第一医院医务处甘肃兰州730000 北京大学公共卫生学院北京100191

该文①是英国和世界社会政策创始人与现代社会福利理论奠基人蒂特马斯的经典文献之一。在欧洲“福利国家”处于鼎盛和美国自由主义经济学家鼓吹福利私营化,尤其是在社会高度工业化、物质财富日益丰富、国家与社会变得日益富裕的背景下,... 详细信息

该文①是英国和世界社会政策创始人与现代社会福利理论奠基人蒂特马斯的经典文献之一。在欧洲“福利国家”处于鼎盛和美国自由主义经济学家鼓吹福利私营化,尤其是在社会高度工业化、物质财富日益丰富、国家与社会变得日益富裕的背景下,作者从社会政策与经济发展的视角,聚焦政府在现代社会福利中的地位、功能、角色与作用议题,运用英国和美国社会发展的历史经验教训,围绕社会变迁带来的社会成本和诸多社会问题,如收入和财富不平等、耻辱污名、贫困、不自由、冲突暴力、负所得税和社会成本量化测量,深刻分析和彻底批判自由主义有关竞争性私人市场的若干假设,尤其是经济学中长期盛行的“乐观性的自动化模型”,总结和指出英美社会现存若干严重的思想认识误区,充分论证了“现代社会经济发展水平越高,越需要社会政策与福利国家制度,而且社会政策与福利国家制度发挥作用越大”的客观发展规律与基本方向,明确阐述经济政策与社会政策、经济增长与社会增长之间的互动关系,首次提出社会政策目标和社会发展方向是“由贫穷转变为不平等,由特定项目转变为整合社会权利,由经济增长转变为社会增长”的战略转型,历史意义深远。

关键词：蒂特马斯福利哲学社会福利制度社会政策经济增长社会增长福利现代化

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