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Interregional Value-Added Tax in the Era of E-Commerce: Tax Policy Design Based on Big Data from Online Retailing

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Journal of Social Computing 2024年第1期5卷 46-57页

作者： Yu Chen Luwei Xiang Hu Yang School of Public finance and Taxation Central University of Finance and EconomicsBeijing 100008China School of Management and economics The Chinese University of Hong KongShenzhen 518172China School of Information Central University of Finance and EconomicsBeijing 100008China

The value-added tax(VAT)in China is levied and allocated based on the origin *** the background of the increasing substitution of online retail for traditional offline retail,this mechanism will exacerbate the disparity of regional tax revenue,and intensify tax competition among local ***,reconsidering the allocation mechanism of value-added tax in China can be an important policy decision,and it is influenced by various economic and social ***,we utilize large-scale retail transaction data from an e-commerce platform to measure regional disparities in retail and consumption among different regions and then reveals present tax policy results in revenue imbalance in different ***,we establish a model based on game theory to illustrate how the origin principle leads to fierce tax competition among ***,by establishing and solving tax allocation models between local governments and the central government,this study simulates and calculates the degree of revenue imbalance under different scenarios and attempts to propose policy *** results indicate that implementing the destination principle will reduce regional tax ***,adjusting the allocation ratio between the central government and local governments based on city levels is advantageous for further reducing regional tax revenue disparities.

关键词： value-added tax e-commerce destination principle origin principle

Can whole steps of grain production be outsourced? Empirical analysis based on the three provinces of Jiangsu,Jilin,and Sichuan in China

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Journal of Integrative Agriculture 2024年第1期23卷 336-347页

作者： Jiacheng Liu Shengzhi Mao Qiufen Zheng Zhigang Xu School of finance and Taxation Nanjing University of Finance and EconomicsJiangsu 210023China School of economics Southwestern University of Finance and EconomicsSichuan 611130China School of economics and Management Nanjing Agricultural UniversityJiangsu 210095China

Certain outsourcing services for agricultural management in China,such as pest control in grain production,have experienced prolonged sluggishness,contrasting with the relatively high level of outsourcing services observed in harvesting,land preparation,and *** study examines the feasibility of implementing whole-step outsourcing in grain production by conducting a case study of rice and maize production in Jiangsu,Jilin,and Sichuan provinces in *** provision of outsourcing services hinges on two essential conditions:technological advancements fostering specialized production and economies of scale,coupled with a market size sufficient to realize the aforementioned potential economies of *** results showed that outsourcing pest control or harvesting services had varying economies of *** outsourcing services in pest control were less common than in harvesting services,and their marginal growth space of the economies of scale with technological change was also *** by the operational characteristics of pest control itself,the market scale of its professional services is ***,achieving the whole-step outsourcing of grain production necessitates not only technological innovation but also effective policy interventions to overcome the constraints of market *** interventions include(1)optimizing crop layouts between planning regions and reducing land fragmentation and(2)supplying timely and effective inter-regional agricultural information for service providers aided by information technology.

关键词： outsourcing services economy of scale technical conditions market scale

Optimal Reinsurance Strategy Based on the Lundberg Exponent

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Journal of Systems Science & Complexity 2024年

作者： WANG Yeshunying MENG Hui LIAO Pu School of Insurance Central University of Finance and Economics Beijing 100081 China China Institute for Actuarial Science Central University of Finance and Economics

In this paper, the authors investigate the optimal per-claim reinsurance problem under the continuous-time framework to minimize the insurer’s ruin probability based on the Lundberg exponent. Considering reinsurance participants’ diversified risk preferences, the authors assume that the reinsurance premium is calculated by a combined premium principle, including the expected value premium principle and upper moment premium principle. Then, the authors derive the insurer’s optimal reinsurance strategy satisfying the principle of indemnity and the incentive compatibility condition in an infinite reinsurance space based on the point-wise optimization approach. Besides, the proposed work emphasizes the optimality and admissibility of the combination of the excess of loss reinsurance and its dual form when a piecewise reinsurance premium principle is considered. As a special case, the optimal reinsurance strategy under the expected value premium principle reduces to the classic ***, the numerical analyses are provided to illustrate the effects of the main parameters on the maximal Lundberg exponent and the optimal reinsurance strategy.

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Global Spillovers of China's Monetary Policy

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China & World Economy 2024年第3期32卷 1-30页

作者： Wenni Lei Dongzhou Mei Mi Zhang School of economics Minzu University of ChinaChina School of International Trade and economics Central University of Finance and EconomicsChina

Spillovers from China's monetary policy have become increasingly obvious with China's growing importance in the global economy and its close economic and trade ties with the *** study establishes a proxy structure vector autoregression model to investigate the magnitude and transmission channel of spillovers from China to global and regional economies,taking advantage of high-frequency changes in asset prices in the financial markets to identify monetary policy *** analysis reveals that China's monetary policy can affect the global economy by influencing international trade and commodity prices but there is no evidence of China's monetary policy affecting global financial *** in China's monetary policy can cause a decline in world output whereas expansion in monetary policy can support global trade and *** study also finds that the response of emerging Asian economies to China's monetary policy shock was nearly twice that of developed economies,while the transmission path did not *** results of this study are consistent with the stylized fact that China's monetary policy plays an important role in the global trade and commodity cycle,although it does not drive the global financial cycle.

关键词： China's monetary policy commodity prices external instruments global trade spillovers

Sliced Average Variance Estimation for Tensor Data

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Acta Mathematicae Applicatae Sinica 2024年第3期40卷 630-655页

作者： Chuan-quan LI Pei-wen XIAO Chao YING Xiao-hui LIU School of Statistics Jiangxi University of Finance and EconomicsNanchang 330013China Key Laboratory of Data Science in finance and economics Jiangxi University of Finance and EconomicsNanchang 330013China Biostatistics and Medical Informatics University of Wisconsin MadisonMadison 53726USA

Tensor data have been widely used in many fields,e.g.,modern biomedical imaging,chemometrics,and economics,but often suffer from some common issues as in high dimensional *** to find their low-dimensional latent structure has been of great interest for *** this end,we develop two efficient tensor sufficient dimension reduction methods based on the sliced average variance estimation(SAVE)to estimate the corresponding dimension reduction *** first one,entitled tensor sliced average variance estimation(TSAVE),works well when the response is discrete or takes finite values,but is not■consistent for continuous response;the second one,named bias-correction tensor sliced average variance estimation(CTSAVE),is a de-biased version of the TSAVE *** asymptotic properties of both methods are derived under mild *** and real data examples are also provided to show the superiority of the efficiency of the developed methods.

关键词： tensor data sliced average variance estimation sufficient dimension reduction central subspace

On the Pathwise Uniqueness of Solutions of One-dimensional Reflected Stochastic Differential Equations with Jumps

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Acta Mathematicae Applicatae Sinica 2024年第1期40卷 149-163页

作者： Hua Zhang School of Statistics and Data Science&Key Laboratory of Data Science in finance and economics Jiangxi University of Finance and EconomicsNanchang330013China

In this paper, we are concerned with the problem of the pathwise uniqueness of one-dimensional reflected stochastic differential equations with jumps under the assumption of non-Lipschitz continuous coefficients whose... 详细信息

关键词： reflected diffusion processes with jumps pathwise uniqueness local time Meyer It?'s formula

Industrial Carbon Emission Distribution and Regional Joint Emission Reduction:A Case Study of Cities in the Pearl River Basin,China

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Chinese Geographical Science 2024年第2期34卷 210-229页

作者： JIANG Hongtao YIN Jian ZHANG Bin WEI Danqi LUO Xinyuan DING Yi XIA Ruici Center for Western China Modernization Guizhou University of Finance and EconomicsGuiyang 550025China College of Big Data Application and Economic Guizhou University of Finance and EconomicsGuiyang 550025China Key Laboratory of Green Fintech Guizhou University of Finance and EconomicsGuiyang 550025China

China’s low-carbon development path will make significant contributions to achieving global sustainable development *** to the diverse natural and economic conditions across different regions in China,there exists an imbalance in the distribution of car-bon ***,regional cooperation serves as an effective means to attain low-carbon *** study examined the pattern of carbon emissions and proposed a potential joint emission reduction strategy by utilizing the industrial carbon emission intens-ity(ICEI)as a crucial *** utilized social network analysis and Local Indicators of Spatial Association(LISA)space-time trans-ition matrix to investigate the spatiotemporal connections and discrepancies of ICEI in the cities of the Pearl River Basin(PRB),China from 2010 to *** primary drivers of the ICEI were determined through geographical detectors and multi-scale geographically weighted *** results were as follows:1)the overall ICEI in the Pearl River Basin is showing a downward trend,and there is a significant spatial imbalance.2)There are numerous network connections between cities regarding the ICEI,but the network structure is relatively fragile and unstable.3)Economically developed cities such as Guangzhou,Foshan,and Dongguan are in the center of the network while playing an intermediary role.4)Energy consumption,industrialization,per capita GDP,urbanization,science and techno-logy,and productivity are found to be the most influential variables in the spatial differentiation of ICEI,and their combination in-creased the explanatory power of the geographic variation of ***,through the analysis of differences and connections in urban carbon emissions under different economic levels and ICEI,the study suggests joint carbon reduction strategies,which are centered on carbon transfer,financial support,and technological assistance among cities.

关键词： industrial carbon emission intensity carbon emission social network analysis Location Indicators of Spatial Association(LISA) geographical detector multi-scale geographically weighted regression Pearl River Basin(PRB),China

Exploring the impacts of major events on the systemic risk of the international energy market

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Petroleum Science 2024年第2期21卷 1444-1457页

作者： Ming-Tao Zhao Su-Wan Lu Lian-Biao Cui School of Statistics and Applied Mathematics Anhui University of Finance and EconomicsBengbu233030AnhuiChina Anhui Province Key Laboratory of Philosophy and Social Science of Low-Carbon Development and Carbon finance Anhui University of Finance and EconomicsBengbu233030AnhuiChina

This study examines the systemic risk caused by major events in the international energy market(IEM)and proposes a management strategy to mitigate it. Using the tail-event driven network(TENET)method, this study constructed a tail-risk spillover network(TRSN) of IEM and simulated the dynamic spillover tail-risk process through the cascading failure mechanism. The study found that renewable energy markets contributed more to systemic risk during the Paris Agreement and the COVID-19pandemic, while fossil energy markets played a larger role during the Russia-Ukraine conflict. This study identifies systemically important markets(SM) and critical tail-risk spillover paths as potential sources of systemic risk. The research confirms that cutting off the IEM risk spillover path can greatly reduce systemic risk and the influence of SM. This study offers insights into the management of systemic risk in IEM and provides policy recommendations to reduce the impact of shock events.

关键词： International energy market Tail-risk spillover Cascading failure mechanism Systemic risk management

Decision and Coordination of an E-commerce Supply Chain Considering Returns and Network Externalities

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Journal of Systems Science and Systems Engineering 2024年第5期33卷 552-575页

作者： Liang Shen Fei Lin Yuyan Wang Luping Ding T.C.E.Cheng Dexia Wang School of Public finance and Taxation Shandong University of Finance and Economicsjinan 250014China bschool of Management Science and Engineering Shandong University of Finance and EconomicsJinan 250014China PolyU Business School The Hong Kong Polytechnic UniversityHung HomKowloonHong Kong 999077China

Considering the large number of returns in online sales and the network externalities of e-platforms,we develop a decentralized model and a centralized model to explore the impacts of returns and network externalities on e-commerce supply chain(ECSC)*** show that in the decentralized model,the service level,price,market demand,and ECSC members’profits increase with the network externality ***,the service level and price increase,while the market demand and ECSC members’profits decrease with the product return *** centralized model is the optimal operating mode when it is properly *** design the“commission and return cost-sharing”contract to optimize ECSC,in which the proportion of the e-platform’s sharing of the return handling cost is exactly equal to the proportion of the system profit after *** on the decentralized model,we develop two extended models in which we endogenize the impacts of the service level and return rate on the network externality *** comparisons between the extended and decentralized models,we show that high-quality service can improve ECSC’s profitability,while a high return rate hurts its economic performance.

关键词： E-commerce supply chain coordination mechanism network externalities return products