全文获取类型
收费全文 | 639篇 |
免费 | 26篇 |
专业分类
各国政治 | 16篇 |
工人农民 | 7篇 |
世界政治 | 35篇 |
外交国际关系 | 7篇 |
法律 | 220篇 |
中国共产党 | 20篇 |
中国政治 | 82篇 |
政治理论 | 56篇 |
综合类 | 222篇 |
出版年
2023年 | 3篇 |
2022年 | 5篇 |
2021年 | 3篇 |
2020年 | 17篇 |
2019年 | 7篇 |
2018年 | 13篇 |
2017年 | 10篇 |
2016年 | 8篇 |
2015年 | 6篇 |
2014年 | 23篇 |
2013年 | 57篇 |
2012年 | 41篇 |
2011年 | 32篇 |
2010年 | 50篇 |
2009年 | 30篇 |
2008年 | 66篇 |
2007年 | 58篇 |
2006年 | 43篇 |
2005年 | 46篇 |
2004年 | 56篇 |
2003年 | 45篇 |
2002年 | 17篇 |
2001年 | 12篇 |
2000年 | 11篇 |
1999年 | 1篇 |
1998年 | 1篇 |
1993年 | 1篇 |
1992年 | 1篇 |
1990年 | 1篇 |
1989年 | 1篇 |
排序方式: 共有665条查询结果,搜索用时 15 毫秒
511.
Local governments are under pressure to look for alternatives to property taxes as their main revenue source. One response has been to adopt local sales taxes. Prior studies offer little guidance on whether and how much local governments enhance their revenue capacity with local sales taxes. This article unveils the underlying mechanisms by exploring the capitalization of sales taxes into housing prices as a property tax base measure. The empirical analysis reveals a capitalization of local sales taxes into housing prices, indicating the reduction of property tax bases in higher sales tax areas from the long-term perspective. The findings suggest that a sales tax rate increase might not raise local revenue capacity as much as policymakers intend. 相似文献
512.
Whitney B. Afonso 《国际公共行政管理杂志》2017,40(10):896-905
ABSTRACTLocal governments in the United States are diversifying their revenue streams and becoming less reliant on the inelastic revenue from property taxes. This article examines both how this affects local governments’ revenue stability in economic downturns as well as their levels of expenditures in key functions: capital and social services. Using data from North Carolina counties from both before the Great Recession and after, this article examines reliance on local sales taxes and stability of revenue. The findings suggest that dependence on local sales taxes do increase volatility and reduce expenditures on social services, all else being equal. 相似文献
513.
Lang Yang 《Local Government Studies》2017,43(6):946-965
This paper investigates the relationship between tax and expenditure limits (TELs) and local government deficit financing decisions following the recent recession. Cities under the resource constraints are hypothesised to practise conservatism in financial management decisions and thus less likely to deficit finance during difficult times. Using data from 2005 to 2012 Comprehensive Annual Financial Reports of the 50 largest US cities, this paper finds that cities subject to a binding TEL are more likely to control expenditure growth from pre-crisis years to years following the recession; these cities are also less likely to increase deficit financing following the recession, as indicated by a relative increase in their net assets. Although continuous deficit erodes fiscal sustainability and is an undesirable management practice, deficit financing during recessions may be needed for smoothing expenditure and sustaining service provision. The management conservatism associated with the fiscal rules may contribute to the cyclicality of local spending. 相似文献
514.
Well-intended tax policy often produces unintended consequences. In this article, we look at one such tax policy, specialised surtaxes in the State of Florida. Surtaxes are frequently adopted to provide financial assistance to poverty-based local programmes and services. Despite the intended benefits, we show that the contributors of the tax have been able to capitalise the cost into the residential property market, ultimately placing the burden of the surtax upon the population its revenue intends to help. 相似文献
515.
Adjusting policy implementation frameworks for non‐pluralist conditions: A case study of Ukraine's single tax for small business
下载免费PDF全文
![点击此处可从《公共行政管理与发展》网站下载免费的PDF全文](/ch/ext_images/free.gif)
Ruth Fischer‐Smith 《公共行政管理与发展》2018,38(1):26-38
Traditional frameworks for assessing policy implementation have been developed almost exclusively in the context of market‐based, pluralist democracies. This research explores policy processes in more diverse contexts, testing the applicability of existing implementation measurement models in the socio‐political context of a post‐Soviet country. Fieldwork conducted in Ukraine examines the factors affecting implementation of the Simplified Single Tax policy and considers the impact of formal and informal institutions on policy processes and small business conditions. Results include an expanded model for assessing policy implementation in non‐pluralist conditions, an original contribution to the fields of policy, small business, and development studies. The research further contributes to the literature concerning policy transfer, policy advocacy, and tax reform in developing nations. For theoreticians, this research may inform design considerations when conducting policy research outside of a pluralist democracy. For practitioners, it may inform efforts to mitigate implementation obstacles in diverse socio‐political contexts. 相似文献
516.
近年来,环境税收法治的结晶集中体现为环境费改税与环境税立法。要评估环境税收法治在生态文明建设中的表现,庇古税原理是重要标尺之一。由此观之,由于未能严格秉持庇古税原理进行设计,立法者在生态文明建设和政治文明建设任务"竞合"且时间紧迫的情况下,选择了一条成本最小的"平移路径",导致环境税成了迷你版环境税,环境税立法也未能与整个税制的"生态化"统筹起来。对此,应全面、正确理解庇古税理论,统筹环境税法与整个税法制度"生态化"两路并进,不仅从征税范围、税率结构、税收优惠、税权配置等方面完善《环境保护税法》,而且同步优化相关税制,以环境税收法治并行路径来积极推进生态文明建设。 相似文献
517.
AbstractThis article examines the relationship between institutional differences embedded in local governance structures and government performance in the specific context of property assessment. In order to provide deeper insight into why certain governance structures perform better than others, we focus on the impact of nested levels of institutions—constitutional-level and substantive-level rules of governance—beyond the conventional perspective of the form of government. Based on panel data of cities and towns in New York State between 1993 and 2010, our analysis indicates that, among other institutional arrangements, municipalities employing the council–manager form with appointed assessors are most likely to achieve higher levels of assessment quality (uniformity) of the residential property. This indicates that having politically independent (more career-oriented), low-powered appointed governance structures rather than politically risk-averse (more voter-oriented), high-powered elected counterparts are more likely to be effective at reducing risk in tax equity issues, thus providing better financial performance. 相似文献
518.
¿Cómo recaudar más sin gastar mejor? Sobre las dificultades de incrementar la carga fiscal en México
《Revista mexicana de ciencias políticas y sociales》2014,59(220):147-189
This article explores how tax revenue can be increased in Mexico, especially through more collection in higher-income sectors. An overview of the Mexican government's capacity to collect taxes is offered before analyzing the reasons why tax revenue has not increased in over more than two decades. A sketch of strategies that the recent Peña Nieto administration could have followed in order to increase tax revenue in a progressive fashion is also provided. One of the article's main arguments is that without more efficient public spending, it will be difficult to collect more taxes permanently, especially in such an open economy, with institutions that are as weak as those in Mexico. Furthermore, in a democracy, there is little public acceptance for more taxes, no matter how progressive they may be, unless the government can provide certainty about more efficient public spending. For these reasons, unless the quality and progressiveness of public spending and tax collection advances, it is even undesirable that the government increase its tax revenue. 相似文献
519.
为了贯彻西部大开发战略,缩小东西部差距,国家的税收政策应向西部倾斜,应以着力于支持发展基础设施建设,着力于支持生态环境保护和建设,着力于支持发展特色经济等为基本原则。对设在西部地区国家鼓励类的内资企业和外商投资企业,都应给予企业所得税的减免。 相似文献
520.
关于研究开发费税前扣除税收优惠政策的解读 总被引:1,自引:0,他引:1
赵芳 《山西青年管理干部学院学报》2009,22(4):70-71
研究开发费税前扣除税收优惠政策,在促进民族自主创新能力形成的过程中发挥着重要的激励作用。企业应从提高对政策的重视程度、建立健全研究开发投入管理体系、规范会计核算体系和加强技术部门与财务部门的沟通四个方面入手,很好地落实此税收优惠政策。 相似文献