SCM协议中财税措施地区专向性特别规定初探——兼评美国对华反补贴调查的相关案例及我国的对策

SCM协议地区专向性标准条款中的财税措施特别规定具有经济合理性,并符合WTO的政治考虑。该特别规定认定“有资格”的地方各级政府所采取的“确定或者改变”在其辖区内“普遍适用”税率的补贴措施不具有SCM协议意义上的专向性。我国应充分利用该特别规定提供的政策空间,深化税制改革,协调地方政府地区补贴与SCM协议之间的关系。     

Benchmarking Tax Compliance Efficiency Among South African Retail Firms Using Stochastic Frontier Approach

Random selection of taxpayers for audit mostly nets tax compliant taxpayers. There is hence a need to adopt other methods that are efficient and and effective in performing their specific and general deterrence roles. This article uses profit efficiency benchmarking to analyze selected retail firms tax compliance risk in South Africa over the 2005–2006 period. It seeks to identify firms that should be audited because of their suspected tax compliance risk, using a stochastic frontier analysis. The profit efficiency estimates of 24 retail stores are used to rank them in terms of their performance. They are also tracked over time. Approximately, 50 percent of the firms performed better than the average profit efficiency of 0.39. The top 10 firms are significantly performing better. However, the bottom 50 percent of the retail firms performed poorly and could be targeted for tax audit.     

陕西西部大开发税收政策执行评价及调整方向

在上一轮西部大开发政策的支持下,陕西经济社会发展取得了巨大成就。新一轮西部大开发的税收优惠政策虽已明确,但对于陕西来说,这些政策还应着重在支持陕西发展优势,支持陕西经济发展薄弱环节的税收优惠政策上,以及在宏观层面支持陕西经济社会发展的税收政策等方面予以完善。     

税务和解对行政和解的扩张——以案件范围为中心

《税务行政复议规则》第八十六条和《行政复议实施条例》第四十条均是对和解的案件范围的表述.通过从这两个有关和解范围的条文对比,不难看出税务和解较行政和解有扩张之趋势,税务和解作为税务行政机关纠纷解决的内部机制,其扩张必然会对司法审查和纳税人权利保护产生相当大地冲击,对其必须加以限制.     

论关税优先权的清偿顺位

我国法律中关税优先权的定性模糊,由此导致实践操作中存在诸多困难。分析表明,关税优先权应当区分为物权性优先权与债权性优先权。在纳税人欠缴关税所涉及的特定物上,关税优先权为物权性优先权,关税应当优先于抵押权和质权而受偿;对于特定物之外的其他财产,关税优先权为债权性优先权,关税应劣后于抵押权和质权而受偿。至于医疗费用、丧葬费用、工资等,基于生存权、人道主义等特殊考虑,可以依据法律之例外在清偿关税前受偿。     

The Economic Impact of the Louvre

The economic importance of cultural activities for economic development is frequently emphasized. This is the case for the Louvre, often considered as the world's leading museum: more than eight and half million visitors, exceptional collections, and unrivaled location at the heart of Paris. Considering the “average option,” it can be said that its impact is very favorable: a gross value of €938 million, a net tax gain of €39 million, and between 12,738 and 18,090 jobs created. But another important lesson may be drawn: the Louvre does not fully benefit yet from its intellectual property rights, due to a management that has been very shy in the past, but that can be very promising for the future.     

Comment on Dennis P. Culhane et al.’s “Public shelter admission rates in Philadelphia and New York City: The implications of turnover for sheltered population counts”

Low-Income Housing Tax Credit (LIHTC) developments serve renter households with incomes between 30% and 60% of Area Median Family Income. Ideally, the program places units into neighborhoods where there is a shortage of units serving this cohort. LIHTC units are allocated to developers by state agencies through their Qualified Allocation Plans which should direct units to areas of need. Using a national database, this research examines where LIHTC developments were placed in service to determine whether these developments enter tracts experiencing shortages.

The LIHTC program is not directing units to those census tracts where there is a latent demand for units in this rent range. Rather, it is placing units into tracts that have surpluses. Equally, the program is not placing units in tracts with little or no affordable housing. This suggests that the program is not breaking down the income separation that exists in the nation's housing markets.     

The low income housing tax credit and racial segregation

This paper addresses a critical but almost unexamined aspect of the Low Income Housing Tax Credit (LIHTC) program – whether its use (and in particular, the siting of developments in high-poverty/high-minority neighborhoods), is associated with increased racial segregation in the metropolitan area. Using data from the Department of Housing and Urban Development (HUD) and the Census, supplemented with data on the racial composition of LIHTC tenants in three states, we examine three potential channels through which the LIHTC could affect segregation: where LIHTC units are built relative to where other low income households live, who lives in these tax credit developments, and changes in neighborhood racial composition in neighborhoods that receive tax credit projects. The evidence on each of these channels suggests that LIHTC projects do not contribute to increased segregation, even those in high poverty neighborhoods. We find that increases in the use of tax credits are associated with declines in racial segregation at the metropolitan level.     

Costly,Regressive, and Ineffective: How Sensitive Is Public Support for the Mortgage Interest Deduction in the United States?

ABSTRACT

Although the mortgage interest deduction enjoys broad public support, critics argue that the policy disproportionately benefits wealthy households, fails to expand homeownership opportunities to households on the margins, and costs the federal government an extraordinary amount of money in foregone tax revenue. Drawing on data collected through an online experiment, this analysis tests the sensitivity of public support to these critiques. The findings reveal that support for the mortgage interest deduction declines when respondents are presented with information about the cost, effectiveness, or distribution of benefits associated with the deduction. Support among renters is more sensitive to framing effects than that among homeowners. Republicans are less sensitive to framing effects than Democrats when the deduction is framed as distributing benefits unequally, but more sensitive to these effects when the issue is framed as costly. However, all groups register their lowest level of support when told that the mortgage interest deduction is not an effective tool for expanding ownership opportunities.