Will the Government Catch the Wind?

The government's Renewable Obligation system aims to supply 10 per cent of UK electricity from renewable sources by 2010. Although the headlines suggest that planning controversies hamper these objectives, by the summer of 2004 enough capacity had been given planning consent to supply 4 per cent of UK electricity from new renewable energy sources. Enough renewable capacity to supply 7 per cent of UK electricity from renewables will probably be operational by 2010. The bulk of this is coming from onshore wind power, especially based in Scotland, and also offshore wind power. The offshore schemes are more expensive and need additional support outside the Renewable Obligation. The Conservatives have promised to bring in planning curbs for onshore wind power. There is pressure for more nuclear power, but this is likely to be impossible to finance without a very large subsidy from the Department of Trade and Industry.     

个人所得税改革探讨

我国个人所得税起征点由800元提高到了1600元,这一改革措施没有从根本上解决个人所得税由于实行统一免征额所带来的实际上的不公平问题。除此之外,我国个人所得税还存在着税制不完善、税率结构不合理、征纳不充分等缺陷。我国可以从采用分类综合所得税制、提高边际税率、加强税收征管等措施入手,进一步深化个人所得税的改革。     

论建构城市规划听证制度的必要性

城市规划作为对城市未来空间发展的战略布局和政策,不仅影响城市未来的居住地貌,而且对居住于城市内的公民权益亦会产生重大影响。我国现行城市规划在行政机关单一决策主体的模式下,存在剥夺城市弱势群体利益、忽视可持续发展以及反复无常等诸多问题。要将城市规划纳入科学、理性的轨迹,公民对规划的参与必不可缺,城市规划应当建立吸纳民众参与的听证机制。     

关于供给学派减税理论的实践效果的评析及其启示

在二十世纪八十年代,美国在里根执政时期,实施了供给学派的减税理论,其政策效果当时争议较大。根据目前已经公布一些经济数据,本文对供给学派减税理论的实践效果进行了分析,并结合我国国情,提出了实施“中国式”的供给学派减税政策建议。     

敦煌归义军赋税制的特点

敦煌归义军政权实行据地出税的政策,其地税主要包括地子、官布、税草和税柴。由于归义军实行请田制度,不仅赋税的征收完全以土地为据,就是部分差科的征发,也以土地为据。赋税主要以乡为单位征收,具体则由“某头”负责。归义军政权的赋税制度既与中原王朝的制度有一致性,也有自己的创造和变通,但在发展趋势上却与中原王朝相一致,由此可以从一个侧面认识唐后期五代宋初经济制度的演变。     

农村税费改革中存在的一些问题及对策

“十六大”做出了“继续推进农村税费改革 ,减轻农民负担 ,保护农民利益”的决定 ,在这新的历史条件下 ,按照“三个代表”重要思想的要求 ,如何正确处理好国家、集体和农民的关系 ,从根本上解决农民负担过重的问题 ,促进农民增收和农村稳定 ,当前进行的农村税费改革 ,具有十分重要的现实意义。     

Tax compliance: An investigation using individual taxpayer compliance measurement program (TCMP) data

In this paper, we analyze the tax compliance behavior of U.S. taxpayers by using a 1979 data set that combines information from a random sample of individual tax returns, each of which has been thoroughly audited, IRS administrative records, and sociodemographic data from the Census. We find evidence that both audits and tax code provisions affect compliance. However, the effects are significant for only low-and high-income groups. Interestingly, work on the underground economy also suggests that it is these two groups that are least compliant. Our results for audits suggest that the ripple or general deterrent effect of audits may be substantially larger than the direct revenue yield of audits for high-income taxpayers. Our results for allowable subtractions from income imply that the 1986 Tax Reform Act changes that lowered allowable subtractions may have procompliance effects.     

我国数字城市建设的现状及发展对策

从广义和狭义两方面界定了“数字城市”的含义,提出了数字城市架构的参考模型,分析了数字城市建设的关键技术。从城市规划、建设和管理三个方面对数字城市的应用情况进行了阐述,分析了我国数字城市建设的现状,剖析了制约我国数字城市发展的宏观规划和指导、城市空间信息的获取和应用、数据标准体系等五个方面的因素,针对我国的国情和数字城市建设中存在的问题,从充分发挥政府的监督与管理职能、依靠市场运作、依靠试点城市全面推动等方面提出了相应的发展对策。     

负所得税：我国最低生活保障制度改革的方向

尽管经济学家对负所得税有种种反对意见,其在我国的具体实施也面临一些难题,但是在处理公平与效率、调动低收入者的积极性方面负所得税仍不失为一种较好的解决之道。我国政府应尽快实施负所得税政策来充实我国的最低生活保障制度。     

国际规则下的国际税收问题及对策

21世纪的竞争是有关规则的竞争。当前的国际规则和国际机制是以西方发达国家为主导的产物。目前国际税收领域还没有一套统一的国际规则和国际机制,在经济全球化的今天,我国作为最大的发展中国家,应积极创造条件,力争在国际规则的制定中发挥积极的作用。