北宋时期商税波动及其原因分析

北宋时期,商税呈现明显的周期波动特征,引起北宋商税周期波动的主要因素是战争和自然灾害。由此反映出的经济意义是:农业部门对北宋商品经济的发展贡献率高;政府作为最大的商品购买主体对北宋商品经济发展起着重要的支撑作用。     

战略环境评价的发展趋势及在中国实施的管理程序和技术路线研究

本文总结、概述了战略环境影响评价(SEA)在国际上的推广及应用情况,包括SEA的成型和具体化两个发展阶段、SEA的三种类型及选例、SEA的执行标准的讨论以及SEA在国外的发展趋势等。在此基础上,讨论了在中国开展战略环境评价所涉及的各个部门的职责,提出了在中国开展战略环境评价的管理程序和技术路线。     

SME law and policy analysis

Since the reform and opening-up, especially in the new century, China＇s SMEs are rapidly springing up; they have become an important force of pushing China＇s national economic and social development. The rapid development of SMEs is playing an increasingly important role in stimulating the economy, increasing the state tax revenue, promoting the employment, pushing technological innovation and improving the people＇s lives. It is full of meaning for Chinese Government to provide a sound law and policy environment for SMEs, including mediating and regulating the behavior of domestic SMEs, promoting and protecting the prosperity of SMEs, if we want to pursue the economic prosperity. This article will analyze the status of the development of China＇s SMEs, and research on the related policies and laws.     

论我国矿业税费制度的改革

目前我国矿业税费制度存在的主要问题是矿业税费负担过重、税制复杂、部分税种的设置不符合矿业的特点,严重阻碍了我国矿业的可持续发展。文章通过介绍国外与矿业有关的专门税费制度,分析了我国矿业税费制度与国外的差距,在此基础上提出了相应的完善措施。     

Stakeholder involvement in collaborative regulatory processes: Using automated coding to track attendance and actions

Regulation increasingly mandates collaborative approaches to increase stakeholder input and streamline approval processes. However, understanding how to maintain stakeholder involvement over the course of a long collaborative process is vital to optimize effectiveness. This paper observes more than 700 stakeholders involved in developing and implementing a dam operating license over 16 years. We use text mining and Bayesian hierarchical modeling to observe meeting attendance and recorded actions in meeting minutes. We find that involvement decreased after the initial planning phase, but steadily increased through license development and implementation. After the regulatory mandate to consult with external stakeholders dissolved, overall attendance declined while attendance stability increased, meaning that the non‐mandatory stage involved a smaller cadre of dedicated actors. This indicates that high‐performing mandated stakeholder involvement processes rely on a constrained group of conveners to sustain interaction and have less turnover than what might be expected given existing evidence from grassroots involvement; assumptions about group dynamics based on involvement in grassroots processes may lead to improper predictions about who will participate, and how, in processes where stakeholder involvement is mandated.     

Transfer Pricing in BEPS Project and China's Response

A major concern on base erosion and profit shifting (BEPS) is transfer pricing, which is discussed in BEPS Action Items 8–10 and 13. Actions 8–10 contain revised guidance, which ensures that transfer pricing rules secure outcomes that better align operational profits with the economic activities that generate them, as well as guidance on transactions involving cross-border commodity transactions and on low value-adding intra-group services. Action 13 contains a three-tiered standardized approach to transfer pricing documentation, including a minimum standard on country-by-country reports (CbCRs). However, the approach of Actions 8–10 still focuses on the restoration of the dysfunctional rules built on the arm’s length principle, which is rooted in the principle of separate independent entity. The threshold of Action 13 excludes many large multinational enterprises (MNEs) from the CbCR requirement and deprives developing countries access to the information of MNEs below the threshold. Chapter 6 of the Chinese Corporate Income Tax Law, under the title “Special Tax Adjustments,” provided the legal foundations of transfer pricing and transfer pricing documentation in China. To effectively implement the BEPS package in China and to comprehensively update the existing Circular 2, the State Taxation Administration (STA) released a Discussion Draft of a Circular on Implementation Measures for Special Tax Adjustments in September 2015, ranging from Action 3 (controlled foreign company rules), Action 8–10 (aligning transfer pricing outcomes with value creation) to Action 13 (transfer pricing documentation and country-by-country reporting) in details. Right now, a series of patches, such as the STA Bulletins 45, 42, 64, and 6, have been made to replace a substantial part of Circular 2.     

Neo-settler colonialism and the re-formation of territory: Privatization and nationalization in Israel

In this article we critically analyse the production of Israeli territory vis a vis the ongoing transformation of land and planning policies from ones based on pure nationalism to those purporting neo-liberal logic. Unlike the existing literature ? including the most recent critical body of knowledge on planning, resource management and public policy in Israel ? we contend that this transformation must be understood within the framework of settler colonialism. Our main argument is that the growing dominance of neo-liberal policies, expressed in the form of new public management, privatization of space, planning and territorial management, is bound up with Israel’s settler-colonial politics. Based on our detailed study of the dynamics of the privatization of space in Israel, we conceptualize the interplay between centralistic-national territorial management and new public management, free market-driven, privatization-prone, liberal planning and land policies as neo-settler colonialism. This concept focuses on the symbiotic relationships between these two vectors, with the latter providing a new mechanism of colonial control.     

全面二孩政策与中国劳动力供给

人口是构成劳动力的基础,生育政策调整下生育水平变动引发人口规模与结构变动,从而对劳 动力市场尤其是劳动力供给产生重要影响。本研究在对我国计划生育政策的调整和演变、劳动力供给的状况与 趋势进行分析的基础上,进一步从宏观视角探讨全面二孩政策与我国劳动力供给的关系。总体来看,全面二孩 政策对政策实施后前十五年女性劳动力的劳动参与率影响十分有限,而从长远来看,对我国未来的劳动力规模 有一定的补充。另外,产业结构升级和技术发展背景下我国未来劳动力需求主要是质量和结构而非规模。因此, 进一步减弱了生育政策调整对劳动力市场的影响后果。     

Sales Tax Competition among State–Local Governments: Evidence from the US Counties

This article estimates tax reaction function of local governments competing with other governments to provide the insight for tax policy decision makers. Employing a panel of county-level data in all the states from 1970 to 2006, this article analyzes sales tax competition between county governments. In addition to a static model, this article pays more attention to dynamics in tax reaction function estimated by general methods of moments containing lagged dependent variables in the reaction function. Focusing on county governments, this article finds evidence for strategic interaction, an interaction that has positive effects on the setting of tax rates in a county.     

Strategic drift in international non‐governmental development organizations—putting strategy in the background of organizational change

Although the use of strategic planning has become widespread in INGDOs they have often been accused of strategic drift—continuous change in their strategic directions with plans only loosely coupled to their activities. However, the way that they prioritize their activities, and the reasons why strategic drift occurs has generally escaped in‐depth research. This article draws on detailed, qualitative research of strategic planning meetings at the executive levels in a major INGDO, carried out between July 2006 and December 2007 to identify the reasons why strategic drift occurs and the role of strategic planning. It was found that by deliberately crafting multiple, ambiguous, and ambitious strategies, managers were able to effect organizational change, not by literal strategy implementation, but by using these strategies as metaphors to harness consensus and legitimacy in key stakeholder groups. Senior managers utilize the symbols, language and deliberative arenas of formal strategic planning to effect organizational change; however, strategy, in rational terms, needs to be located in the background for its role to be properly understood. The research unpacks complex decision‐making processes in an INGDO and, contrary to normative literature, recommends that, in order to avoid inflationary planning, managers should not take their strategy literally. Copyright © 2009 John Wiley & Sons, Ltd.