我国个人所得税制度完善的法律思考     

刘升 《广东海洋大学学报》2006,26(2):44-46

个人所得税是与每个人联系都很紧密的税种,它的完善与否,直接体现了我国法制建设的完善程度及居民素质的高低。但现行税制由于内外原因,存在各种缺陷。因此有必要在理论中找到对策,并在实践中寻求答案逐步完善个人所得税制度。  相似文献   

露天铁矿禀赋优势等级划分和合理矿业税费的研究          下载免费PDF全文

刘保顺袁怀雨  李克庆 《地质与勘探》2003,39(4):69-72

利用自组织神经网络，对我国主要露天铁矿进行了禀赋优势等级划分。权利金大小的确定，应以铁矿资源的资产评估为基础，资产评估时合理成本的取值应是评估矿山所在同一等级矿山的平均成本。矿产资源的原有价值是权利金征收的对象。最后以歪头山为实例，计算了铁矿资源的原有价值和权利金。结果表明，目前对歪头山铁矿征收的税费仍然偏高。  相似文献   

A decade of council tax inequities? Geographical perspectives and a research agenda     

Seraphim Alvanides 《Area》2004,36(1):41-49

Local taxation reform is back on the agenda in the light of the recent Local Government Bill. In reviewing the literature on the council tax, it is noted that researchers tend to view this from one of two perspectives: either as a fiscal policy, focusing on the tax burden, or as a housing policy, focusing on the property price valuations. Recent debate on council tax reform has gone as far as suggesting that there are regional inequities in the council tax, but what tends to be neglected remains the council tax incidence at the local scale. A research agenda is proposed here as a means of promoting geographically conscious inter-disciplinary research on local taxation.  相似文献   

International and national climate policies for aviation: a review     

Jörgen Larsson  Anna Elofsson  Thomas Sterner  Jonas Åkerman 《Climate Policy》2019,19(6):787-799

Aviation constitutes about 2.5% of all energy-related CO₂ emissions and in addition there are non-CO₂ effects. In 2016, the ICAO decided to implement a Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA) and in 2017 the EU decided on faster emission reductions in its Emissions Trading System (EU ETS), which since 2012 includes the aviation sector. The effects of these policies on the expected development of air travel emissions from 2017 to 2030 have been analyzed. For the sample country Sweden, the analysis shows that when emissions reductions in other sectors are attributed to the aviation sector as a result of the EU ETS and CORSIA, carbon emissions are expected to reduce by ?0.8% per year (however if non-CO₂ emissions are included in the analysis, then emissions will increase). This is much less than what is needed to achieve the 2°C target. Our analysis of potential national aviation policy instruments shows that there are legally feasible options that could mitigate emissions in addition to the EU ETS and CORSIA. Distance-based air passenger taxes are common among EU Member States and through increased ticket prices these taxes can reduce demand for air travel and thus reduce emissions. Tax on jet fuel is an option for domestic aviation and for international aviation if bilateral agreements are concluded. A quota obligation for biofuels is a third option.

Key policy insights

• Existing international climate policies for aviation will not deliver any major emission reductions.

• Policymakers who want to significantly push the aviation sector to contribute to meeting the 2°C target need to work towards putting in place tougher international policy instruments in the long term, and simultaneously implement temporary national policy instruments in the near-term.

• Distance-based air passenger taxes, carbon taxes on jet fuel and quota obligations for biofuels are available national policy options; if they are gradually increased, and harmonized with other countries, they can help to significantly reduce emissions.

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Perceived fairness and public acceptability of carbon pricing: a review of the literature     

Sara Maestre-Andrés  Stefan Drews  Jeroen van den Bergh 《Climate Policy》2019,19(9):1186-1204

While carbon pricing is widely seen as a crucial element of climate policy and has been implemented in many countries, it also has met with strong resistance. We provide a comprehensive overview of public perceptions of the fairness of carbon pricing and how these affect policy acceptability. To this end, we review evidence from empirical studies on how individuals judge personal, distributional and procedural aspects of carbon taxes and cap-and-trade. In addition, we examine preferences for particular redistributive and other uses of revenues generated by carbon pricing and their role in instrument acceptability. Our results indicate a high concern over distributional effects, particularly in relation to policy impacts on poor people, in turn reducing policy acceptability. In addition, people show little trust in the capacities of governments to put the revenues of carbon pricing to good use. Somewhat surprisingly, most studies do not indicate clear public preferences for using revenues to ensure fairer policy outcomes, notably by reducing its regressive effects. Instead, many people prefer using revenues for ‘environmental projects’ of various kinds. We end by providing recommendations for improving public acceptability of carbon pricing. One suggestion to increase policy acceptability is combining the redistribution of revenue to vulnerable groups with the funding for environmental projects, such as on renewable energy.

Key policy insights

• If people perceive carbon pricing instruments as fair, this increases policy acceptability and support.

• People’s satisfaction with information provided by the government about the policy instrument increases acceptability.

• While people express high concern over uneven distribution of the policy burden, they often prefer using carbon pricing revenues for environmental projects instead of compensation for inequitable outcomes.

• Recent studies find that people’s preferences shift to using revenues for making policy fairer if they better understand the functioning of carbon pricing, notably that relatively high prices of CO₂-intensive goods and services reduce their consumption.

• Combining the redistribution of revenue to support both vulnerable groups and environmental projects, such as on renewable energy, seems to most increase policy acceptability.

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Uncertainty in Coal Property Valuation in West Virginia: A Case Study     

Michael E. Hohn  Ronald R. McDowell 《Mathematical Geology》2001,33(2):191-216

Interpolated grids of coal bed thickness are being considered for use in a proposed method for taxation of coal in the state of West Virginia (United States). To assess the origin and magnitude of possible inaccuracies in calculated coal tonnage, we used conditional simulation to generate equiprobable realizations of net coal thickness for two coals on a 7 min topographic quadrangle, and a third coal in a second quadrangle. Coals differed in average thickness and proportion of original coal that had been removed by erosion; all three coals crop out in the study area. Coal tonnage was calculated for each realization and for each interpolated grid for actual and artificial property parcels, and differences were summarized as graphs of percent difference between tonnage calculated from the grid and average tonnage from simulations. Coal in individual parcels was considered minable for valuation purposes if average thickness in each parcel exceeded 30 inches. Results of this study show that over 75% of the parcels are classified correctly as minable or unminable based on interpolation grids of coal bed thickness. Although between 80 and 90% of the tonnages differ by less than 20% between interpolated values and simulated values, a nonlinear conditional bias might exist in estimation of coal tonnage from interpolated thickness, such that tonnage is underestimated where coal is thin, and overestimated where coal is thick. The largest percent differences occur for parcels that are small in area, although because of the small quantities of coal in question, bias is small on an absolute scale for these parcels. For a given parcel size, maximum apparent overestimation of coal tonnage occurs in parcels with an average coal bed thickness near the minable cutoff of 30 in. Conditional bias in tonnage for parcels having a coal thickness exceeding the cutoff by 10 in. or more is constant for two of the three coals studied, and increases slightly with average thickness for the third coal.  相似文献   

SALES TAX AS PROPERTY TAX RELIEF? THE SHIFTING ONUS OF LOCAL REVENUE GENERATION     

Andrew J. Krmenec 《The Professional geographer》1991,43(1):60-67

Local governments are under pressure to develop alternative revenue sources to their already strapped property tax bases. Throughout the 1970s, municipal governments nationwide restructured their local taxes by substituing sales tax for property tax revenue. A tax accounting model identified two sources of sales-for-property tax substitution: changes in the tax rates and normal economic growth and decline. Most of the sales-for-property tax substitution experienced in Illinois city finance was attributable to economic change. The critical determinant of this substitution appreared to be the municipality's share of the regional retail market. Cities in higher density metropolitan areas were less likely to experience sales-for-property tax substitution through economic growth than those cities in lower density, less competitive environments.  相似文献   

从观鱼看庄子哲学的主旨     

康中乾 《广东海洋大学学报》2003,23(2):44-48

《庄子·秋水》篇中有一则庄、惠“濠梁观鱼”的故事 ,比较典型地表现了庄子的认识论思想 ,从审美的方法入手 ,在境界的意义上来看待 ,庄子哲学实质上是一种审美化的哲学 ,注重的是宇宙与人合二而一的本体论 ,即审美之“境”。  相似文献   

Fixing problems in fisheries—integrating ITQs,CBM and MPAs in management     

Mark Brady  Staffan Waldo 《Marine Policy》2009

We aim to show how some of the important interdisciplinary fixes or solutions to diverse problems observed in fisheries can complement each other. This can be achieved through methodical allocation of the rights pertaining to fisheries and simultaneous implementation of policy instruments to correct for market failures and equity concerns. We emphasize via a roadmap that there are some general principles that should be invoked when choosing between alternative structures of rights. Our examples from Sweden provide evidence of the flexibility of fishing rights and how they can be adapted to integrate fixes from different disciplines into practical fisheries management.  相似文献   

Beyond anecdotal evidence: Do subsidized housing developments increase neighborhood crime?     

《Applied geography (Sevenoaks, England)》2015

While planners and policymakers have advocated the need for project-based subsidized housing, they often face the challenge of strong community opposition due to the negative perceptions of subsidized housing and subsidized households, and the fear that these developments and residents would bring increased crime. This paper aims to extend beyond anecdotal evidence by examining the impact of a popular U.S. affordable housing program, the Low-Income Housing Tax Credit (LIHTC) program, on neighborhood crime rates. We estimate the levels and trends in neighborhood crime before and after LIHTC developments, based on crime incidents data from 2000 to 2009 in Austin, Texas, using the Adjusted Interrupted Time Series–Difference in Differences (AITS–DID) approach to clarify the causal direction of impacts of LIHTC developments. Results show that LIHTC subsidized housing tended to be developed in neighborhoods where crime was already prevalent, and contrary to popular perception, LIHTC developments have a mitigating impact on neighborhood crime. These results suggest that LIHTC developments may be an effective tool for revitalizing distressed neighborhoods by ameliorating the “broken windows” problem and reducing neighborhood crime.  相似文献