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This paper uses Gini coefficient, concentration coefficient and extended linear expenditure system, studying effects of indirect tax incidence to the income gap. Using data from the city household survey of Liaoning Province, we studied the incidences of three major indirect taxes in different income groups. The three taxes include value added tax, consumption tax and business tax. We found that the...
Energy saving and emission reduction is inevitable to Implement scientific development, To release the pressure from Energy and Environment, and to achieve sustainable development. Taxing on carbon may have certain negative effect on our economics, but it contributes to our energy conservation and emission reduction plan, and to constructing an environment-friendly society. In view of the features...
The essence of Expansionary fiscal policy is the policy of deficit financing, it is usually by extending spending, increasing investment to stimulate economic growth in a recession. U.S., Japan and some members of EU have been adopted it at different times and have achieved different results, but the basic common denominator is to produce a higher deficit rates. The practice implies, the deficit will...
In China, the cost of administrative expenditure, as a important part of the public fiscal expenditure, is one of the main factors that affect restate for the validity of fiscal expenditure. However, administrative cost has been growing since 1978, in a certain sense because of the ever-expanding administrative cost, restructuring and conversion functions of the results was offset. By analyzing the...
This article introduces fiscal sociology which emphasizes the whole society is a organic society, and public finance is just part of it; and further treats the views of fiscal sociology to fiscal deficit. From this investigation, we can understand why fiscal deficit can't be well controlled and keeps expanding; in the other way it can be the theory base for government's strategy to face the fiscal...
At present, financial problems of land in the local government are increasingly prominent. Although it to some extent alleviates the financial pressure of local government, it implies rent-seeking, distribution of income, increased financial risk and other issues. There are many reasons to cause land finance. Among them, the local fiscal imbalances, fiscal deficits continuing to increase is an important...
Financing of the infrastructure is always a focus and also it is difficult for the government, especially the local government which is not rich. In the processing of Infrastructure construction, the government's guarantee plays an important role. Government may be charged with contingent expenses. Based on prestige model, the paper compare the government's the behavior with and without the pressure...
Starting from the environment-strategy relationship perspective, the paper explains the industry and institution influence on M&A, and two propositions are given. With Baosteel Group Ltd. as target firm, the empirical analysis indicates that M&A by Chinese state-owned firms is response to environment.
Higher education is connected with the nurture of talents, enhancing the national innovation capacity, and the overall situation of building a harmonious society, so the Chinese government and communist party, as well as all sectors of the society have paid much attention and concern to it. A core index of higher education is the quality of education. After different targets are set for different...
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