我校设置税务代理专业的可行性研究

本文针对当前社会对税务代理人员的旺盛需求,结合我校现有的教学资源,对在我校开设税务代理专业的可行性进行了研究与分析。     

Providing the Spark: Impact of financial incentives on battery electric vehicle adoption

To overcome adoption barriers and promote battery electric vehicles (BEVs) as an energy efficient consumer transportation option, a number of states offer subsidies to consumers for BEVs. We use a national data set of vehicle registrations and state-level financial incentives to assess the impact of vehicle purchase subsidies on adoption using both difference-in-differences and synthetic controls methods. We find that incentives offered as direct purchase rebates generate increased levels of new BEV registrations at a rate of approximately 8 percent per thousand dollars of incentive offered. Between 2011 and 2015, vehicle rebate incentives are associated with an increase in overall BEV registrations of approximately 11 percent. Our findings indicate incentives offered as state income tax credits do not have a statistically significant effect on BEV adoptions, though we caution this may be a result of limited temporal variation in BEV incentives across our sample. Responses to rebate incentives do not differ significantly by the make of the vehicle purchased (i.e., Tesla and non-Tesla vehicles). We combine our results with recent assessments of marginal environmental costs of electric vehicle charging and measure net welfare effects of BEV subsidy programs. Our analysis indicates these programs are not welfare-improving if only considering benefits associated with avoided emissions. Additional benefits associated with long-term market growth, production cost savings, network externalities, or accelerated innovation could substantially impact the net welfare outcomes.     

Prices vs quantities with multiple pollutants

We examine the choice of policy instruments (price, quantity or a mix of the two) when two pollutants are regulated and firms' abatement costs are private information. Whether abatement efforts are complements or substitutes is key determining the choice of policies. When pollutants are complements, a mixed policy instrument with a tax on one pollutant and a quota on another is sometimes preferable even if the pollutants are identical in terms of benefits and costs of abatement. Yet, if they are substitutes, the mixed policy is dominated by taxes or quotas.     

Giving green to get green? Incentives and consumer adoption of hybrid vehicle technology

Federal, state, and local governments use a variety of incentives to induce consumer adoption of hybrid-electric vehicles. We study the relative efficacy of state sales tax waivers, income tax credits, and non-tax incentives and find that the type of tax incentive offered is as important as the generosity of the incentive. Conditional on value, sales tax waivers are associated with more than a ten-fold increase in hybrid sales relative to income tax credits. In addition, we examine how adoption varies with fuel prices. Rising gasoline prices are associated with greater hybrid vehicle sales, but this effect operates almost entirely through high fuel-economy vehicles. By comparing consumer response to sales tax waivers and estimated future fuel savings, we estimate an implicit discount rate of 14.6% on future fuel savings.     

提高法律地位 强化征收力度 ——谈排污费费改税的必要性

阐述了我国排污收费制度的现状和发展趋势，针对当前排污费征收工作中遇到的问题，提出了排污费费改税的必要性。指出，在我国实行排污费费改税的条件已经具备，应当把排污收费制度的改革提高到作为我国社会经济可持续发展长期战略的一个组成部分的高度来认识和考虑。     

运用税收手段保护环境

目前,发达国家十分重视运用税收手段保护环境,促进经济、社会的可持续发展。本文首先分析了税收手段在环境保护中的作用,然后对我国应用税收手段保护环境的现状进行了分析,最后,对我国的“绿色”税收制度进行了探讨。     

试论我国环境税制的完善

在商品经济高度发达的今天,环保事业也逐步走向市场。越来越多的国家开始重视运用经济手段来解决环境危机问题,环境税就是其中倍受青睐的一种手段。我国目前虽已意识到环境税的重要性,但环境税仍是极其薄弱的环节。本文试从分析我国环境税的现状着手,参考国外的先进经验,对完善我国环境税制提出几点建议。     

氮氧化物减排博弈行为研究

针对我国氮氧化物减排的严峻形势,文章借鉴瑞典氮氧化物减排的税收返还制度,运用进化博弈的理论和方法,建立了政府与企业关于氮氧化物减排的进化博弈模型,并进行了求解分析。结果表明:策略(减排,税收返还制度)和策略(减排,标准减排制度)都可以是稳定均衡策略,即无论政府采取税收返还制度还是标准减排制度,只要对惩罚系数、税率等参数进行调整都能迫使企业进行氮氧化物减排。但通过模拟可知税收返还制度对企业的激励作用更大,可以促使企业长期持续的进行氮氧化物减排。     

Issues in extractive resource taxation: A review of research methods and models

This paper provides a conceptual overview of economists′ attempts to learn about the effects of taxes on extractive resources. The emphasis is on research methods and techniques, with no attempt to provide a comprehensive tabulation of previous empirical results or policy conclusions regarding preferred tax instruments or systems. We argue, in fact, that the nature of such conclusions largely depends on, and is limited by, the researcher′s choice of modeling framework. Many alternative frameworks and approaches have been developed in the literature. Our goal is to describe the differences among them and to note their strengths and limitations.     

代际外部性与不可持续发展的根源

外部性是经济学者一直关注的问题之一，可持续发展概念的提出，事实上涉及到了外部性问题在时间上的表现，即表现为当代人行为对后代人带来的外部性。这将促使我们更加深入地思考外部性的涵义和外部性问题。以往经济学研究中常用的处理外部性行为的两个途径——庇古税和科斯定理，在面对由于主体缺失情况下的代际外部性时，表现得无能为力。本文认为，代际的外部性是不可持续发展的根源，应该成为可持续发展研究中的焦点。