Can State Tax Policy Increase Economic Activity and Reduce Inequality?

Previous research shows that when changes in national commodity and income tax rates affect labor supply decisions differently, relative rates can be altered to increase welfare. In the U.S., 40 states impose both a sales and income tax; however, the reliance varies widely. This paper uses a computable general equilibrium model to examine tax policy changes in Colorado. The findings suggest that the revenue neutral changes to income and sales tax rates can affect both the level of economic activity and the distribution of income. When labor force participation is highly sensitive to income tax rate changes—which this paper suggests is the case—progressive changes to Colorado's tax policy changes can both reduce inequality and increase output and employment.     

Computing state average marginal income tax rates: An application to Missouri

Using filing‐level data, we compute the average marginal income tax rate for the State of Missouri. We have data from 2000 through 2015. We start with a simple experiment: consider the effect that a $10 change in federal adjusted gross income would have on each filer’s tax payment. We find that with deductions, exemptions, and credits, the average marginal income tax rate has been remarkably steady over the years, ranging from 3.50% to 3.66%. This rate is much lower than the top marginal income tax rate, which has been 6% for taxable income greater than $9,000 for the entire sample period. In addition, we compute the average marginal income tax rate for different types of income in order to compare directly with the NBER’s reported state rate.     

Study on optimization of the personal income tax rate in China

For further optimizing the personal income tax rate in China, and making it more efficiently in adjusting income distribution and increasing its speed of international process, we provide the pattern of upended "U", the upper limit of optimized marginal tax rate and the range of paying taxes of levying the highest marginal tax rate of personal income tax according to the most suitable tax theory and the drawback of personal tax rate in China, the mathematical method. The personal income tax rate function of optimization is also given. We finally get the advancements of it in income distribution and international process through putting it into practice and comparing to the former rate.     

Gaming,States, and Tax Revenues—the Tortoise or the Hare: A CGE Comparative Assessment of Casino Resorts and Games‐Only Casinos

Theoretically speaking, heavy tax rates on gambling should dampen growth of the casino revenues. Indeed, a cursory glance at data across U.S. states suggests that more jobs and income are generated directly by the gaming industry when lower tax rates are applied. Using a detailed computable general equilibrium model, we evaluate the effects of a proposed machine‐based casino on New Jersey's economy as well as on the state's existing set of casino resorts in Atlantic City. We find few winners other than the state's tax coffers.     

The Impact of Tax Incentives: Do Initial Economic Conditions Matter?

Do the returns to business tax incentives differ according to the initial economic conditions of the area providing tax relief? Past research studies have provided conflicting answers to this question. Bartik (1991) concluded that rates of return to business tax incentives are likely to be greater for less affluent areas than for wealthier areas offering equivalent incentives. In contrast, Fisher and Peters (1998) determined that tax incentives tend only to offset higher taxes on businesses located in low income areas. This study examines this issue using a unique data set that allows for a fresh look at this issue. We find that the returns to subsidized investment are greater in lower unemployment and higher income areas. This suggests that tax incentives reinforce pre‐existing economic differences across areas.     

Analysis of Local Sales Taxation in Rural Areas: An Oklahoma Case Study

This study examines the impact of tax rates and tax rate differentials in a trade area on local sales tax revenues. Sales data for FY 1986 were analyzed for the 75 nonmetropolitan communities in Oklahoma with populations between 2,500 and 50,000. Multiple regression techniques were used to estimate local tax revenues as a function of tax rates, tax rate differential and local community economic and locational attributes. The results indicate that the tax rate differential was not significantly related to local revenue collection in the overall sample, but that the differential was significant for rural communities with relatively higher tax rates. Tax rate, income, service sector employment and a gravity factor were also significant influences on local sales tax revenues. These results imply that, because of the unique characteristics of rural retail markets and the dominance of rural trade centers, these rural trade center cities are able to raise local tax rates and effectively export tax burden to nonresidents without significantly affecting their retail sales when the tax differential is not a large one.     

Tax enforcement interactions among Chinese provinces: A frontier and spatial analysis

Spatial interactions in tax policy have been examined intensively for developed countries. This study presents new evidence of tax enforcement interactions from a developing country. A trend of intensified enforcement on the corporate income tax (CIT) over time is identified among Chinese provinces. Additionally, stringent CIT enforcement in neighboring provinces enhances CIT enforcement in the surrounded province. Furthermore, tax enforcement interactions involve both the state and local tax authorities. The findings not only help to understand the Chinese “regionally decentralized authoritarian system,” but also echo second‐generation fiscal federalism that highlights the role of institutional incentives in shaping intergovernmental fiscal relations.     

互联网+背景下农村金融发展对城乡收入差距影响的实证分析——-以宁夏地区为例

摘要： 为解决城乡收入差距的问题,基于农村金融发展对城乡收入差距的影响研究,以宁夏地区为例,分析农村金融发展对城乡收入差距的影响。选择4种方法,对宁夏地区农村金融发展和城乡收入差距之间的关系进行实证分析。得出金融运转效能对于城乡所得差异的支撑率最大至近5%,而农村金融运转体量对于城乡所得差异的支撑率相对降低,最高达到1.29%。在其他控制变量中,大约有0~4.5%的波动可以由城市化水平解释,财政支农支出可以解释0~3.5%的波动。说明短时间内农村金融运转体量与金融运转效能的升高会减小城乡所得差异,长时间内城乡所得差异表现为波动性,而城市化指标、财政支出指标、农村特定财产投入在短期内可以缩小城乡收入差距,如果长期受到这些因素的影响,则会产生更加重要的作用。结合以上分析结果,提出完善宁夏农村金融体系、完善农村金融流动机制、加大政策性金融支农的对策建议。     

新型农村社会养老保险个人帐户精算模型的优化选择

分析了个人帐户不同缴费方式和养老金给付方式下的养老金替代率,结果表明,新农保个人帐户采取按收入比例缴费、以变额定期给付方式支付养老金的精算模型较为科学合理。而新农保指导意见规定个人帐户实行定额缴费,由参保人根据国家设定标准自主选择缴费档次,养老金的月计发标准为个人账户全部储存额除以139。因此,应从保持政策的连续性出发,依据农村居民人均纯收入增长等情况适时调整缴费档次,在条件成熟时,实现向按收入比例缴费、以变额定期给付方式过渡。     

国家级贫困县农民再参加科技培训意愿实证分析

为了解农民再参加科技培训意愿的影响因素。采用问卷调查法,有效调查了新疆托里县142位农民。利用SPSS 17.0软件对调查数据进行Logistic回归分析,研究农民再参加意愿的影响因素。结果表明：已参加的培训是否有帮助、求知欲、个人务农收入都是影响农民愿意再参加培训的显著性因素。因此应该选择个人务农收入水平在20000元以上、觉得培训对自己有帮助,求知欲强心理素质好的农民进行再培训为宜。     

安徽油菜生产现状及发展对策分析

系统阐述了安徽省油菜生产的面积与产量、优质化程度、生产收益等现状,找出了安徽省油菜生产存在的主要问题,对比分析了安徽省油菜生产与加拿大、澳大利亚等发达国家在生产成本、产品品质、政府补贴、食品安全与综合利用开发等方面的差距,提出了提高安徽省油菜生产竞争力的途径：必须首先从提高农业机械化水平、提高肥料利用率和减免农业税等方面来降低油菜生产成本;同时针对油菜籽芥酸与硫甙含量偏高、含油量偏低、含水量较大以及插花种植现象普遍等问题,促进育种单位和种子生产企业加快优质油菜新品种的良种繁育速度和推广步伐,实行统一供种,区域化种植,提高油菜品质;并且要加大对油菜生产的补贴力度,发挥食品安全优势和加速优质油菜产业化开发。     

论新时期农业推广中农民行为规律变化及对策

我国农业正从传统农业向现代农业转变,在农业推广中农民的行为规律呈现出了新的变化,农民行为的改变越来越多地受到教育程度、经济收入以及市场因素和社会环境的影响。农业推广工作应该通过提高农民的受教育程度,改善农民的生产环境、生活环境、经营环境等途径,避免过多地使用强制性方法改变农民的行为,引导农民更多地自愿改变自己的行为。     

A Regional Comparative Static CGE Analysis of Subsidized Child Care

ABSTRACT Concerns with the equity of societal income distribution typically underpin the provision of government subsidies to low‐income households, in which such subsidies are commonly believed to reduce economic growth. Using a regional computable general equilibrium (CGE) model, this study examines the equity and growth aspects of subsidizing formal child care services for low‐income households at the state level. The results suggest that state government subsidization of formal child care services does not necessarily reduce the level of economic activity, even when accounting for negative growth effects of tax increases required to finance the subsidies. The CGE model also reveals economic impacts on households and industry sectors not directly affected by the subsidies, impacts that would be omitted from a partial equilibrium microeconometric appraisal.     

关于农民增收问题的思考

十届全国人大四次会议审查通过的《国民经济和社会发展第十一个五年规划纲要》中提出要建设社会主义新农村，而实现这一奋斗目标，就必须坚持把促进农民增收作为农业和农村工作的中心任务，加快农民脱贫致富奔小康的步伐。本文从农民增收来源多元化、农民收入增加的政策未落实等五个方面陈述了当前农民增收的现状，并结合农业结构不合理、剩余劳动力转移就业难等现实问题，分析了农民增收趋缓的主要原因，从而提出了要实施农业的战略性调整增加农民的农业收入、搞好小城镇建设加速农村的城镇化进程等促进农民增收的对策。     

The State‐Level Impacts of Enforcing Sales Taxes for E‐retail Purchases

The Marketplace Fairness Act (S. 743) recently passed by the U.S. Senate may portend a national move toward states imposing sales taxes for business‐to‐consumer e‐retail purchases. While much of the policy debate surrounding this question has focused on trade creation versus diversion, there are likely distinct compositional effects at the state level, which will affect both economic activity and tax revenue. Consumers are clearly hurt by an online sales tax. However, such a policy would seemingly benefit state tax coffers, as well as traditional brick‐and‐mortar retailers and their employees. This paper uses a computable general equilibrium model approach to get a better understanding of the state‐level income, employment, and tax revenue effects of such a policy shift, in particular the likely tradeoffs between these three traditional economic targets across reasonable ranges of price elasticities.     

浅议我国农业技术推广存在的问题及对策

农业技术推广是实现我国农业增效、农民增收和农村繁荣的重要举措,是农业科技进步的重要支柱,是实现农业工业化、产业化和现代化的基本保证。当前农业技术推广中仍存在着一些问题,因此,各级有关领导应强化农业技术推广的创新理念和意识,增加农业推广资金,加大推广力度,加速农业技术推广人才的培养,深化农业技术推广机制的改革,只有这样,我国才能走一条有中国特色的农业发展道路,尽快实现农业现代化。     

新阶段调动农民生产积极性的对策研究

针对新阶段农民生产积极性的特征和制约因素,提出当前调动农民生产积极性的侧重点应放在稳定党在农村的基本政策、增加农民收入、加快农村税费改革和农民自治组织建设等方面的对策途径上。     

State Fiscal Structure and Economic Development Policy

This essay adds a new dimension to the debate concerning taxes and business location decisions by raising a simple, but perhaps underappreciated point concerning political implications of state and local fiscal structure for state economic development policy. Low taxes may well be attractive to business owners and their employees; however, a fiscal structure that is not incentive-compatible with economic expansion may end up frustrating public policies of all types aimed at promoting growth. Economic growth may be seen as increasing types aimed at promoting growth. Economic growth may be seen as increasing demands for public services, thereby placing upward pressure on tax rates faced by the original taxpayers. In Wyoming, this problem is compounded because the tax base is narrow and highly income inelastic and the incidence of taxes levied falls significantly on out-of-state residents who do not benefit from public services provided. Additionally, prospects for reducing the mismatch between taxpayers and public service beneficiaries appear to be limited because, quite understandably, state residents do not wish to pay more for public services for which they have historically paid cents on the dollar.     

基于经济利益圆周假说的农民专业合作行为分析

以西方经济学中最基本的经济人假说为研究起点,基于一个新的理论假说,给出对农民专业合作行为的广义经济学分析,并结合新的研究结论阐述其政策含义。经济人的经济利益圆周范围不断扩大以至相互重叠,是合作行为产生的客观经济基础;农民专业合作行为产生的重要前提是家庭土地承包经营的充分发展,并始终以此为基础;农民专业合作的经济效率来源于参与者的合作收益,但必须保证合作收益大于合作成本;农民的合作净收益必须留存于合作组织内部,合理、均衡的利益反馈机制是保证其可持续运行的关键。     

生态林业在发展农垦质量效益农业中的地位与作用

为了科学评价生态林业在发展农垦质量效益农业中的地位和作用,总结出服务于大农业的生态林业发展对策,通过分类设立重点农场进行调查,数据对比和分析得出：由于农田防护林的庇护使小麦平均增产15.4%,大豆平均增产14.7%;营造水源涵养林和水土保持林按一个周期计算,投入产出比达1:12;用同样的耕地发展苗圃的利润比农业高十倍;沙化瘠薄耕地退耕还林可转亏为盈;通过兴办家庭林场,发展生态经济型林业,实现农场增效、职工增收。并针对完善生态林业提出了四大工程和发展对策。通过对比、分析得出生态林业体系建设为发展质量效益农业奠定了基础,并使林业产业逐渐成为新的经济增长点,在质量效益农业、安置就业、培育新的经济增长点等方面发挥着越来越重要的作用。