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地方财政收入超经济增长之谜——基于税收任务刚性约束效应的实证研究 被引量:3
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作者 刘明勋 冯海波 《广东外语外贸大学学报》 2016年第2期21-30,共10页
从理论和实证两个方面考察支出需求刚性、税收任务与地方财政收入超经济增长的关系,构建了一个"在支出需求刚性的背景下,地方政府通过税收任务,倒逼地方财政收入超经济增长"的理论假说,然后运用中国31个省级行政区1998~2014年的数据样... 从理论和实证两个方面考察支出需求刚性、税收任务与地方财政收入超经济增长的关系,构建了一个"在支出需求刚性的背景下,地方政府通过税收任务,倒逼地方财政收入超经济增长"的理论假说,然后运用中国31个省级行政区1998~2014年的数据样本,采用多种静态和动态面板模型,对这一理论假说进行了实证检验。结果表明,税收任务对地方财政收入超经济增长的刚性约束机制确实存在,地方税收收入和非税收入存在"此消彼长"关系或者说"替代"关系,非税收入是地方财政收入增长的"稳定器"。 展开更多
关键词 支出需求刚性 税收任务 地方财政收入超经济增长
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税收收入超经济增长问题透析 被引量:1
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作者 段丁强 《决策与信息(财经观察)》 2008年第5期56-58,共3页
政府增收意愿推动下的税收征管改革导致了税收超经济增长现象的产生,其实质代表着宏观税负的不断提升。为避免税收收入超经济增长现象长期存在而给经济带来的危害,我们必须抓住税收大幅增收的机遇,及时调整税收政策,促进经济健康、快速... 政府增收意愿推动下的税收征管改革导致了税收超经济增长现象的产生,其实质代表着宏观税负的不断提升。为避免税收收入超经济增长现象长期存在而给经济带来的危害,我们必须抓住税收大幅增收的机遇,及时调整税收政策,促进经济健康、快速增长。同时,也要注意加强对政府用税行为的制度约束和监管,保证税收调控职能的正常发挥。 展开更多
关键词 超经济增长 成因 效应 用税效率
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财政收入超经济增长的影响因素及对策建议 被引量:2
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作者 王春雪 《海南金融》 2010年第4期9-13,共5页
1994年分税制改革以来,我国财政收入进入高速增长阶段,出现了近十多年来财政收入增长速度大幅高于经济增长速度的现象。本文将从财政收入与经济增长的相互关系入手,分析财政收入超经济增长的原因及对我国经济产生的正、负面影响,进而提... 1994年分税制改革以来,我国财政收入进入高速增长阶段,出现了近十多年来财政收入增长速度大幅高于经济增长速度的现象。本文将从财政收入与经济增长的相互关系入手,分析财政收入超经济增长的原因及对我国经济产生的正、负面影响,进而提出相关政策建议。 展开更多
关键词 财政收入 超经济增长 影响
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基于货币超经济发行视角的流动性过剩治理 被引量:4
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作者 余力 孙永权 《当代经济科学》 CSSCI 北大核心 2008年第1期47-54,125-126,共10页
本文基于货币超经济发行视角对流动性过剩进行量化分析,主张流动性过剩源于金融系统不良资产的货币化和动员式的投资驱动型数量增长模式;认为流动性过剩以经济景气循环为前提条件,通过三条传导渠道对实体经济产生负向冲击;从而建议采取... 本文基于货币超经济发行视角对流动性过剩进行量化分析,主张流动性过剩源于金融系统不良资产的货币化和动员式的投资驱动型数量增长模式;认为流动性过剩以经济景气循环为前提条件,通过三条传导渠道对实体经济产生负向冲击;从而建议采取对冲性货币政策工具吸收流动性增量,财政冲抵和其它均衡措施消解流动性存量的有效政策组合从根本上消除流动性过剩对经济的不利冲击。 展开更多
关键词 不良资产货币化 动员型投资 货币供给超经济增长 政策组合
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Studies on the Effects on Growth and Antioxidant Responses of Two Marine Microalgal Species to Uniconazole 被引量:3
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作者 MEI Xueqiao ZHENG Kang +1 位作者 WANG Lingdong LI Yantuan 《Journal of Ocean University of China》 SCIE CAS 2014年第5期877-882,共6页
Uniconazole, as a plant growth retardant, can enhance stress tolerance in plants, possibly because of improved antioxidation defense mechanisms with higher activities of superoxide dismutase(SOD) and peroxidase(POD) e... Uniconazole, as a plant growth retardant, can enhance stress tolerance in plants, possibly because of improved antioxidation defense mechanisms with higher activities of superoxide dismutase(SOD) and peroxidase(POD) enzymes that retard lipid peroxidation and membrane deterioration. These years much attention has been focused on the responses of antioxidant system in plants to uniconazole stress, but such studies on aquatic organism are very few. Moreover, no information is available on growth and antioxidant response in marine microalgae to uniconazole. In this paper, the growth and antioxidant responses of two marine microalgal species, Platymonas helgolandica and Pavlova viridis, at six uniconazole concentrations(0-15 mg L-1) were investigated. The results demonstrated that 3 mg L-1 uniconazole could increase significantly chlorophyll a and carbohydrate contents of P. helgolandica(P < 0.05). Higher concentrations(≥12 mg L-1) of uniconazole could inhibit significantly the growth, dry weight, chlorophyll-a and carbohydrate contents of P. helgolandica and P. viridis(P < 0.05). Uniconazole caused a significant increase in lipid peroxidation production(MDA) at higher concentrations(≥ 9 mg L-1). The activities of antioxidant enzymes, superoxide dismutase(SOD) and catalase(CAT) were enhanced remarkably at low concentrations of uniconazole. However, significant reduction of SOD and CAT activities was observed at higher concentrations of uniconazole. 展开更多
关键词 catalase(CAT) lipid peroxidation Platymonas helgolandica Pavlova viridis superoxide dismutase(SOD) UNICONAZOLE
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Effect of Seawater Stress on Physiological and Biochemical Responses of Five Jerusalem Artichoke Ecotypes 被引量:15
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作者 LONG Xiao-Hua CHI Jin-He LIU Ling LI Qing LIU Zhao-Pu 《Pedosphere》 SCIE CAS CSCD 2009年第2期208-216,共9页
Three treatments consisting of 0%,15%,and 30%seawater were investigated to analyse the ecotypic variabilities among five populations of Jerusalem artichoke(Helianthus tuberosus)regarding their responses to seawater st... Three treatments consisting of 0%,15%,and 30%seawater were investigated to analyse the ecotypic variabilities among five populations of Jerusalem artichoke(Helianthus tuberosus)regarding their responses to seawater stress under a hydroponic culture system.Analyses were done 2,4,and 6 days after treatments.The 15%and 30%seawater treatments reduced the growth rates of roots and shoots of H.tuberosus populations.The activities of superoxide dismutase, peroxidase,and catalase majored in the leaves were stimulated under the seawater stress.The electrolyte leakage and malondialdehyde contents of the leaves were also stimulated owing to seawater stress.The contents of proline and soluble- sugars in the leaves increased significantly with increasing seawater concentrations.The concentrations of Na+,K+,and Cl-in the aerial parts and roots increased with an increase in the seawater concentration throughout the experimental period.There were ecotypic differences among the five populations of H.tuberosus as evidenced by the analyses of the above items in both aerial parts and roots under seawater treatment.The magnitude of the ecotypic variance components indicated that a substantial proportion of the total variation for these physiological and biochemical responses were owing to ecotype,indicating the possibility of improvement through hybridization and selection. 展开更多
关键词 antioxidative enzyme Helianthus tuberosus inorganic and organic solutes seawater stress
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