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财经智库 双月刊 2016年11月号 第1卷第6期(总第6期) 电子版

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出版周期:双月刊
日期:2021-03-30
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目录 过往期刊 参考文献
  • 《财经智库》丨原来你这么美
  • 编委会
  • 烟草税:理论、制度设计与政策实践
    1. 一、理论:为什么要对烟草课以重税?
    2. 二、制度设计:全球视角
    3. 三、政策实践:全球经验与中国实践
    4. 四、结论
  • 中国缩小差距的政策建议
    1. 一、背景
    2. 二、成就
    3. 三、挑战
    4. 四、政策建议
  • 中国在全球舞台的崛起
    1. 一、背景
    2. 二、成就
    3. 三、挑战
    4. 四、政策建议
  • 引入“熔断机制”,打造科学的现代财政制度
    1. 一、财政“熔断机制”文献研究
    2. 二、“内在稳定器”是我国现代财政制度的“标配”
    3. 三、美国财产税中的“熔断机制”
    4. 四、税收管理引入“熔断机制”具有稳定税负、平稳税改、改善征纳关系等“一石多鸟”的功效
    5. 五、“熔断机制”与中期财政规划可以有效结合使用
    6. 六、小结
  • 浙江省广义税负水平和结构的宏微观分析及政策建议
    1. 一、浙江省宏观税负水平和结构分析
    2. 二、浙江企业的微观税负考察
    3. 三、进一步优化浙江省税负水平和结构的建议
    4. 四、总结
  • 政府“隐形之手”、债务展期与债务违约
    1. 一、引言
    2. 二、我国企业信用债问题的一个逻辑悖论:刚性兑付下的债务展期与不断下降的债务效率
    3. 三、刚性兑付、债务展期与债务违约之间关系和内在机理:一个基于博弈论的分析框架
    4. 四、刚性兑付下的不良债务展期可能引发的风险
    5. 五、债务出清与信用资源优化配置的路径选择——基于分析框架的政策内涵
    6. 六、结语
  • 编辑部絮语
  • Abstracts
  • 版权页
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