简介:转移定价不仅是跨国公司进行避税的主要方式,在不完全竞争条件下,还对增强关联企业竞争优势、抢占更多的市场份额起战略性竞争作用。从市场结构角度出发,利用经典国际市场份额竞争的两国模型,假设跨国公司可以选择出口或者对外直接投资的方式进入外国市场,研究不完全竞争市场中,公平交易原则对跨国公司市场进入模式选择以及社会福利的影响。结论表明:(1)税率差异化背景下,即使东道国没有市场优势,跨国公司也有可能进行对外直接投资,以实现其战略性动机;(2)不完全竞争条件下,即使公平交易原则的约束价格等于边际成本,也会由于限制转移价格的利润转移以及战略性竞争效应而造成市场扭曲,降低跨国公司进行FDI的积极性,并且可能导致税基减小,降低社会福利。另外,公平交易原则可能导致的这种负面效应会随着贸易成本的下降以及市场中企业数目的增加而减小。因此,公平交易原则的实施与一国产业政策相协调,也许会收到更好的效果。
简介:Thisarticleconsiders30provincesofChinaasthecross-sectionsubjects,andutilizesthedatasamplefrom2009to2015ofthesecross-sectionstoformulateaSpatialPanelDataDurbinModeltoanalyzetheeffectofenvironmentalregulationonemployment.Theresultindicatesthatenvironmentalregulationhasnegativeeffectonemploymentwiththeconsiderationofspatialspillovereffect,andthisadverseeffectisnotsignificantmathematically.Withtheenhanceofenvironmentalregulation,thenegativeimpactonemploymentwilldecreaseaccordingly,evenmayeventuallypromotejobgrowth,whichmeanstheremaybeanon-linearrelationshipbetweenthem.Specifically,thedirecteffectofenvironmentalregulationonemploymentindicatesthatitisbeneficialforjobgrowthwhereastheindirecteffectillustratethatitisdetrimentalforemployment.
简介:Companiescandomanybusinessopportunitiesthatdrivethegrowthrateofthecountry’seconomy.Butontheothersideoftherateofeconomicgrowth,visiblesocialgapandenvironmentaldamageoccurred.Therefore,thecompanymustrunitsoperationsbynotonlyfocusontheinterestsofthecompany(shareholder),butalsolookatthesocialandenvironmentalinterests(stakeholder)byimplementinggreenbusinesswhichistheapplicationofcorporatesocialresponsibility(CSR).Thisstudyaimstodeterminetheeffectofprofitability,leverage,andgrowthoncorporatesocialresponsibilitydisclosure(CSRD)ordisclosureoftheimplementationofgreenbusinessoffoodandbeveragecompanieslistedontheIndonesiaStockExchange(BEI)2013to2015whichisthepopulationofthisstudy.Thisgroupofcompaniesistakenastheobjectofresearchbecauseinthoseyearsthegroupofcompaniescontinuestoexperiencegrowthandcontributethelargesttogrossdomesticproduct(GDP)comparedtoothergroupsofcompanies.ThisresearchcanbeinputformanyothercompanieshowconditiononCSRDinfoodandbeverageconditionseenfromfinancialfactors.Thetypeofresearchisdescriptivequantitativewithhypothesistestingandcausalmethod.Theresultofthisresearchprovesthatprofitabilityvariablewithreturnonassets(ROA)indicatorinfluencesignificantlyandpositivelytoCSRD,whileleverageandgrowthdoesnotsignificantlyinfluenceCSRD.
简介:ThisprojectistoevaluatethebenefitsoftheMFNstatusandtheconsequencesofnon-MFNrenewalontradesbetweenChinaandtheUnitedStates.ThispaperalsorevealstheeffectsofquotaremovalonclothingandtextileproductsoninternationaltradesbetweentheUnitedStates,China,HongKong,Taiwan,andIndia.Dataanalyses,statistics,andcharts,thechangesinChina’snumberofexportstotheUnitedStates,inparticular,theapparelandtextilesectorswereselectedtoanalyzefrom1995to2005.
简介:自贸试验区建设是推进我国供给侧结构性改革、构建开放型经济新体制和实施新区域发展战略的重要途径。上海自贸区是否发挥其辐射带动作用将是自贸区发展面临的焦点问题之一。本文利用面板数据政策评估方法研究2009年1月至2016年12月期间上海自贸区对相邻地区进出口贸易的影响,以此评估自贸区的经济溢出效应。结果发现:上海自贸区成立对相邻周边地区特别是相邻的上海腹地和浙江省(除上海腹地的进口贸易外)的进出口贸易带来正溢出效应;上海自贸区的制度创新并没有带来较大的贸易转移效应(除浙江省短时期的进口贸易外),反而发挥了较大的辐射带动作用;上海自贸区成立对浦东新区的进口贸易和出口贸易有正向促进作用,且对进出口贸易的促进作用较平衡。据此提出自贸区应进一步加大改革开放的力度。