在台湾提高香烟税对香烟消费税的影响[外文翻译].rar

在台湾提高香烟税对香烟消费税的影响[外文翻译]

中文：6473字
英文：35818字

在台湾提高香烟税对香烟消费税的影响

摘要：本研究评估了5新台币（新台币5元）健康和福利税对国产和进口香烟和雪茄的消费增加的影响。
方法：采用1971年出版至2000年的统计数字，我们成立了统计（哥伦比亚广播公司）的需求模型为基础的中央局模型来估计价格，香烟和雪茄支出弹性系数。
结果：我们的研究结果显示，在国产和进口香烟的价格弹性系数分别为-0.644和-0.822。 对进口卷烟消费量减少了人均7.51包，以及国内的香烟消费量由15.21人均包减少。 占人均香烟消费量减少了22.72总包（18％）。
结论：从公共健康和经济的角度来看，在这次烟草消费税增加对台湾政府在减少香烟消费量有显着影响，它也会带来额外的税收收入。
 
关键词：消费税  价格弹性税

Corporate Governance, Monitoring and the Ownership Structure of the Firm: an Overview
Paolo Pasquariello

New York University-Stern School of Business

Abstract：This paper provides an overview of the most recent attempts by the literature to explain the relationship between Corporate Control considerations, monitoring costs and the ownership structure resulting from a public offering. The empirical evidence currently available is analyzed.  Two main theoretical paradigm as are identified and described. The “normative” approach tries to specify the market mechanism by which a previously privately held company becomes public as the device to cope with heterogeneity of investors, market-segmentation and the relationship between informed and uninformed trading, departing from the more general competitive Walrasian-type offering process. The “monitoring” approach, while maintaining the more traditional competitive structure for the capital markets, faces more explicitly the issue of corporate control, and the trade-off between monitoring, liquidity and risk-sharing as the main determinant of a large investor’s decision about whether to “raid” a company or not. The main results of the literature are explored and directions for future research are suggested.