统计研究 ›› 2007, Vol. 24 ›› Issue (4): 58-62.

• 论文 • 上一篇    下一篇

再就业税收政策有效性评价理论研究

彭国富 张玲芝   

  1. 河北经贸大学研究生学院
  • 收稿日期:1900-01-01 修回日期:1900-01-01 出版日期:2007-04-15 发布日期:2007-04-15

Theoretical research on the efficacy evaluation of the reemployment tax policy

PENG Guo-fu ;ZHANG Ling-zhi   

  • Received:1900-01-01 Revised:1900-01-01 Online:2007-04-15 Published:2007-04-15

摘要: 再就业是多年来备受我国各阶层人士所关注的问题,为了解决这个问题,各级政府曾先后出台了许多税收优惠政策,但其有效性还需进一步研究。根据再就业税收优惠政策的制定及其实施过程所具有的各种数量特征,其有效性的评价可以在运用库克曼——拉姆齐模型对评价基准进行测算的基础上来进行。以此为依据所进行的实证分析,应重点处理好评价任务与选用模型的功能具有一致性等四个问题。

关键词: 库克曼-拉姆齐模型, 再就业, 税收政策, 有效性, 评价

Abstract: Reemployment has attracted attention of the people from social stratums.In order to solve the problem, levels of governments worked out a series of policy, but their effects is to be tested. Based on the variable data in the course of carrying out, we can use Cukierman–Ramsey Model to measure its evaluation standard and test its efficacy. We should lay stress on the evaluation task and model function when we analyze the problem.

 

Key words: Cukierman-Ramsey Model, Reemployment, Tx policy, Evaluation, efficacy