The economics of parking provision for the morning commute

In this paper, we study the economics of parking provision for the morning commute, where all the parking lots are owned and operated by private operators. The parking capacity allocations, parking fees and access times are considered in a parking market. First we solve the parking market equilibrium without regulatory intervention, revealing four types of competitive equilibrium. Only one of the four types of equilibrium, however, is found to be stable and realistic, and under it each parking area is preferred by the commuters during certain time periods. Compared to the case without parking choice, provision of parking through a competitive market is able to reduce commuters’ travel cost and queuing delay, but it does not necessarily lead to the most desirable market outcome that minimizes social cost or commuter cost. This issue can be addressed through market regulations, such as price-ceiling, capacity-floor or capacity-ceiling, and a quantity tax/subsidy regulation. It is found that both price-ceiling and quantity tax/subsidy regulations can efficiently reduce both the system cost and commuter cost under certain conditions, and help ensure the stability of the parking market. Numerical examples are also provided to illustrate these findings and furthermore, how a price ceiling or a quantity tax/subsidy should be set in a parking market under realistic model parameters.     

成品油税费改革对农村公路管理养护体制的影响

分析了成品油税费改革对农村公路管理养护体制带来的影响,提出了具体的解决办法。     

THE SIGNIFICANCE OF PRE- AND POSTOPERATIVE MEASUREMENT OF SERUM CA242 LEVELS IN PANCREATIC CANCER

THE SIGNIFICANCE OF PRE- AND POSTOPERATIVE MEASUREMENT OF SERUM CA242 LEVELS IN PANCREATIC CANCER@陈熹@秦兆寅@纪宗正@黎一鸣l Hag1und C, Lindgren J, Roberts P et al. Tis-sue expression of the tumorassociated antigenCA242 in benign and malignant pancreatic le-sions: a comparison with CA5O and CAl9-9.Br J Cancer, l9891 6O(5): 845 2 Kuusela P, Haglund C, Roberts P. Compari-son of a new tumor marker CA242 with CAl9-9, CA5o in degestive trac[ diseases. B…     

A computerized household activity scheduling survey

Household activity scheduling is widely regarded as the underlying mechanism through which people respond to emerging travel demand management policies. Despite this, very little fundamental research has been conducted into the underlying scheduling process to improve our understanding and ability forecast travel. The experimental survey approach presented in this paper attempts to fill this gap. At the core of the survey is a Computerized Household Activity Scheduling (CHASE) software program. The program is unique in that it runs for a week long period during which time all adult household members login daily to record their scheduling decisions as they occur over time. An up-front interview is used to define a household's activity agenda and mode availability. A sample of 41 households (66 adults and 14 children) was used to assess the performance of the survey. Analysis focuses on times to completion, daily scheduling steps, activity-travel patterns, and scheduling time horizons. Overall, the results show that the computer-based survey design was successful in gathering an array of information on the underlying process, while minimizing the burden on respondents. The survey was also capable of tracing traditionally observed activity-travel outcomes over a multi-day period with minimal fatigue effects. The paper concludes with a detailed discussion on future survey design, including issues of instrument bias, use of the Internet, and improved tracing of spatial behaviour. Future use of the survey methodology to enhance activity-travel diary surveys and stated responses experiments is also discussed. This revised version was published online in June 2006 with corrections to the Cover Date.     

从会计政策与所得税政策的异同看所得税会计的发展与完善

所得税与会计在收入、费用的确认、计量以及税金的计算、缴纳方面有密切联系,但却属经济学中两个不同的分支,具有不同的研究对象,遵循不同的规则,具体的法律、法规规定也不相同,有其各自的独立性。针对会计政策与所得税政策的异同分析我国所得税会计的成因及其发展与完善。     

论我国个人所得税的税制改革

阐述了我国个人所得税税制的特征,对个人所得税税制存在的缺陷做了分析,对个税改革的条件、原则和具体措施提出了自己的观点。     

Paying for harbor maintenance in the US: Options for moving past the Harbor Maintenance Tax

The Harbor Maintenance Tax is a fundamentally flawed maintenance funding mechanism for the critical US port system. Three alternatives were analyzed. User fee rates were estimated for either a national or regional tonnage based fee. Our results indicate that maintenance cost recovering regional fees could vary widely from about 10 cents per tonne to nearly 80 cents per tonne. A national rate would be about 30 cents per tonne. The large regional differences and affects on bulk shippers are likely to make implementing and maintaining cost recovering tonnage based fees infeasible. Two other mechanisms are considered. One possibility is to abolish the HMT without a replacement mechanism. The obvious strength of this approach is its simplicity, the weaknesses is that it is not budget neutral. Another possibility is to increase the federal diesel tax rate. One strength of the approach is the reasonable rate increase required to recover port maintenance costs (estimated between 0.278 and 0.315 cents per liter). An additional strength is that relatively inefficient fuel users will either make the largest share of the additional payments or the freight will shift modes to one that is more efficient. One weakness is that the rate has been unchanged since 1997, this points to the political difficulty involved in passing such a rate increase.     

Can regional transportation and land-use planning achieve deep reductions in GHG emissions from vehicles?

The Intergovernmental Panel on Climate Change estimates that greenhouse gas emissions (GHG) must be cut 40–70% by 2050 to prevent a greater than 2 °Celsius increase in the global mean temperature; a threshold that may avoid the most severe climate change impacts. Transportation accounts for about one third of GHG emissions in the United States; reducing these emissions should therefore be an important part of any strategy aimed at meeting the IPCC targets. Prior studies find that improvements in vehicle energy efficiency or decarbonization of the transportation fuel supply would be required for the transportation sector to achieve the IPCC targets. Strategies that could be implemented by regional transportation planning organizations are generally found to have only a modest GHG reduction potential. In this study we challenge these findings. We evaluate what it would take to achieve deep GHG emission reductions from transportation without advances in vehicle energy efficiency and fuel decarbonization beyond what is currently expected under existing regulations and market expectations. We find, based on modeling conducted in the Albuquerque, New Mexico metropolitan area that it is possible to achieve deep reductions that may be able to achieve the IPCC targets. Achieving deep reductions requires changes in transportation policy and land-use planning that go far beyond what is currently planned in Albuquerque and likely anywhere else in the United States.     

Bunker levy schemes for greenhouse gas (GHG) emission reduction in international shipping

A fuel levy is one of the market-based measures (MBMs) currently under consideration at the International Maritime Organization. MBMs have been proposed to improve the energy efficiency of the shipping sector and reduce its emissions. This paper analyses the economic and environmental implications of two types of levy on shipping bunker fuels by means of an analytical model built on the cobweb theorem. A unit-tax per ton of fuel and an ad-valorem tax, enforced as a percentage of fuel prices, are examined. In both cases, a speed and fuel-consumption reduction equivalent to an improvement in the energy efficiency of the sector would be expected as a result of the regulation enforcement. The speed reduction in the unit-tax case depends on fuel prices and the tax amount, whereas in the ad-valorem case it relies upon the enforced tax percentage.Both schemes lead to industry profit decline, the extent of which depend on the structure of the levy and market conditions. Since there is concern that the costs resulting from the policy will be passed from shipping companies to their customers along the supply chain, the paper dwells on how the costs arising from the enforcement of the levy will be actually allocated between ship-owners and operators, and cargo-owners. In a market characterised by high freight rates and with no or limited excess capacity, a higher percentage of the total tax amount is transferred from ship-owners to shippers. In case of a recession the opposite happens.     

出租车行业“时距并计”计价方式的非合理性

针对出租车行业的"拒载"现象,以公平负担原则和企业经营风险理论为基础,对"时距并计"计价方式进行了剖析,说明"时距并计"计价方式不合理;指出出租车企业不应将其上涨的运营成本-交通拥堵成本转嫁给消费者;出租车作为一个消费者普遍使用的运输工具,应该按照市场经济原则,承担企业经营风险,进一步探索寻求对消费者和经营者双方更为公平、更为合理的计价方式,收到双赢的效果。