Impact of taxes on the 2030 Agenda for Sustainable Development:Evidence from Organization for Economic Cooperation and Development(OECD)countries

Multiple ecological and socioeconomic problems have occurred worldwide,raising the awareness of sustainability.This study aims to examine the impact of taxes on Sustainable Development Goals(SDGs)in the context of Organization for Economic Co-operation and Development(OECD)countries.This research used effective average tax(EAT),tax on personal income(TPI),tax on corporate profits(TCP),and tax on goods and services(TGS)as the variables of taxes,and employed secondary data from 38 OECD countries covering 2000–2021.The study also used Breusch-Pagan Lagrange Multiplier(LM),Pesaran Scaled LM,Bias-Corrected Scaled LM,and Pesaran Cross-sectional dependence(CSD)tests to analyze the existence of crosssectional dependency.Then,we established the stationarity of variables through second-generation panel unit root tests(Cross-sectional Augmented Dickey-Fuller(CADF)and Cross-sectional Im,Pesaran,and Shin(CIPS)),and confirmed the long-run cointegration of the variables by using secondgeneration panel cointegration test(Westerlund cointegration test).The results showed that EAT,TPI,TCP,and TGS are positively associated with SDGs.However,the change in TPI has a smaller effect on SDGs than the change in EAT or TCP or TGS.The result of panel causality indicated that EAT,TPI,and TGS have a unidirectional causal relationship with SDGs.The study also found that TCP has a bi-directional causal relationship with SDGs.Moreover,the finding indicated that the OECD countries need to focus on tax policies to achieve the 2030 Agenda for Sustainable Development.This study is based on the theory of optimal taxation(TOT),which suggests that tax systems should be designed to maximize social welfare.Finally,we suggests the importance of taking a comprehensive approach for the managers and policy-makers when analyzing the impact of taxes on SDGs.

Characteristics and Functions of Cooperative Economic Organizations for Water-saving Irrigation in Agricultural Development in Arid Areas

Agricultural cooperative economic organization for water-saving irrigation in arid areas is a new form of economic organization in production,operation and management during the application process of water-saving irrigation technologies.Currently,there are few researches on this cooperative economic organization.In this study,connotations of cooperative economic organizations for water-saving irrigation are specifically defined,and the characteristics and functions of this cooperative economic organization are analyzed.Based on that,several suggestions are proposed on the continuous development of cooperative economic organizations for water-saving irrigation.

Research on Benefit Distribution Mechanism of Farmers’ Specialized Cooperative Economic Organization

On the basis of conducting survey in Jiaonan City,the thesis analyzes benefit distribution mechanism of farmers’ specialized cooperative economic organizations:firstly,the benefit correlation is mainly the contract correlation;secondly,the profit distribution is mainly the dividend;thirdly,patronage refund has many connotations;fourthly,the public accumulation has not yet been quantified to individual;fifthly,the government support capital is ill-defined.Based on these,the measures are put forward in order to improve benefit distribution pattern of farmers’ specialized cooperative economic organizations:firstly,reform structure of property rights and realize farmers’ ownership;secondly,change mode of decision-making,and realize farmers’ control;thirdly,increase turnover rebate and realize farmers’ benefiting;fourthly,quantify public accumulation and government support fund.

Development of New Rural Cooperative Economic Organizations from the Perspective of Institutional Analysis

Appearance of new rural cooperative economic organizations is the result of institutional change and also important institutional arrangement and innovation promoting rural development of China. At present,development of rural cooperative economic organizations is faced with problems of unsmooth operation and management mechanism,lack of supervision mechanism,internal system defect and imperfect law,weak policy support,and imperfect financial system. In this situation,government should take due responsibility from improving legal system,strengthening policy support,deepening rural market reform,and improving rural financial system.

Performance Evaluation of Rural Cooperative Economic Organizations in Hunan Province Based on Structural Equation

Using the method of structural equation and balanced scorecard,this paper establishes the evaluation indicators and evaluation model for the performance of 21 rural cooperative economic organizations in X City of Hunan Province,and analyzes the relationship between indicators and dimensions of performance evaluation indicators,in order to find the influencing factors,obstacles and successful experience concerning the development of rural cooperative economic organizations. According to model analysis and conclusions,this paper sets forth the recommendations for promoting the development of rural cooperative economic organizations in Hunan Province,in order to provide a scientific basis for the institutional design and mechanism innovation of rural cooperative economic organizations in Hunan Province.

Construction of the Government Support and Evaluation Index System of Farmers' Cooperative Economic Organizations

On the basis of expounding the necessity of evaluation index system of farmers' cooperative economic organization,the three first level indexes including organization development index,member development index and social development index and 13 second level indexes including aggregate capital of cooperative organization,annual profit share of cooperative organization,annual total income of cooperative organization,etc.,are established according to the principles of Systematics and the methods of Statistics and Quantitative economics.By using the analytical hierarchy process,the weight of each index is tested and the operation result and evaluation mode is established,as well as the index standard value and comprehensive value.As for the result of the evaluation,it is suggested that the government should support the farmers' cooperative organizations in hierarchy and targeted way according to local conditions.Though the construction of index system and comprehensive score,the government should establish the entry and exit mechanism of farmers' cooperative organizations to reasonably guild the rapid development of cooperators.

Researches on Agricultural Cooperative Economic Organization Promoting Agricultural Insurance Development

The advantages of cooperative economic organization being the effective carrier of agricultural insurance development are analyzed. Firstly, cooperative economic organization promotes scale management and solves the problem of decentralized operation of small households. Secondly, cooperative economic organization can settle the problem of peasants' low systematization. Thirdly, cooperative economic organization can largely reduce the costs of agricultural insurance operation. Fourthly, cooperative organization decreases moral risks as well as adverse selection to some extent. Lastly, cooperative organization, to a certain degree, reduces the risks of agricultural production and increases the insurability of agricultural risks. Meanwhile, limitations of agricultural cooperative economic organization being the carrier of agricultural insurance operation are pointed out. Firstly, cooperative economic organization has limited coverage and small size of organization, which is harmful to the diversification of agricultural risks. Secondly, cooperative economic organization lacks capital funds and its development is not standard, which is not perfect for the function exertion as a carrier. Lastly, members of professional cooperative organization have low cultural qualities, which restrict the implementation of agricultural insurance. The modes of farmers' cooperative economic organization promoting agricultural insurance development are proposed, including mode of agricultural insurance cooperative ( mutual corporation), mode of "leading enterprises (companies) + professional cooperative organization (planting majors) + insurance" and mode of professional cooperatives serving as agricultural insurance agent. Last of all, the promoting role of agricultural insurance in agricultural cooperative economic organization is briefly illustrated.

Profits and Costs of the Development of Rural Cooperative Economic Organizations

Through analyzing the economic profits of rural cooperative economic organizations,the following conclusions are obtained.The rural cooperative economic organizations can get the economic profits which are in accordance with the demands of market-oriented economy.The rural cooperative economic organizations can benefit from sharing the knight service provided by the government;from reducing and avoiding various kinds of risks in operation and from applying the agricultural technology and standardization production.Besides,the organizations can share the profits bought along by the standardized production of agricultural production and their members can enjoy the profits bought by socialized service system.In addition,the rural cooperative economic organizations can enjoy the profits produced by the agricultural management integration strategy.What' more,they can increase profits by reducing the transaction costs;enlarging scale and enjoying the brand advantages.The analyses of the costs of the development of rural cooperative economic organizations mainly include the organizing costs,operation costs,restriction costs and cooperation costs.We think that the slow development of rural cooperative economic organizations is caused by their high operation cost and the impediment of external environment.In the end,the countermeasures on strengthening the research on the theory,promotion,education and training of rural economic cooperative organizations and intensifying the supports on the policies of rural economic cooperative organizations are put forward.

Deepening Economic Cooperation in the Shanghai Cooperation Organization:Opportunities,Barriers and Approaches

Over the past 17 years, the Shanghai Cooperation Organization has made significant progress in regional economic cooperation. The membership expansion has brought opportunities, but the internal and external negative factors that hinder in-depth development of economic cooperation still need to be properly addressed.

Zakat, Local Social Organization, and Social Capital in Rural Economic Development

Zakat as a source of development funding encourages well functioning of local organizations and social capital formation. Zakat management conducted by an organization with a set of norms promotes the development of local community organizations＇ function for the rural economic development activities. A case study was conducted in the Village of Patila, South Sulawesi Province. The community in this village successfully managed the selfsupporting development of social and agriculture infrastructures. Data collected were the activities of local organization of the board members of the mosque and educational development foundations, farmer group, and collective stall group. The results showed that a community truth on the mosque and educational development foundations was formed by the social infrastructure development of mosque and schools through the effectiveness of the zakat payment by rules （norms）. Both development foundations could function well through the network with villagers who migrate to other island as a potential zakat payer. Strengthening the social development organization supported the development of collective stall and pump farming system. The process of social and economic development in the Village of Patila as well as social capital formation encouraged people to carry out selfsupport development activities.

When Will Spring Come to the Non-Public Owned Economic Sector?

IN order to keep to promisesmade during negotiations to jointhe WTO, as from April 1,2002, the Chinese governmentbegan implementing the revised"Catalogue of Industries for ForeignInvestment" and its appendix.

The Governance Structure and Performance of Agricultural Cooperative Economic Organizations in the Three Gorges Reservoir Area

On the basis of questionnaire survey results of 100 agricultural cooperative economic organizations in Three Gorges Reservoir Area,this article uses the structural equation modeling as analysis tool to conduct empirical analysis of the governance structure and performance of agricultural cooperative economic organizations. The results show that the ownership structure has the most critical impact on the performance of cooperative organizations,and the impact coefficient is as high as 0.92; the importance of oversight mechanism is basically equivalent to that of the council structure for cooperative organizations,and the impact coefficient is 0.87 and 0.86,respectively,second only to the ownership structure; the size of members' quit capacity also has a very important impact on the performance of organizations,with impact coefficient of 0.74. Thus,the problems influencing the performance of organizations,in the current governance structure of agricultural cooperative economic organizations in Three Gorges Reservoir Area,are pointed out. Finally,corresponding countermeasures are put forward.

Comparison of energy consumption and economic performance of organic and conventional soybean production——A case study from Jilin Province, China

Modern agriculture heavily depends on energy consumption, especially fossil energy, but intensive energy input increases the production cost for producers and results in environmental pollution.Organic agricultural production is considered a more sustainable system, but there is lack of scientific research on the energy consumption between organic and conventional systems in China.The analysis and comparison of energy use between the two systems would help decision-makers to establish economic, effective and efficient agricultural production.Thus, the objectives of the present study are to analyze energy inputs, outputs, energy efficiency, and economic benefits between organic and conventional soybean（Glycine max（L.） Merrill） production.A total of 24 organic farmers and 24 conventional farmers in Jilin Province, China, were chosen for investigation in 2010 production year.Total energy input was 71.55 GJ ha–1 and total energy output was 96.18 GJ ha–1 in the organic system, resulting in an energy efficiency（output/input） of 1.34.Total energy input was 9.37 GJ ha–1 and total energy output was 113.4 GJ ha–1 in the conventional system, resulting in the energy efficiency of 12.1.The huge discrepancy in energy inputs and respective efficiencies lies in the several times higher nutrient inputs in the organic compared to the conventional production system.Finally, the production costs ha–1 were 33% higher, and the net income ha–1 25% lower in the organic compared to the conventional soybean production system.It is recommended to improve fertilizer management in organic production to improve its energetic and economic performance.

Influence of Climate and Socio-Economic Factors on the Spatio-Temporal Variability of Soil Organic Matter: A Case Study of Central Heilongjiang Province, China

For the scientific management of farmland, it is significant to understand the spatio-temporal variability of soil organic matter and to study the influences of related factors. Using geostatistical theory, GIS spatial analysis, trend analysis and a Geographically Weighted Regression （GWR） model, this study analyzed the response of soil organic matter to climate and socio-economic factors in central Heilongjiang Province during the past 25 years. Second soil survey data of China for 1979-1985, 2005 field sampling data, climate observations and socio-economic data for 1980-2005 were analyzed. First, soil organic matter in 2005 was spatially interpolated using the Co-Kriging method along with auxiliary data sets of soil type and pH. The spatio-temporal variability was then studied by comparison with the 1980s second soil census data. Next, the temporal trends in climate and socio-economic factors over the past 25 years were investigated. Finally, we examined the variation of the response of soil organic matter to climate and socio-economic factors using the GWR model spatially and temporally. The model showed that 53.82% area of the organic matter content remained constant and 29.39% has decreased during the past 25 years. The impact of precipitation on organic matter content is mainly negative, with increasing absolute values of the regression coefficient. The absolute value of regression coefficient of annual average temperature has decreased, and more areas are now under its negative effects. In addition, the areas of positive regression coefficient of annual sunshine hours have northward shifted, with the increasing absolute value of positive coefficient and decreasing absolute value of negative coefficient. The areas of positive regression coefficient of mechanized farming as a socio-economic factor have westward shifted, with the increasing absolute value of negative coefficient and decreasing absolute value of positive coefficient. The area of regions with the positive regression coefficient of irrigation has expanded. The regions with positive regression coefficient of fertilizer use have shrinked. The positive regression coefficient of mulch film consumption has significantly increased. The regression coefficient of pesticide consumption was mainly positive in the west of the study area, while it was negative to the east. Generally, GWR model is capable to investigate the influence of both climatic and socio-economic factors, avoided the insufficiency of other research based on the single perspective of climatic or socio-economic factors. Therefore, we can conclude that GWR model could provide methodological support for global change research and serve as basic reference for cultivated land quality improvement and agricultural decision making.

ORGANIZING MACRO ECONOMIC REGIONS AND ENHANCING INTER-PROVINCIAL COORDINATION AND PLANNING IN CHINA

This paper elaborates upon the purpose of macro economicroponalization and inter-provincial planning and coordination under thesocialist market system. It descnbes the characteristics and orgarnzationalforms of macro economic regions and the principle of macro economic regionalization. The six macro economic regions-Northeast China, NorthChina, Northwest China, Middle-East China, Southwest China and South China-are divided in the paper. At the end, the paper describes somemajor programs, which requires cooperation among various involvedprovinces.

Rural Cooperative Economic Organized United Association: A Case Study of Baoding City of Hebei Province

Taking its development in Baoding City as an example, we introduced service fields of rural cooperative economic organized united association. It mainly includes setting up service platform and providing scientific and technological services; organizing economic and trade negotiation and exchange, and promoting farmer-supermarket partnership; providing financial services and solving fund-raising problems. In line with these fields, we analyzed existing problems: (i) regional development is unbalanced and organization lacks internal connection; (ii) the development in some counties (cities) is to be improved, and the promotion effect is not significant; (iii) there is shortage of talent and the innovation strength is not enough; and (iv) it lacks system and management lacks restriction mechanism. Finally, we put forward countermeasures and recommendations: strengthen propaganda and cultivate farmers' cooperative awareness; incorporate rural cooperative economic organized united association into formal system arrangement, and absorb professional talents; innovate upon organization system of rural cooperative economic organized united association and improve service methods; improve internal operating mechanism and innovate upon working contents of rural cooperative economic organized united association at new development background.

Effects of Bio-organic Selenium on Agronomic Economic Traits and Selenium Absorption and Distribution in Rice

Under the same conditions of selenium application and application period,different application concentration treatments were set carry out the field plot experiments. The results showed that different treatments had no effect on the growth and development of rice plants;different treatments had an effect on the economic traits of rice; selenium treatment increased the number of filled grains per panicle,seed setting rate and 1 000-grain weight,thus increasing yield; the level of yield was Se4 > Se3 > Se2 > Se1 > Se0; different treatments had a greater effect on the milled rice rate; selenium treatment increased the milled rice rate; the milled rice rate of Se3 and Se4 treatments were 65% and 64%,respectively,which was significantly higher than that of the control group; the general law of selenium absorption of rice was leaf > stem> rice; the selenium content in leaves,stems and rice of different treatments was the highest in Se3 treatment; both the selenium content of rice( total selenium and organic selenium) and the ratio of organic selenium to total selenium in the selenium treatment met the local food safety standard of Hubei Province Selenium content of Selenium-enriched Foods( DBS42/002-2014); selenium-treated rice plants had a high selenium utilization rate,in the range of 51. 26%-64. 12%,exceeding 50%.

Regional container transportation system for Northeast Asia economic cooperation in the 21^(st) century

In this paper, the roles of infrastructure development and transportation coordination for Northeast Asian economic cooperation are discussed. It would be necessary to establish an efficient transportation network as soon as possible. 'Hub-and-Spoke'transportation system and China-Korean peninsula railway container transportation system might be more significant for regional economic cooperation.

Analyzing economic feasibility for investing in nursing care: Evidence from panel data analysis in 35 OECD countries

Objective:To analyze economic feasibility for investing in nursing care.Method:The number of practicing nurses'density per 1000 population as a proxy for nursing staff and Gross Domestic Product(GDP)per capita(current US$)were collected in 35 member countries of Organization for Economic Co-operation and Development(OECD)over 2000-2016 period.The statistical technique of panel data analysis including unit root test,cointegration analysis,Granger causality test,dynamic long-run model analysis and error correction model were applied to measure economic impact of nursing-related services.Results:There was a committed bilateral relationship between nurse-staffing level and GDP with longrun magnitudes of 1.39 and 0A1 for GDP-lead-nurse and nurse-lead-GDP directions in OECD countries,respectively.Moreover,the highest long-run magnitudes of the effect nursing staff has on increasing GDP per capita were calculated in Finland(2.07),Sweden(1.92),Estonia(1.68),Poland(1.52),Czech Republic(1.48),Norway(1.47)and Canada(1.24).Conclusion:Our findings verify that although the dependency of nursing characteristics to GDP per capita is higher than the reliance of GDP to number of nurses'density per 1000 population,investing in nursing care is economically feasible in OECD countries i.e.nursing is not only a financial burden(or cost)on health care systems,but also an economic stimulus in OECD countries.Hence,we alert governments and policy makers about the risk of underestimating the economic impacts of nurses on economic systems of OECD countries.