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.

China’s Regional and Global Policy Through the Shanghai Cooperation Organization

China,as a new global power,is expanding its influence across the globe and regions through various strategies and means,including regional and global organizations,in the post-Cold War era.As a result,since the Shanghai Cooperation Organization(SCO)was established in 2001,China,as one of its major founders,had attempted to use the SCO as a platform for influence beyond its borders.This paper aims to investigate China’s growing influence and diplomatic prowess through the SCO.

Strengthen Exchanges and Cooperation with Peace Organizations around the World under the Banner of Peace

At early 1980’s, based on analysis of the new changes, features and trends of the international situation, Comrade Deng Xiaoping came to the important conclusion that peace and development had become strategic issues with global significance of the contemporary world. It put

Alienation of Rural Cooperative Finance and the Innovation of Financial Organization in China

Based on the elaboration of the content and status of rural cooperative finance, rural cooperative finance--the alienation of rural credit cooperative is introduced from three aspects of the concept and objective of management, the organizational form and management mode, and the service object and business scope. Causes of alienation are analyzed. Firstly, change in the economic foundation of cooperative finance is the fundamental reasons for the alienation. Secondly, mandatory system change led by the government is an important reason for alienation. Thirdly, property and administration structure of rural credit cooperative are the internal reasons for alienation of agricultural support. To achieve the innovation of rural cooperative financial organization, the following aspects should be done: cultivating the basis for rural cooperative economy, further promoting the reform of rural credit cooperatives (innovating a variety of property rights modes; making clear definition of ownership; implementing the internal governance structure), introducing competition in the field of rural cooperative finance, and homing function of government and rural cooperative finance.

The Function,Future and Support Elements of Farmer Cooperative Economy Organization

The nature of farmer cooperative economy organization( known as FCEO) determines the fact that the economic effects of farmer cooperative economy organization are as important as its social effects. Many experts,however,now would only focus on its economic function, and either neglect or weaken its social influence. Therefore,this paper introduces the theoretical foundation of the farmer cooperative economy organization,and studies the nature of cooperative economics. Based on those typical cases,the future of cooperative organization and four supporting elements were put forward in this paper.

Construction and Evaluation of the Theoretical Model of Citrus Cooperative Organization

Based on the general overview of cooperative economic organizations of citrus industry at home and abroad,theoretical model of the modernization,industrialization and marketization of Citrus Cooperative Organization is established.After selecting the indices,such as the scale of production,the scale of management,the rate of encouraged farmers,and the market competitiveness,quantitative evaluation index system for modernization,industrialization and marketization is established.Then,Citrus Cooperative Organization is divided into three stages,such as primary stage,intermediate stage and senior stage.After evaluating the modernization,industrialization and marketization of citrus industry in the United States,Spain and South Africa,it is pointed out that the Citrus Cooperative Organization in China at present is at the primary stage.Finally,policy direction of the development of Citrus Cooperative Organization in China is pointed out.

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.

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

Economic cooperation is an important foundation and development area for the Shanghai Cooperation Organization(SCO).Over the past 17 years,the SCO has made significant progress in regional economic cooperation,but it has also encountered many specific difficulties.The expansion of the SCO membership in 2017 brought opportunities to regional economic cooperation.Standing at this new historic starting point,the SCO should make full use of various favorable conditions,work hard to overcome the negative influence of internal and external unfavorable factors,strengthen solidarity and cooperation,solve problems that hinder development,and promote a new level of economic cooperation.

Maritime Security:A New Field of Cooperation for the Shanghai Cooperation Organization?

After 17 years of development,the Shanghai Cooperation Organization(SCO)has achieved remarkable results in cracking down on the“three evil forces”of terrorism,separatism and extremism,as well as resolving border disputes and handling transnational crimes.It has become an important force in global security governance.As the security threats will not only come from the land after the expansion of membership,the SCO member states should now also attach importance to maritime security threats,turn their attention to the ocean in a timely manner and gradually strengthen maritime security cooperation.

The Shanghai Cooperation Organization: Opportunities and Challenges

Founded on June 15,2001, the Shanghai Cooperation Organization, a new-type regional cooperation

Interconnectivity in the Region of Eurasia:Mongolia’s Presence in the SCO(Shanghai Cooperation Organization)

The Shanghai Cooperation Organization(SCO)was formed in 2001 after breakdown of the socialist system and the Soviet Union as a new form of cooperation between former socialist countries in Eurasian region.Mongolia joined the SCO in 2005 with an observer member status.Since 2007,Presidents of Mongolia began to participate every year to the Summit of the heads of SCO member states.By the initiative of Mongolian President,in 2014 the tripartite format of the meetings of the leaders of three countries:Russia,China,and Mongolia were established.In June 2016,during the third meeting of the leaders of Russia,China,and Mongolia in Tashkent(Uzbekistan),“The Russia-China-Mongolia Economic Corridor Program”document was signed.This program is aiming to develop the infrastructure of three countries,ensuring the competitiveness of products on the world market,and strengthening the Eurasian integration.The content of this program is combining the main ideas of Chinese“Belt-Road”megaproject,Russian initiative for developing of Eurasian economic integration and Mongolian“Steppe Road”project.The main goal of the“Steppe Road”initiative is to involve Mongolia to become the transit territory for transportation of natural gas,oil,and other products between Russia and China.In conclusion,the author gives some comments regarding the issue of full membership status of Mongolia to the international organization—SCO.

Analysis on the Rural Cooperative Organization Established by Returning Migrant Workers——A Case of the Cooperative Organization of Han's Cattle and Lamb Fattening in Gonghe County,Qinghai Province

Taking the Han's Cattle and Lamb Fattening Cooperative Organization in Gonghe County of Qinghai Province as an example,the geographic situation,establishment process and operation situation of the cooperative organization are expounded.And then the social effect of returning migrant workers who start their own business is analyzed.In the first place,starting their own business has promoted the rapid development of economy at county level;in the second place,it has promoted the adjustment of agricultural structure;in the third place,it is conducive to reallocating resources.The problems in the development of Han's Cattle and Lamb Fattening Cooperative Organization are analyzed from four aspects covering weakening of village' cadres,multiple ethnic groups,difficulties in expanding scale cooperation and inadequate funds.Three countermeasures which are conducive to creating favorable external environment for migrant workers to start their own businesses,takes the ethnic factors into consideration and implements scale operation,so as to solve the new problems in the process of developing rural farmers' cooperative organization and provide the evidence for formulating relevant policies.

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.

The first Sino-US Innovation and Entrepreneurship Summit of Carnegie Mellon University held in Pittsburgh

Jointly organized By Sino-US Innovation and Entrepreneurship Summit Organizing Committee of Carnegie Mellon University (CMU), the Chinese Students and Scholars Association (CMU-CSSA)