WorldCat Identities

宏卿

Overview
Works: 29 works in 45 publications in 2 languages and 152 library holdings
Genres: Biography  Anecdotes  History  Case studies 
Roles: Author
Classifications: DS779.49.L53, 951.06092
Publication Timeline
.
Most widely held works by 宏卿
Ta jiang shi Zhongguo da guan jia : Li Keqiang zhuan by Qing Hong( Book )

1 edition published in 2010 in Chinese and held by 38 WorldCat member libraries worldwide

Shuo hua de zi ben by Qing Hong( Book )

4 editions published between 2002 and 2003 in Chinese and held by 19 WorldCat member libraries worldwide

Ben shu bao kuo nan ren shuo hua de zi ben,Nv ren shuo hua de zi ben,Lian ren shuo hua de zi ben,Peng you shuo hua de zi ben deng nei rong
In praise of tax havens : international tax planning and foreign direct investment by Qing Hong( Book )

5 editions published between 2006 and 2007 in English and held by 14 WorldCat member libraries worldwide

The multinationalization of corporate investment in recent years has given rise to a number of international tax avoidance schemes that may be eroding tax revenues in industrialized countries, but which may also reduce tax burdens on mobile capital and so facilitate investment. Both the welfare effects of and the optimal response to international tax planning are therefore ambiguous. Evaluating these factors in a simple general equilibrium model, we find that citizens of high-tax countries benefit from (some) tax planning. Paradoxically, if tax rates are not too high, an increase in tax planning activity causes a rise in optimal corporate tax rates, and a decline in multinational investment. Thus fears of a "race to the bottom" in corporate tax rates may be misplaced
Chou lou de Xianggang ren by Qing Hong( Book )

1 edition published in 2004 in Chinese and held by 11 WorldCat member libraries worldwide

Sheng cun de zi ben by Qing Hong( Book )

1 edition published in 2003 in Chinese and held by 11 WorldCat member libraries worldwide

Zuo shi de ji qiao = The skill of work by Hong qing( Book )

1 edition published in 2006 in Chinese and held by 10 WorldCat member libraries worldwide

Zuo ren de fang yuan = The way of behavior by Hong qing( Book )

1 edition published in 2006 in Chinese and held by 6 WorldCat member libraries worldwide

Zuo shi de zi ben by qing Hong( Book )

3 editions published between 2002 and 2004 in Chinese and held by 5 WorldCat member libraries worldwide

Ben shu bao kuo mei you gui ju nan cheng fang yuan,Liang hao de kai duan shi cheng gong de yi ban,Da shi kai shi yu xi xiao,Nan shi kai shi yu jian yi deng nei rong
Jun shi cheng yu gu shi xuan cui = Junshi chengyu gu shi xuancui by Qing Hong( Book )

2 editions published in 2007 in Chinese and held by 5 WorldCat member libraries worldwide

Jin rong xue an li jiao cheng( Book )

3 editions published in 2010 in Chinese and held by 4 WorldCat member libraries worldwide

Ben shu fen wei jiu zhang,Mei yi zhang hui bian 5 dao 6 ge an li,Jin kou jiao cai xiang guan zhang jie zhi shi yao dian jin xing tao lun yu si kao,Mei ge an li hou you she ji le san ge wen ti.Nei rong han gai:jin rong xue gai lun,Huo bi,Xin yong,Li lv,Jin rong ji gou,Jin rong ye wu,Jin rong shi chang,Tong hua peng zhang yu tong huo jin suo,Jin rong diao kong
International taxation and income-shifting behaviour of multinational corporations by Qing Hong( Book )

3 editions published between 2010 and 2012 in English and held by 4 WorldCat member libraries worldwide

This thesis examines the income-shifting behaviour of multinational corporations when they are facing international corporate income tax rate differentials. Multinational corporations may apply tax-planning strategies in order to shift their pre-tax profits from a high-tax country to a low-tax country; therefore, the same amount of money would be subject to a lower tax rate. By doing so, multinational corporations minimize their global tax liabilities without changing their total income. The first essaya develops a simple general equilibrium model by which to explore the effect of tax planning on the host country in terms of social welfare and optimal taxation. We endogenize multinational corporations' investment decisions by allowing the user cost of capital to be affected by shifting decisions. We find that if tax rates are not excessively high, then an increase in tax planning activity causes a rise in optimal corporate tax rates, and a decline in multinational investment. Thus, fears of a "race to the bottom" in corporate tax rates may be misplaced. Also, we find that the residents in high-tax countries may be better off with (some) income shifting. We prove that there is an interior optimal thin capitalization rule (a restriction on the debt-to-equity ratio) that is lower than the degree of tax planning preferred by multinational firms. The second essay empirically examines the evidence of income-shifting behaviour of Canadian multinational corporations. The results are consistent with the income-shifting hypothesis that multinationals are inclined to shift their pre-tax profits to low-tax jurisdictions. I find that having non-arm's length transactions with related parties in tax-haven countries has a significant negative impact on the taxable income that is reported in Canada. Further, I compare the different roles between small havens and large havens b and find that the effect of having transactions with small havens is significantly negative, while the effect of having transactions with large tax havens is not significant. Also, I find that if Canadian corporations control their foreign-related corporations with whom they had non-arm's length transactions, then they are more likely to report lower taxable incomes in Canada than are those that have other types of relationships with their foreign-related corporations.aThis essay is coauthored with Professor Michael Smart.bA small haven refers to a tax haven country with a population equal to or less than one million while a large haven refers to be a tax haven country with a population greater than one million
Zuo ren de zi ben by Qing Hong( Book )

2 editions published between 2002 and 2004 in Chinese and held by 4 WorldCat member libraries worldwide

Ben shu bao kuo le zi lü di yi, yi xing di er, kang kai di san, li zhi di si deng fang mian de nei rong
In praise of tax havens : international tax planning and foreign direct investment( )

1 edition published in 2007 in English and held by 3 WorldCat member libraries worldwide

Cong ming bao bao qi meng cong shu by Hai Li( Book )

1 edition published in 2000 in Chinese and held by 3 WorldCat member libraries worldwide

Qiang zhi ku : shou qiang, chong feng qiang( Book )

2 editions published in 2002 in Chinese and held by 2 WorldCat member libraries worldwide

Sheng cun de zi ben( Book )

1 edition published in 2002 in Chinese and held by 2 WorldCat member libraries worldwide

Le xiang xian zhong qiu( Visual )

1 edition published in 2006 in Chinese and held by 1 WorldCat member library worldwide

Wai da zheng zhao by qing Hong( Book )

1 edition published in 2003 in Chinese and held by 1 WorldCat member library worldwide

Qing shao nian zi wo bao hu du ben( Book )

1 edition published in 2000 in Chinese and held by 1 WorldCat member library worldwide

Characterisation of the phenanthrene degradation-related genes and degrading ability of a newly isolated copper-tolerant bacterium( )

1 edition published in 2017 in English and held by 1 WorldCat member library worldwide

Abstract: A copper-tolerant phenanthrene (PHE)-degrading bacterium, strain Sphingobium sp. PHE-1, was newly isolated from the activated sludge in a wastewater treatment plant. Two key genes, ahdA1b-1 encoding polycyclic aromatic hydrocarbon ring-hydroxylating dioxygenase (PAH-RHDɑ) and xyLE encoding catechol-2, 3-dioxygenase (C23O), involved in the PHE metabolism by strain PHE-1 were identified. The PAH-RHD gene cluster showed 96% identity with the same cluster of Sphingomonas sp. P2. Our results indicated the induced transcription of xylE and ahdA1b-1 genes by PHE, simultaneously promoted by Cu(II). For the first time, high concentration of Cu(II) is found to encourage the expression of PAH-RHDɑ and C23O genes during PHE degradation. Applying Sphingomonas PHE-1 in PHE-contaminated soils for bioaugmentation, the abundance of xylE gene was increased by the planting of ryegrass and the presence of Cu(II), which, in turn, benefited ryegrass growth. The best performance of PHE degradation and the highest abundance of xylE genes occurred in PHE-copper co-contaminated soils planted with ryegrass. Graphical abstract: Highlights: A newly isolated bacterium possesses high PHE biodegradability and Cu-tolerance. High level Cu was reported to promote PAH-RHDɑ and C23O genes expression. Structure of PAH-RHD gene cluster has high similarity to other Sphingobium strains. Ryegrass and Cu enhanced PHE degradation and abundance of Sphingobium PHE-1. Abstract : The PHE biodegradability and expression of PHE degradation genes in a newly isolated bacterium strain were enhanced by high level copper
 
moreShow More Titles
fewerShow Fewer Titles
Audience Level
0
Audience Level
1
  Kids General Special  
Audience level: 0.80 (from 0.54 for Cong ming ... to 0.95 for In praise ...)

Alternative Names
Qing, Hong

Languages
Chinese (26)

English (10)