马克思收入分配公平观与我国收入分配关系的调整

目前,我国的收入分配已由过去的平均主义开始转向收入分配差距扩大阶段。如何坚持以马克思的收入分配公平理论为指导,正确处理我国现阶段的公平与效率的关系,已成为构建社会主义和谐社会的一个重要内容,也是中国特色社会主义的本质要求和具体体现。     

后土地财政时期减支增收的财税法律规制

后土地财政时期出现的财税现实困境暴露出过往经济发展失衡的问题,究其根源,无疑是现存财税制度的供给无法有效应对后土地财政时期的预期。面对财税领域特别是地方财政增量减少的窘况,并不能一味以外延式增加地方财政收入的方式来解决。应以财税制度供给侧结构性改革为指导,转变“全能政府”的传统观念,运用财税衡平理念和理论,强化内涵式减支增收财税法制供给与实施保障。只有矫正过往稀缺财税资源粗放使用的痼疾,使财税资源集约化配置,才能产生有效率的高质量经济发展功效。应通过财税衡平法律机制的纠偏,优化财富分配的社会实质公平效能,最终实现新时代社会和谐与经济可持续发展的理想目标。     

Physical Discipline and Socioemotional Adjustment Among Jamaican Adolescents

The study examined the relationship between physical punishment and socioemotional well-being in a sample of Jamaican adolescents. The data indicated that the overwhelming majority of adolescent respondents experienced physical punishment within their families. Physical punishment was significantly associated with adverse psychological and behavioral consequences, in that adolescents reporting being victims of physical punishment also indicated a greater propensity to developmental adjustment problems than their non-victimized peers. However, unlike findings from research emanating from more industrialized cultures, sociodemographic factors were not associated with the incidence of physical punishment. Gender showed statistical significance on all socioemotional dimensions and with behavior problems but not with physical punishment. Implications for policy decisions to reduce children’s exposure to violence within that particular cultural context are discussed.     

高校学生网络性心理障碍及其调适

互联网已经成为高校学生日常生活中不可替代的一部分,上网聊天与游戏基本上成为目前大学生网络生活的主旋律,一些大学生因过分迷恋,导致了网络性心理障碍,影响了正常的学习生活。因此,调适大学生网络性心理障碍是全社会和大学生自己迫在眉睫的任务     

财政转移支付结构调整困境及其人权再定位

为便于落实财政转移支付规范目标,我国将其分为一般性转移支付与专项转移支付,并分别予以功能定位。然而,受诸多因素影响,两类转移支付功能发挥产生混同与偏差,导致转移支付整体功能受限,转移支付结构调整陷入困境。对此,以结构视角分析,虽便于理解和说明,但需要注意到结构主义自身容易带有的对主体、环境及转移支付整体结构平衡的忽视这些局限,谨防将结构调整简化为增加一般性转移支付份量、减少专项转移支付份额到预设的比例。现有体制环境下,基于转移支付人权保障属性,有必要对转移支付结构进行人权维度再定位,为其整体功能圆满实现提供新的纠偏视角与规范途径。     

公共财政支出结构失衡对区域经济协调增长的影响研究

关于公共财政支出结构失衡对区域经济协调增长影响的研究表明,只有当各区域生产性支出与非生产支出相等时,各区域之间的经济增长速度才能达到最大化。在构建衡量公共财政支出结构失衡指标的基础上,通过指数计算,可以发现中部地区的财政支出结构失衡程度最严重,其次是东部,最后是西部。再运用该指数并结合运用1994年—2007年的面板数据,采用系统广义矩两步法对公共财政支出结构失衡与区域经济协调增长之间的关系进行实证分析,结果表明,东部的财政支出结构失衡反而能够促进经济的增长,中部和西部地区的财政支出结构失衡对经济增长并没有明显的作用。因此,我国地方政府财政支出结构需要得到进一步改善,才能促进区域之间经济的均衡增长。     

Understanding Domestic Violence in India During COVID-19: a Routine Activity Approach

Domestic violence, a prevalent problem in India, saw an increase during the lockdown imposed to contain the spread of COVID-19. This article explores the factors associated with an increase in domestic violence incidents during COVID-19 by applying routine activity theory (RAT) framework. Data were drawn from the incidents of domestic violence reported in newspapers. Data was analyzed using content analysis and three major themes, i.e., three principle components of RAT—motivated offender, suitable target, and absence of capable guardian—were drawn. Findings reveal that sources of motivation in domestic violence perpetrators during the lockdown were alcohol and unemployment. The symbolic value that perpetrators associated with women, lower inertia, visibility, and accessibility to the perpetrators made women suitable targets of domestic violence. Lastly, shortage of police force and travel restrictions on formal and informal sources resulted in the absence of capable guardians. We conclude that changes in the routine activities of people during the COVID-19 lockdown provided more opportunities to the perpetrators of domestic violence.

     

India and the ICC

The Statute of the International Criminal Court (ICC Statute)would have been more acceptable to India if it had containedan opt-in provision whereby a state could accept the jurisdictionof the ICC by declaration (possibly for a specified period),and this might be limited to particular conduct or to conductcommitted during a particular period of time. The lack of sucha provision, and the inherent jurisdiction which replaced it,are perceived as representing a violation of the consent ofstates, and thus a threat to sovereignty. India's resistanceto accepting the inherent jurisdiction of the ICC is explained,in part, by anxieties about how investigation, prosecution andcriminal proceedings in the Indian system may be judged by aninternational court. The inclusion of ‘armed conflictnot of an international character’ in defining ‘warcrimes’ in Article 8 ICCSt. constitutes another reasonfor India's concern (that the conflicts that persist in Kashmir,the North-East and as was experienced in Punjab, as well asthe violence of more recent vintage in Gujarat, could be referredto the ICC). Further elements giving rise to India's misgivingsare the fear that the Court might be used with political motives,the power conferred on the Prosecutor to initiate investigationsproprio motu and the role allotted to the Security Council.     

Intimate Partner Violence During Pregnancy and 1-Year Post-Partum

Using data on a nationally representative cohort of pregnant women in US cities, this study examines the prevalence and correlates of interpersonal violence (IPV)—physical, emotional, and coercion-control—during pregnancy and 1 year after birth. Overall, 33% of mothers and 40% of fathers experience some form of IPV during or after pregnancy. Hispanic women and those no longer romantically involved with their children’s fathers were most likely to experience IPV during pregnancy. Less educated women, women who reported that they or their spouses used substances (i.e., alcohol or illicit drugs), and women who reported that their pregnancy was unwanted were at high risk of IPV both during and after their pregnancy. Violence during pregnancy strongly predicted violence after pregnancy. Recent immigrants were among the least likely to leave a violent relationship 1-year post-partum. US-born women who were employed during their pregnancy were among the most likely to leave an abusive relationship 1-year post-partum. Electronic supplementary material  The online version of this article (doi:) contains supplementary material, which is available to authorized users.     

Income tax evasion in the United States and China

This paper compares income tax evasion in the US and China with regard to several aspects, including income tax evasion laws and cases, problems both countries face and their possible solutions. It provides a general picture of income tax evasion in the US and China from both theoretical and practical perspectives. In the last part of the paper, errors in translation on some websites are present to remind readers to be wary of such errors.     

个人所得税税前扣除的概念厘清与制度完善——以混合所得税制改革为背景

个人所得税应纳税所得额依据收入额减除法定扣除额计算而得,其中计算的关键是个人所得税法如何规定征税时可以减除的扣除项目及其扣除标准。2018年《中华人民共和国个人所得税法》的修订,实现了个人所得税制由分类所得税制转向综合与分类相结合的混合所得税制。长期以来,因税前扣除的概念存在认识偏差,税前扣除制度虽几经修改,但收效甚微。在混合所得税制下,厘清税前扣除的定义及性质是讨论个人所得税制度完善的先决条件。无论是起征点还是免征额,都无法准确界定混合所得税制下税前扣除项目的内容。混合所得税制下的税前扣除项目呈现多维度、多环节的特征,包括一般性标准扣除、政策性专项扣除和差异性列举扣除。未来完善个人所得税税前扣除制度的基本思路应是:允许纳税人据实申报可扣除费用,并由纳税人选择适用固定额度的标准性扣除或据实申报的差异性扣除,以避免扣除制度间内容重复和性质重叠的问题;扩大税前扣除的适用范围,以提升税法公平性;增加税前扣除单位可选择性,以体现量能负担原则。     

分配结构的财税法调整

我国不合理的分配结构导致的大量分配问题,需要通过调整和优化分配结构来解决,其关键是改变分配制度中的收益分配权配置;对于分配结构的调整,传统法和现代法的功用各不相同,而财税法的功用则更为突出;财税法作为"分配法"所蕴含的分配理论,是分配结构调整的理论基础;财税法具体制度的调整和完善,有助于解决分配结构失衡、分配差距过大和分配不公等突出问题,对于维护分配秩序和实现分配正义尤为重要。     

政府规模分析与调适

本文通过分析政府规模的构成要素和影响政府规模的主要因素,研究它们之间的内在联系和变化规律,运用政府规模适度化评价标准,按照政府规模构成要素的运行规律,建构了政府规模的调适机制,提高政府的核心竞争力。     

论《监察法》中的违法所得:界分及其类型

《监察法》与《监察条例》通过"类型化+抽象化"的方式界定了职务违法,通过"类型化+具体化"的方式界定了职务犯罪,二者共同构成了违法所得中的"违法",并实现了职务违法与职务犯罪认定标准从"身份"向"公权力"的转变.违法所得中的"所得",共有三种类型:第一,原物型违法所得.其认定关键在于,通过判断行为人所指向的目的 财物—...     

Reassessing the Cross-National Relationship Between Income Inequality and Homicide Rates: Implications of Data Quality Control in the Measurement of Income Distribution

A significant positive relationship between income inequality and homicide rates has been found in a large number of cross-sectional studies and a few longitudinal analyses; a theoretically interesting interaction effect between income inequality and social welfare has also been found. For the most part researchers have been willing to use generous quality criteria in collecting income-distribution data, to maximize sample size and thereby enhance statistical power and representativeness. In the present paper we use a recently developed data set with explicit quality ratings for the income-distribution data, which permits systematic assessment of the consequences of relying on income-distribution measures of varying quality in examining the inequality-homicide relationship. Our analyses reveal that the income inequality-homicide relationship is remarkably robust in cross-sectional analyses. Regardless of the quality of income-distribution data, we observe significant positive effects of the Gini coefficient on homicide rates in cross-sectional multivariate models. Consistent results are also observed when an interaction term for income inequality and decommodification is examined. The results of longitudinal analyses differ; we observe a significant positive effect of changes in inequality on changes in homicide rates only when income-distribution measures of low quality are used.     

Social Inequality and the Perceived Income Justice Gap

This paper attempts to answer the question whether justice evaluations of income inequality in a society are determined more by country differences or by the social position an observer occupies. In very general terms what we study is whether, in shaping justice beliefs, cultural factors are more important than social-structural ones, or vice versa. In view of transformation societies, country differences are conflated with differences in the transformation processes the countries are experiencing. This is why we distinguish different types of transmations with regard to the postcommunist countries of Eastern and Central Europe testing empirically whether these transformation types exert influence on the justice beliefs, and how this influence compares to that of positional effects. With International Social Justice Project (ISJP) data of 1991 and 1996, we study the Czech Republic, Hungary, Russia, Bulgaria, East Germany, and—as a western referent society—West Germany. Main results are that in the early phase of transformation the different transformation types as well as social positions matter in shaping justice evaluations, over time, however, the types of transformation clearly lose influence. In 1996, compared to 5 years earlier, the countries have become similar in that most of the variation in the perception of the income justice must now be attributed to the positional differences of individuals. We conclude that the characteristics of the transformation processes decrease in importance for determining public views about social justice. In this respect, the transformation societies of Eastern and Central Europe may well be on the route to becoming more like western societies.