论夫妻一方婚前财产于婚后所生利益的归属

夫妻一方婚前财产于婚后所生利益的归属历来较有争议。本文首先将这些利益划分为孳息、投资收益和增值三个种类;然后对国内学者的不同观点进行了总结;在此基础上提出确定其归属的一般规则和补充规则:一般规则是如果婚后利益的产生体现对方协力则作为共同财产,否则仍为个人财产;补充规则是如果一方仅以婚前财产所生利益为唯一收入来源,则将其中一部分视为共同财产;最后提出完善我国婚姻立法的条文设计方案。     

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.     

Perceptions of global inequality: a call for research

In light of media attention to and growing public awareness of the globalizing economy, a case for the expanded empirical investigation of public perceptions of international income distribution and inequality is presented. Theoretical issues to be illuminated by such studies are considered; exploratory qualitative data are provided to illustrate the rich potential of such research; and a variety of issues that must be addressed when conducting future research in this area are reviewed.     

农民增收难的制度因素分析及对策

“三农”问题以农民问题为首,而农民问题的关键是农民收入问题。只有积极稳妥地推进各项制度改革,才能从根本上促进农村经济发展,切实增加农民的收入。     

Facing death in the early days of life: Inequality between the sexes in enlightenment demographic thought

The first measurements of differential mortality by sex took place at the end of the seventeenth century. Once its existence has been clearly shown during the eighteenth century by the works of Struyck, Kersseboom, Süssmilch, Deparcieux and others, what analysis emerged? If one of the two sexes benefited from a longer life, was this rule valid in all places and for all ages? All the demographers observed that such a difference began during infancy and childhood. How can it be explained that children were not equal in the face of death? Why did so many boys die before their teenage years? We can find several types of explanation: the will of God, the natural order, the biological constitution and the social habits of children of more than one year old.     

从公平效率角度看农村个人所得税的开征

农村个人所得税的开征,无论是从公平还是从效率的角度看,都是不合时宜的。根据权利义务的统一性,农民没有享受到跟城镇居民相同的权利,如果让他们履行同样的义务,无疑是不公平的。考虑到中国农村的实际情况,开征也不符合效率原则。     

STRUCTURAL FACTORS AND BLACK INTERRACIAL HOMICIDE: A NEW EXAMINATION OF THE CAUSAL PROCESS*

This study evaluates the assumption that deprivation among African Americans and racial inequality lead to black interracial homicide due to racial conflict and antagonism. Using refined race‐adjusted Supplemental Homicide Report data, Uniform Crime Report data and census data, we test an alternative hypothesis that draws on the macrostructural opportunity theory to assess and more accurately specify the relationship between structural characteristics and black interracial homicide. We find that first, the relationship between economic factors and black interracial homicide can be explained in large part by high rates of financially motivated crime such as robbery, and second, that economic factors are associated with financially motivated but not expressive black interracial killings. Analyses of black intraracial killings are performed for comparison purposes. Collectively, the findings suggest that conflict‐based explanations rooted in racial antagonism and frustration aggression may be premature.     

保姆行业的现状、发展方向及其立法思考

当今,随着社会结构、家庭结构的转型及生活节奏的加快,保姆越来越成为许多城市家庭的必需。家庭服务业发展的整体滞后使得家庭服务面临诸多危机,保姆行业自然不能例外。透析保姆行业的现状,可以发现保姆行业的出路在于保姆行业的产业化。要从根本上解决问题,必须借助立法促成保姆行业的产业化。     

西部地区减轻农民负担和增加农民收入研究

改革开放以来,农民负担主体逐步由集体转移到农户,使农民对负担的感受变得更为直接,农民负担重是全国现象,西部地区农民负担不平衡问题更为突出。制约西部地区农民增收的因素是多方面的。增加农民收入与减轻农民负担二者相互关联、相辅相成,减轻农民负担就是保护农民利益,也是增加农民收入,二者是一个问题的两个方面。在协调农民收入和农民负担关系时,关键是要找准二者的结合部。     

How Social Wealth Funds Could Help Tackle Inequality

This article examines the potential to tackle the roots of inequality by the introduction of one or more social wealth funds. Such funds would aim to capture some of the financial gains from the private ownership of capital—a principal driver of inequality—and use the proceeds for wider community benefit, such as investment in social infrastructure. In recent decades a number of countries have introduced a variant on such funds, mostly taking the form of state‐owned sovereign wealth funds resourced through the exploitation of oil, and used for a diversity of economic purposes. In contrast, the UK has failed to take the opportunity to create such funds by, for example, reinvesting the revenue from the sales of public assets. So would it be possible to build one or more such collectively owned funds in the UK, and if so, how should they be financed? As well as funding social investment and anti‐inequality programmes, could such a scheme also help finance a regular Citizen's Dividend payment or a Citizen's Income scheme?