农业税质疑

作者在文中对正在试行中的农村税费改革方案保留农业税、提高农业税税率提出质疑，认为这是政府过度提取农业剩余为工业进行资本原始积累政策的延续；违背了公平税负的原则；不利于农业、农民入世；包含了农民负担反弹的可能；数额不大，征收成本高。     

19世纪新加坡华人秘密会党与鸦片包税探析——以陈成宝为个案的研究

新加坡是19世纪东南亚华人秘密会党活动的一个重要地区,本文以新加坡华人鸦片包税商陈成宝为研究个案,分析华人秘密会党在海峡殖民地鸦片包税经营中所扮演的角色,藉以管窥华人在整个海峡殖民经济制度中的地位与作用。     

试论服务理念视角下的政府电子税务

电子税务是各级政府推行电子政务的一种体现,其宗旨是利用信息技术提高税收征管水平,降低征纳税成本,改善税收环境,为纳税人和社会各界提供优质的税收服务。它的实现方式是利用一切现有信息技术,打造全方位的一体化电子服务平台,不断提升服务质量和水平。从本质上,电子税务彰显了现代政府管理中的服务理念。本文从服务理念的角度就政府实施电子税务如何为纳税人服务、为税收管理服务、为基层服务、为机关服务、为领导决策服务等提出对策和建议。     

高校税收筹划的法律思考——以高校教师个人所得税为视角

高校税收筹划不是偷税，而是一种合法的税务谋划或安排。高校税收筹划是高校提高教师待遇．增强高校教师纳税意识的客观需要。为实现高校效益的最大化，高校税收筹划应遵循合法原则、组织原则和审慎原则。     

社会保障税的性别敏感分析——基于税收政策中社会性别因素的考察

税收政策对于不同性别群体具有影响差异,甚而会产生隐性或显性的税收性别歧视。从男女退休年龄、再分配效应、劳动供给影响等方面考察社会保障税政策的性别影响差异,对于促进我国社会保障税制设计的进一步优化,具有重要的启示性价值。     

Rawls's Difference Principle as Compensation for Social Immobility

Outside academia, John Rawls's theory of justice—justice as fairness—has had little impact. This article is part of a broader project to rectify this. I offer a distinctive, second‐best, argument for Rawls's difference principle. The difference principle requires that inequalities in income and wealth are justified only if they benefit society's least‐advantaged citizens. My paper argues that, slightly‐modified, the difference principle is an excellent principle of redress in light of the UK's continued failure to give all citizens fair career chances. I show how we might realize the difference principle at the level of policy through tax rate reductions or negative tax rates. I conclude that if you don't want to accept the second‐best argument for the difference principle you must get serious about giving all citizens fair career chances. As I suggest, this task is extremely difficult.     

Why are Inheritance Taxes Unpopular?

There is a puzzle over why inheritance taxes are unpopular relative to other taxes since they are progressive and, assuming they are spent wisely on welfare goods, more people should gain than lose through inheritance tax. I examine four reasons why inheritance tax might be unpopular (a) propaganda, (b) fiscal illusion, (c) framing and developing the latter (d) an evolutionary basis in human reasoning. The latter suggests that the relative popularity of a tax is related to how far the money taxed is already 'in the possession' of the person taxed. Given these reasons I make a suggestion and examine some proposal for making inheritance tax less unpopular.     

建立健全我国地方债券制度的若干思考

今年以来，为应对国际金融危机的冲击、积极扩大内需、保持GDP8％的增长率，国务院“同意地方发行2000亿元债券”。这标志着冻结16年的地方政府债券破冰启动。从发行交易现状来看，务必加强地方债券的制度设计、监管体系、市场环境的建设，完善我国的现行分税制。     

我国企业破产清偿顺序安排中的权利冲突与协调

破产清偿是破产法的核心问题。本文结合法理和相关立法,对劳动债权、担保债权和税收债权三种传统优先受偿权的顺序加以梳理,分析了三者存在的权利冲突问题,就此指出我国新破产法规定的不足,并提出了合理安排破产清偿顺序的建议。     

税法运行机制的经济分析

税收负担是税收法律运行机制的核心内容之一,税负的轻重在于价格需求弹性的大小。税法的公平和效率是税法运行机制的必有之义。