The Contribution of the “Dutch School” in Public Finance to the Theory of Personal Income Taxation (1870–1920)

Hansen's dissertation (1996) is an impressive, highly valuable, and thorough study on the problems of income taxation in Germany. These problems were also extensively discussed in Dutch economic literature around 1900. Several authors took part in the discussion, and some were also involved as politicians. They are referred to as the Dutch School in public finance. The discussions in the Netherlands were of a distinctive character as far as the tax rate (progression) is concerned. With regard to the tax base (the concept of income) there is in the case of the reform of the income tax in 1915, via in particular Treub, close affinity to that thinking in Germany, that is so eminently analyzed by Hansen.     

Three paradigms in a single monetary circulation

The nature of money is simple and easy to understand, both what it is and what it was; it is the ＂law of gravity＂ we all understand. Many macroeconomic concepts and operations are based on money. Without it, they would be impossible to comprehend and, in fact, can only be understood by methodically tracking the circulation of money. There are three core paradigms of money and money circulation： the money multiplier, the velocity of circulation of money income and the money-income multiplier. In this paper, we try to demystify or decouple some of these circulatory mechanisms in order to establish, to the extent that is possible, a single comprehensive theory. A comprehensive theory or an approximation to such demands that the three economic operations corresponding to the above three paradigms form part of the same monetary macroeconomic phenomenon. To prove workable, it requires that the formulae arrived at being represented by a single mathematical expression. This paper shows that there is a conflict between, on one hand, the inevitable and persistent economic intuition that relates the three paradigms and, on the other, the mathematical formulae （and their components） that occasionally negate this.     

东北老工业基地女性就业理论与对策研究

加快东部地区发展并率先实现全面小康和现代化,支持东北地区等老工业基地加快调整、改造,实行东西互动,带动中部,促进区域经济协调发展,这是我国现代化建设的重大战略布局。在这个振兴过程中,如何促进女性就业问题就显得格外重要。通过时间配置理论推导出女性"三部门"的劳动力供给曲线及其女性就业的影响因素。以东北老工业基地为例,研究结果表明,由于该地区产业结构重工业化、国有经济比重过大、劳动力市场不完善等特点,这些都严重影响女性就业和再就业。在此基础上,从完善劳动市场、加快产业结构调整、鼓励中小企业创业和加强对外经济合作等方面提出了促进东北老工业基地女性就业的政策建议。     

严重国际犯罪事项上的中非司法合作：问题与挑战——基于哈布雷案视角的研究

随着国际社会围绕严重国际犯罪达成共识的增多,国家间司法合作日益受到影响。司法合作一方面能有效防止出现“有罪不罚”现象,另一方面能帮助完善一国国内法制。随着中非关系的更加密切与发展,中非司法合作将愈益增多。中国要在中非司法合作中占据主动,呈现更正面的建设性形象,就有必要首先完善本国国内法制。哈布雷案在此方面可提供若干借鉴。     

夯实工会工作基础加强基层工会建设

"组织起来,切实维权"是夯实工会工作基础,加强基层工会建设的基础工程.夯实基础要从工会小组入手,小组建设是工会这座大厦的根基.基层工会工作是工会的基础,职工群众在基层,只有做好基层工会工作,工会大厦的基础才牢固,工会才能真正成为职工群众依赖的组织,以激发工会活力,推动全面工作的创新和发展.     

图们江地区内域经济关系的量化分析

根据图们江地区内域经济关系的量化指标,该地区各国为互助型内域经济关系。因此,在建立图们江地区绿色食品基地这一决策上,应以延吉为龙头,协手该区域各县市依次产生互补,准确定位、合理分工,为与朝俄等邻国形成绿色食品生产基地链做好准备。     

关于东北老工业基地振兴目标体系的现实论证

东北地区作为新中国工业摇篮和粮食主产区,曾经在计划经济年代为社会主义建设事业起到了奠基性作用,并为新时期改革开放大业的战略推进创造了前提条件。但是,随着社会主义市场经济体制的逐步确立,东北地区的工业经济逐渐滞后,出现了特有的“东北现象”。与此同时,东北粮食主产区也陷入了以“农民卖粮难”为主要特征的发展困境。面对这一综合性的经济危机,党中央及时调整发展策略,在党的十六大上首次做出了振兴东北老工业基地的战略决策,随后又采取了加快体制创新和产业结构调整的有效措施,大力推动老工业基地质变为新型工业基地,裂变为现代装备基地,提升为科技产业基地,成长为生态农业基地,发展为农畜产品出口加工基地,从而形成东北老工业基地振兴的目标体系,并将进一步拉动和规范区域经济协调发展的现实进程。     

廉政风险防控机制构建范式及理论基点

廉政风险防控机制是惩治和预防腐败体系的基础,是提升反腐倡廉建设科学化水平的重要途径。实证主义和行为主义范式诠释了腐败行为产生的内在发展规律和外在影响因素,揭示了腐败行为产生于权力运行主体以及权力运行过程中的风险点。人本管理理论、发展生态理论、风险社会理论、风险管理理论等蕴含丰富的廉政风险防控思想,是构建廉政风险防控机制的理论依据。要不断加强廉政风险防控机制的建设,探索以预防为核心、适合中国国情的腐败治理模式,推进风险防控的理论研究,实现理论向实践的转化。     

我国公立大学组织管理的逻辑基础分析

作为社会组织的一种类型,公立大学具有明显的社会公共性质,但也具有遵循教育客观发展规律的学术本位特殊性质。本文从组织管理的逻辑起点出发发现:学科目录逻辑、问题导向逻辑和单位治理逻辑是我国公立大学组织管理的现实逻辑基础,并可汇集为政治逻辑的综合,这在一定程度上偏离了大学组织学术本位的原则,不利于公立大学按照高等教育发展规律以提升大学的学术创新能力,需要从基于认识论的学术逻辑出发,反思与重构多样性、自组织的学术组织管理及其治理机制,改革相应的管理体制。     

A behavioral measure of the enthusiasm gap in American elections

What are the effects of a mobilized party base on elections? I present a new behavioral measure of the enthusiasm gap in a set of American elections to identify how the turnout rate of the party faithful varies across different contexts. I find that the advantaged party can see its registrants turn out by four percentage points more than the disadvantaged party in some elections, and that this effect can be even larger in competitive House districts. I estimate the net benefit to party vote share of the mobilized base, which is around one percentage point statewide, and up to one and one half points in competitive House contests. These results suggest that the partisan characteristics of an election have consequences not just for vote choice, but for the composition of the electorate.