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.     

邓小平效率公平思想的当下解读

"效率优先,兼顾公平"没有全面准确地体现邓小平同志的思想和党在分配问题上的指导原则。"效率优先,兼顾公平"尽管促进了社会财富增长,但也导致了居民收入差距扩大,使社会公平问题日益凸显。只有倡导"兼顾效率与公平"的理念,加强正确的政策引导,坚持高尚的价值导向,强化对非正常因素的调控,才能真正实现效率与公平的辩证统一,真正实现社会的进步与发展。     

从偷税罪到逃税罪的立法演变分析

偷税罪在我国的刑事立法中经历了一个从无到有,由抽象、笼统、单一、欠缺到具体、明确、科学、完善的历史发展过程。《刑法修正案(七)》对刑法典第201条规定的偷税罪从行为方式、构罪标准、法定刑等多方面进行了重大修改,并实行有条件的初犯补税免罪机制。同时,罪名也被修改为逃税罪。     

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.     

Now you're tax-exempt,now you're not: Property taxation of assisted living facilities

This research is motivated by a change in Florida that affected assisted living facilities (ALFs) by removing the property tax exemptions for those operated by nonprofit organizations. As such, this paper addresses two research questions: (1) Are there systematic differences between Florida's for-profit- and nonprofit-designated ALFs in terms of operations and service provision? (2) What was the impact, if any, of losing and regaining their property tax exemptions on the operations of Florida's nonprofit ALFs? We use data from the Florida Agency for Health Care Administration to conduct difference of means testing for-profit versus nonprofit ALFs, as well as annual financial data of each ALF property owners' IRS Form 990 from the National Center for Charitable Statistics Core Files and parcel-level property data from the state of Florida to conduct regression analysis using three different dependent variables measuring various components of nonprofit ALF operations. We find that nonprofit ALFs have greater legitimacy in service delivery than for-profits, as nonprofit ALFs have higher service capacity, quality, and variety than for-profit ALFs in Florida. In addition, property tax exemptions for nonprofit ALFs in Florida decrease total expenses and increase officer compensation.     

Modelling the determinants of electronic tax filing services’ continuance usage intention

The success of electronic filing services largely depends on their continuance usage. This study examines the factors affecting the continuance usage intention of the online tax filing services in Mauritius. An integrated model comprising Trust Theory and Information System Success Model (ISSM) is applied to assess the continuance usage behaviour of e-filing systems. The model has been extended by adding two additional variables: Perceived Usefulness and Perceived Risk. The model was tested using a sample of 315 users of e-filing services in Mauritius. A structural equation modelling technique using partial least square structural equation modelling verified the hypotheses. The results reveal that the continuance usage intention of an electronic tax filing system is influenced by Perceived Usefulness, User Satisfaction, and Service Quality. However, Perceived Risk does not influence the continuance usage intention of e-filing systems since the importance of Perceived Risk diminishes as trust in the e-service provider increases. The theoretical and practical implications derived from the findings of this study are also discussed. This paper makes several contributions to the literature on electronic tax filing systems.     

19-20世纪初俄国主要社会等级收入状况解析

19-20世纪初俄国实行等级制度,收入存在等级差异.官吏、僧侣以及自由职业者不同等级间收入差距明显,且同一等级内部收入也有分层.官吏的收入有薪金和各类补贴等,加起来相当可观.僧侣的收入来源包括土地、政府拨款、信徒缴税、主持圣礼等,收入也属上游;与前两个特权等级相比,自由职业者包括教师、医生和画家等,是社会的下层,总体收入较低.但高薪官吏只是极少数,大部分官吏不过是官僚集团可怜的雇佣;也并不是所有的自由职业者都低薪,部分医生、教师属于国家公职人员,是官僚集团的一分子,收入丰厚.     

耳廓的同一认定研究

目的研究耳廓观测指标的变化特征,提出利用耳廓特征识别点进行个体同一认定的研究方法,为法医学个体识别,及对视频图片中的个体进行同一认定,提供一种科学、准确、简便易行的方法。方法通过对19岁至22岁的汉族成人拍摄耳廓侧位图像,选取148人照片中的相应指标进行观测,数据收集,经SPSS统计软件处理,分析各种因素对测量结果的影响,计算出各指标识别能力及两批照片各指标之间的差值,最终得出各指标差值的参考值范围。结果 10项观测指标经统计检验分析,最终保留6项指标,重复测量结果稳定。各指标的变异系数相差不大,结果稳定可靠。结论通过制定6项观测指标差值的参考范围,确定指标是否同一,最终认定照片中耳廓是否属于同一个体的方法准确可行。     

深化对社会必要劳动时间的认识

社会必要劳动时间是马克思劳动价值论的一个重要概念,当前理论界所认为的两种含义的社会必要劳动时间虽在价值决定中具有不同的意义,但在本质上二者具有同一性。二者之间是一种由抽象到具体,由一般到个别的关系。我们之所以对两种含义的社会必要劳动时间进行区别分析并深入探讨其在价值决定中的作用,目的不是将二者对立起来,而是想更加科学地去解释二者对价值决定的根本影响和作用。     

涉税信息共享权限规范研究

税收是国家履行其职能的前提条件,是实现公平正义的方式之一。然而,在我国的税收征管过程中,征纳双方之间的涉税信息具有严重的不对称性,它已经成为国家税款应收尽收的最大障碍。因此,立法者必须以涉税信息共享权限规范的形式赋予税务机关共享由其他部门和机构掌握的纳税人涉税信息的权力。通过在理论上对涉税信息共享权限规范的含义、属性、特征、分类、意义进行深入的研究,以便形成圆满的涉税信息共享权限规范体系,为税务机关涉税信息共享权力的获得和行使奠定理论基础,切实保障国家税收收入。