Allocative or Distributive Aims of Income Taxation?

Relations of income tax legislation and economic development are traditional subjects of German public finance. Reginald Hansen's book (1996) on practical consequences of the “Methodenstreit” for income taxation is considered under three aspects: history of economic thought, tax-systems and aims of income taxation. The introduction is followed by four paragraphs: 1. Long-term views of income taxation, 2. Reginald Hansen's comments on income taxation in Germany, 3. From Schmoller and Wagner to the modern German type of income taxation, 4. “Ability to pay,” “Pay as you use” or what else? The article demonstrates progressive and restrictive results of the long-term view focusing on the evaluation of income taxation principles.     

振兴东北的社会学思考:加快社会信用体系建设

“东北金融问题”的解决、东北地区进一步市场化改革以及东北地区吸引大量外资、积极参与国际竞争是振兴东北的前提,而这些都需要以完善的社会信用体系作为基础和保障。因此,完善的社会信用体系是振兴东北的一个非常重要的社会基础。为此,东北地区必须加强法制和道德建设,加快社会信用体系的建设与完善,积极营造良好的社会信用环境,为振兴东北奠定坚实的社会基础。     

Will the Government Catch the Wind?

The government's Renewable Obligation system aims to supply 10 per cent of UK electricity from renewable sources by 2010. Although the headlines suggest that planning controversies hamper these objectives, by the summer of 2004 enough capacity had been given planning consent to supply 4 per cent of UK electricity from new renewable energy sources. Enough renewable capacity to supply 7 per cent of UK electricity from renewables will probably be operational by 2010. The bulk of this is coming from onshore wind power, especially based in Scotland, and also offshore wind power. The offshore schemes are more expensive and need additional support outside the Renewable Obligation. The Conservatives have promised to bring in planning curbs for onshore wind power. There is pressure for more nuclear power, but this is likely to be impossible to finance without a very large subsidy from the Department of Trade and Industry.     

论公共财政对我国税法理念的影响

公共财政理论的引入,引起我国财政体系的大变革.本文从税收基本理论的角度,探析了公共财政对中国税收的影响,尤其是对现代公共财政所带来的影响.公共财政理论使得我们对税收、税收法律关系、税权等都要作重新的审视,纳税人的地位从过去的义务本位已上升到了权利本位,纳税人的权利体系也因此而有了相应的改变.     

农村金融服务失效的成因及对策分析

农村金融服务对农民增收具有重要的促进作用。当前,农村经济对金融服务的需求呈现日益扩大及多元化的趋势,但农村金融服务不论是在体制设计,还是在需求的满足程度上,都存在缺陷,已经成为农民增收、农村经济发展、彻底解决“三农”问题的一大制约因素。为此要进行农村金融服务的创新,完善农村金融体系,引导各类金融机构增加对“三农”的支持力度,提高服务效率,为农民增收提供完善的金融服务。     

关于供给学派减税理论的实践效果的评析及其启示

在二十世纪八十年代,美国在里根执政时期,实施了供给学派的减税理论,其政策效果当时争议较大。根据目前已经公布一些经济数据,本文对供给学派减税理论的实践效果进行了分析,并结合我国国情,提出了实施“中国式”的供给学派减税政策建议。     

民间金融民营化与金融制度的完善

完善的金融制度应该兼备效率、公平和安全的特征。要达到这样的目标,金融结构的优化非常重要。内生于市场经济的民营金融是金融市场中最重要的金融主体。但我国目前金融体制内存在的“金融抑制,”限制了民营金融的发展,致使民营金融发展滞后,力量薄弱。两头大,中间小的“二元金融”的不合理金融结构,造成了金融市场的低效率、失序与不公平。要摆脱困境,完善金融市场,当务之急是大力发展民营金融,推进“金融深化”。     

Money Matters: The Financing of the Conservative Party

The article examines the financing of the Conservative Party in the aftermath of the 2001 general election. An examination of the party's income and expenditure shows that pre-2001 patterns remain - the Conservatives are the poorer of the two main parties but continue to be the principal recipient of corporate and in-kind donations. However, the article also demonstrates that income rose sharply in the aftermath of the change of leadership in 2003, suggesting that this change may have stimulated donations. Also, as for other parties, questions of probity continue to arise following larger donations but, like Labour, the Conservatives oppose any caps on political giving.     

公共财政的民主机制

建立社会主义市场经济体制的客观要求,决定了我国财政体制改革的公共财政方向。为了提高公共财政模式 的质量与高效率,民主机制的建设是必不可少的。没有有效的民主机制就无从谈起公共财政。民主机制的建立与健全又 和政府的职能转变密切相关。     

中国市场化企业融资机制的形成与创新

资金是企业的生命源泉。改革开放以来,随着中国经济发展水平不断提高,资金供给环境更为宽松。投融资体制改革的进一步深化,资本市场的发展,使企业融资渠道更加多样化、全面化、市场化,创新机制不断形成。与此同时,当前的融资机制还不完善,存在着诸如企业融资缺乏信用,直接融资体制尚待完善,民营企业、中小企业融资缺乏制度保证等一系列问题。企业融资机制的改革与创新已成为目前广泛关注的一个重要课题,为此,第一要通过深化商业银行制度的改革,推进民间金融的发展,拓宽企业融资渠道,增加企业融资选择机会;第二要以制度建设为中心,不断规范和完善直接融资体制;第三要树立良好的企业信用,以多种方式利用金融资源,保证获得稳定的现金流,实现可持续发展。