我国水污染税构想

在市场经济条件下,必须更多地运用税收手段促进水资源保护和水污染治理,开征水污染税很有必要。我国制定水污染税应遵循“污染者付费”、“专税专用”的原则。     

Tax Amnesties and the Self-Selection of Risk-Averse Taxpayers

In this paper we model taxpayers participation in an unexpected tax amnesty, which can be entered by paying a fixed amount. Taxpayers are characterized by a Constant Relative Risk Aversion (CRRA) utility function and differ in relative risk aversion coefficient and in income. We show that amnesties may fail as a self-selective device to fully separate big from small evaders and to extract resources from the former. Only taxpayers whose relative risk aversion falls within a given interval participate, while those whose evasion is too small or too large do not enter. The model is used to estimate relative risk aversion and tax evasion of participants in 1991 and 1994 Italian income tax amnesties.JEL Classification: H260, D890, K420     

对我国开征社会保障税的思考

健全的社会保障制度是市场经济体制的内在要求。目前我国的社会保障制度还很不完善,不仅缺乏强有力的保障法,也没有将保障资金列入预算内管理,且社会保障的项目、范围、标准,各地、各行业、各单位执行不一。完善社会保障制度的核心是建立稳定、可靠的社会保障资金来源,其根本出路就是开征社会保障税。     

税源管理的必要性及对策

税源管理是税收征管的基础。加强税源管理是现行经济制度的客观需要；是税收自我完善的需要；是依法治税的需要。加强税源管理的对策包括加强基础建设，完善税源管理的手段和方法；加强部门配合，做好协税护税工作；优化纳税服务，提高纳税人遵从意识；推行税务行政执法责任制；规范政府的行为。     

税收犯罪现象剖析及预防

税收犯罪形式多样 ,危害巨大 ,不仅使国家税款大量流失 ,而且严重地破坏了公平竞争的市场经济原则。造成税收犯罪的主要原因有纳税人受自身利益的驱动、纳税人的税收法制观念淡薄、税收法制不健全以及税务部门的征管能力较弱。遏制和预防税收犯罪必须加大宣传力度 ,增强纳税意识 ;完善税收立法 ;增强税收执法力度 ;规范执法行为 ,提高执法能力。     

The Technology Trap and the Role of Political and Cultural Variables: A Critical Analysis of the E‐Government Policies

More than a decade after the first introduction of the e‐government policies, early enthusiasms on its immediate benefits on the quality of democracy have undergone critical review. E‐government implementation worldwide has proved that technology alone does not necessarily provide more access and more participation. Massive technological intervention is not enough for reinventing government online. Hence, other variables should be taken into consideration. Factors concerning political culture, cognitive frames and mentality, administrative traditions, as well as the country‐specific peculiarities play a relevant role in determining if and how e‐gov initiatives can succeed or fail. In this article, it will be argued that any opportunity and push for change and actual influence on administrations, governments, and societies, prompted by the new technologies, should endure important variables of political, social, and cultural nature. The political and socio‐cultural variables then overcome the technological one and we can state that politics (still) determines (e‐)policy.     

我国遗产税开征探析

开征遗产税有利于增加国家财政收入、调节社会财富、维护国家利益和公民权益、完善我国的税制结构，因此在我国有必要开征遗产税。当前我国开征遗产税还面临一些困难，如纳税人纳税意识薄弱、相关部门协作配合欠缺、被继承人遗留的财产价值难以准确确定等。针对这些问题，我国应采取一些配套措施，包括提高纳税人主动纳税申报的意识，建立公正、独立、科学的财产评估制度及机构等。     

Starker Steuerwettbewerb – starke Reformen? Ein neuer Blick auf Unternehmenssteuerreformen in 15 EU‐Staaten (1998‐2011)

Although many EU‐countries have reduced corporate taxes in the recent years, there is still a substantial variance between the 12 oldest EU‐member states. This contribution revisits this variation and analyses the determinants of corporate tax reforms and their magnitude from a perspective which is new in two respects: First, we combine logistic panel regression and fsQCA analysis allowing for an integration of qualitative assessments of tax reforms in the QCA analysis. This adds to the existing studies on tax reform which almost exclusively rely on regression techniques. Second, we focus on the time period 1998‐2011 where we expect tax competition to be especially intense. The results of our analyses confirm the major impact of tax competition on national corporate tax policies. This relationship dominates the regression analyses as well as the fsQCA. Furthermore, our findings allow nuancing the existing results on the influence of institutional constraints and partisan politics.     

CT-VRT测量西南地区汉族人胸骨柄体和与身高的相关性

目的采用CT容积再现技术(CT volume rendering technique,CT-VRT)测量西南地区汉族人胸骨柄体和,建立其与身高的回归方程。方法 160例(男、女性各80例)西南地区汉族成年体检者通过CTVRT(重建层厚1 mm)分别测量胸骨柄长和体长,二者的代数和即为柄体和。同时测量受检者真实身高,分别建立男、女性柄体和与身高的回归方程。结果分别建立了男、女性胸骨柄体和(x3)与身高(y)之间关系的一元回归方程(男性:y=135.000+2.118 x3;女性:y=120.790+2.808 x3)。两方程均具有统计学意义(P0.05),且预测准确性均为100%。结论 CT-VRT能作为胸骨指标测量的有效方法。采用CT-VRT测量的胸骨柄体和能应用于西南地区汉族人身高推算。