对增加农民收入的思考

进入21世纪,增加农民收入成为人们关注的热点。随着经济的发展,农产品供求关系的变化、农民纯收入增幅缓慢、城镇化滞后等因素制约了农民收入的增长。土地承包责任制中产权不清晰以农业为主的产业结构农户分散经营农业剩余劳动力难以转移农业生态环境恶化是影响农民增收的主要问题。因此,走农业可持续发展的道路应从国民经济全局出发,重新思考农民收入的增长,将农业结构战略性调整同城乡社会结构的调整结合起来,实现农业规模经营,实现农业产业化经营,发展农产品多样化、优质化、深加工,转移农村人口,加快城镇化步伐,保护生态环境。     

非营利组织所得税优惠制度比较与借鉴

非营利组织在提供公共物品、保障社会公益方面有弥补政府缺陷的"替代效益",许多国家或地区为了鼓励和促进公益事业,均从所得税法方面对捐赠人和非营利组织自身作了税收优惠的制度安排。我国应进一步提高对捐赠人的税前扣除额,区分非营利组织收入的不同性质给予不同的税收优惠待遇,加强对非营利组织的税收监管。     

刑事侦查的成本收益分析及其理论应用

成本收益分析是法律经济学的主要研究方法,它不仅涉及到关法律价值等具有法哲学意义上的法学理论问题,而且涉及到具体的法律问题和几乎所有的部门法领域,刑事侦查领域亦不例外。我国侦查部门的办案资源严重缺乏且存在资源配置不合理、利用不充分的情况,由此导致侦查工作的低效益。目前的侦查现状对经济分析方法的运用提出了现实性的要求。本文借助于微观经学的分析工具,分析了刑事侦查学的成本与收益并构建理性犯罪人模型与刑事侦查边际收益递减模型,以此为基础指出我国目前刑事侦查活动的低效益现象并提出若干建议。     

当前毒资及贩毒非法收益难以追缴的原因及对策

毒品犯罪案件在缴获毒品、抓获毒品犯罪嫌疑人的同时，还需要追缴毒资及贩毒非法收益。但目前却存在毒资和贩毒非法收益难以追缴的现象，这不仪影响了案件的侦办质量和打击效果，而且束缚了缉毒破案工作的整体推进和发展，是当前毒品案件侦查工作中亟待解决的现实。毒资和贩毒非法收益难以追缴原因是多方面的。要解决这一问题，必需从立法和提高侦查水平等方面加强毒资和贩毒非法收益的追缴工作。     

财产性收入的法律保护问题研究

财产性收入的法律保护问题是市场经济发展背景下的新兴问题,它具有物权、债权的双重属性,在实质上归属于我国法律体系中的财产权,因此,应把财产性收入整合到我国法律体系内予以保护。在立法上应明确对财产性收入的法律保护,在司法上积极实现对财产性收入的法律救济。     

我国内外资企业所得税制比较研究

改革开放以来,为了适应经济体制改革和对外开放的需要,我国现行企业所得税采取按企业内外资性质分别立法,从而导致内外资税收负担差异较大,在一定程度上影响了内资企业的市场竞争力,造成了中央与地方之间财政分配和税收征管模式等方面的矛盾。新形势下,继续采用内外资企业不同的企业所得税制度,将不利于我国经济的进一步发展,当前要抓紧时机实现内外资企业所得税的并轨。     

规范分配秩序构建和谐社会

收入公平是整个社会公平的根本内容,也是构建和谐社会的基石。我国当前收入差距悬殊的问题在城乡、地区、行业、社会群体之间及其内部普遍存在;收入不公对构建和谐社会会产生不利影响,容易诱发社会的不稳定因素;当前需要完善收入分配制度、规范收入分配秩序、落实收入公平分配措施,以此促进社会的和谐发展。     

利率变动与养老保险基金收支平衡

基金收支按照筹资模式和养老金计发模式的不同组合,可以组成9种基金收支模式.利率对某种基金收支模式的基金平衡的影响取决于利率对基金收入的影响和利率对基金支出的影响的和的影响.在我国"统账结合"和部分积累的基金收支模式下,按平均工资一定比例计发的养老金和按个人账户储存额一定比例计发的养老金的适当组合,可以把利率对基金收支平衡的影响减到最小.     

WORK,INCOME SUPPORT,AND CRIME IN THE DUTCH WELFARE STATE: A LONGITUDINAL STUDY FOLLOWING VULNERABLE YOUTH INTO ADULTHOOD

Life‐course criminological research has consistently suggested that employment can reduce criminal behavior. However, it is unclear whether the financial aspects of employment or the social control that inheres in employment best explains the relationship between employment and reduced offending. By using longitudinal information on a sample of men and women (N = 540) who were institutionalized in a Dutch juvenile justice institution in the 1990s, this study examines the effects of employment as well as the different types of income support on crime. Random‐ and fixed‐effects models show that for men, both work and income support are associated with a reduction in the rate of offending. For women, however, although employment is correlated with a lower offending rate, receiving income support, and in particular disability benefits, is correlated with a higher offending rate. The findings support both theories that stress the financial motivation for crime as well as theories that emphasize the importance of informal social control for reducing offending.     

Intergenerational income mobility in Gothenburg,Sweden, 1925–1958, before the rise of the welfare state

This paper investigates intergenerational mobility at the household level by using tax data for the city of Gothenburg, Sweden for two periods, 1925–1947 and 1936–1958, before the rise of the welfare state. Young households (selected persons under 18) are followed and income mobility (defined as changes in household disposable equivalent income) is followed across generations. In addition, socioeconomic mobility (defined as changes in the socioeconomic status of household head) is followed across generations. These two approaches of measuring mobility will tell us to what extent sons and daughters follow in their fathers' footsteps before the rise of the welfare state in Sweden. The results indicate significant intergenerational income mobility for both periods, while the period from 1925–1947 seems to be more mobile. In addition, socioeconomic mobility increased during the last period, 1936–1958. Hence, even before the rise of the welfare state, Sweden had high intergenerational income mobility.