农业产业化中的税收政策研究

"三农"问题始终是关系党和人民事业发展的全局性和根本性问题。税收作为一项重要的政策工具,是增加农民收入的有效手段,必须积极地配合其他政策在促进农业产业化方面有所作为。如何进一步发挥税收在促进农业产业化快速发展中的积极作用,是新时期推进"三农"工作需要不断探索的一个重要课题。     

Social Security and Taxation: A Note on Some Intellectual Foundations of Social Security and Taxation

This note offers a short summary of intellectual roots of social security and taxation as institutions. The emphasis is on very basic ideas, spanning a bridge from the German historical school to recent French thought. The purpose is, of course, to show the breadth of intellectual options.     

Stewardship and health systems strengthening: An overview

The World Health Organization (WHO) introduced the concept of stewardship to clarify the practical components of governance in the health sector. For the WHO, stewardship concentrated on how government actors take responsibility for the health system and the wellbeing of the population, fulfill health system functions, assure equity, and coordinate interaction with government and society. This article overviews the contents of this special issue, which offers examples of how health stewards in a variety of countries have addressed issues of health security, primary care expansion, family planning, and quality of care. The contributors' articles draw lessons for policy, programs, and management useful for practitioners and scholars. Our overview identifies several themes emerging from the articles: the foundational role of legal frameworks for effective stewardship, the importance of institutional arrangements as enablers, the influence of regional and global entities on national stewardship, the connection between credible decision‐making structures and stewardship, and pathways to sustainable financing and domestic resource mobilization. The discussion concludes with highlighting several gaps in knowledge and practice related to health stewardship.     

俄罗斯及其他国家的反贫困政策

贫困是一种经济社会现象。不同国家贫困现象产生的原因和贫困人口的构成存在差异。降低贫困水平的政策很大程度上取决于国家的经济社会发展。要解决贫困问题,必须制定和完善宏观经济政策,保持经济稳步持续增长,建立平等的社会保障和社会救助体系,形成有效的监测机制,同时国家须积极参与反贫困过程。     

收入风险与个人职业选择——基于风险态度的研究

本文采用"北京市企事业单位职工就业状况调查"的数据,对北京市国有部门和私人部门职工的收入风险、风险态度与其职业选择之间的关系进行了实证研究。结果发现:越愿意冒风险的个体,越不会选择去国有部门工作,这反映了风险态度对个人职业选择的影响;个人选择在国有部门工作,主要是考虑到收入、工作压力、社会地位、工作稳定性这四个因素;就我们的调查样本而言,只有受过较高教育程度(硕士及以上)的个体选择私人部门工作才获得了收入风险补偿。据此,文章提出了完善劳动力市场的政策建议。     

CONSULTANT CONDUCT IN ANTICIPATION OF A CHILD CUSTODY EVALUATION: ETHICAL AND SOCIAL DILEMMAS AND THE NEED FOR NEUTRAL PARENT EDUCATION

Mental health professionals are being retained with increasing frequency as “custody consultants” to prepare a parent for a child custody evaluation. While this practice may serve a legitimate function, no ethical guidelines clearly govern the conduct of a consultant in such circumstances. This lack of guidance has led to professional disagreement regarding the ethical implications of the practice. This ethical ambiguity is accompanied by social concern regarding the high cost of custody consulting, which has the practical effect of denying consulting services to low‐income or self‐represented litigants. This Note will describe the growing practice of custody consulting and the ethical and social unease currently associated with the practice. This Note will then propose that mandatory parent education programs be developed for parents preparing to undergo a custody evaluation. This type of educational program would provide many of the benefits of custody consulting in an ethically neutral fashion and would ensure that all parents have access to the benefits of this growing practice.     

开拓进取 积极推动宁夏特色经济林产业的发展

在宁夏建立起一大批布局科学合理、主导优势明显、市场竞争力强、经济林产业特色突出的基地,是宁夏生态建设、农民增收、农业增效、发展农村经济的希望和出路所在。     

收入差距持续扩大背景下的收入流动性问题研究

收入流动性是收入分配问题研究的一个新领域,较高的收入流动性是社会公平的重要标志。本文首先界定收入流动性,其次从不同的角度对收入流动性进行分类,有相对收入流动和绝对收入流动、代际收入流动和代内收入流动、宏观收入流动和微观收入流动;从测度收入流动性的方法来看,主要有公理方法和福利主义方法。最后探讨了现有收入流动性研究的局限性和未来研究的方向。     

推行“财产性收入”大众化 深化收入分配体制改革

转变经济发展方式的一个重要任务就是坚持扩大内需的战略,核心问题是提高居民的消费能力,这就要求推进和深化收入分配制度改革,推进＂财产性收入＂大众化。就是拥有财产性收入不再只是少数有钱人能享用的专利,而是广大劳动者都可以参与分享。主要方式有：推行＂职工持股计划＂,让广大小额股份持有者有股权的红利收益和股份升值收益;鼓励企业发行小额股票;让社保基金积极稳妥地进入资本市场,让全国城乡居民都能共享社保基金提供的＂财产性收入＂。同时,应积极探索用＂土地使用权入股＂获取＂财产性收入＂的补偿办法,在城市化、工业化进程中,让农民、农民工、拆迁户也能享有一份＂财产性收入＂。