成本收益理论：腐败与反腐败的机理

腐败者在进行腐败前大都要对自己的行为所可能带来的收益与可能带来的损失进行比较和衡量,即考虑通过腐败究竟能取得什么样的收益和付出什么样的代价？这就是收益与成本的关系。对于每一个“理性的经济人”来说,只有当腐败收益大于腐败成本时,权力拥有者才会铤而走险并运用其手中的权力实施腐败行为;反腐败同样存在成本与效益的问题。腐败的成本收益和反腐败的成本收益,两者有所区别同时也相互依存,腐败者的收益往往包含于反腐败所能得到的收益中,而反腐败成本的提高往往为了提高腐败者的成本。因此想有效的控制或遏制腐败,就应当从提升腐败成本和降低腐败收益,甚至从减少反腐败成本等方面进行全方位的制度性建设。     

论税收立法听证制度的构建

2006年9月27日全国人大常委会就个人所得税法修改中的工薪所得费用扣除标准问题举行的听证会,是全国人大及其常委会立法史上首次召开立法听证会,其本身所具有的制度价值和社会意义显然已经超越了个税法修改的本身。文章认为,税法的制定迫切需要一种体现民主参与和科学决策的程序性制度,立法听证制度引入税收立法则是民主法治建设的必然走向。     

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。     

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.     

Comparing the access conditions for minimum income support in four EU member states for national,EU and non-EU citizens

This research analyses the conditions imposed on national, EU and non-EU citizens who wish to access minimum income (MI) benefits within four EU Member States, specifically within Finland, France, Ireland and Spain. The primary aim is to identify and compare the required MI access conditions. Furthermore, focus is given to the residence requisites, which are discussed in relation to relevant supranational regulations in order to detect possible multilevel implications. The paper concludes with the identification of different MI conditions, such as stricter age requisites in France and Spain. Moreover, the study of national cases allows for consideration of how the EU social protection floor works at the national level. In this regard, the restrictions that affect EU/EEA migrant jobseekers and economically inactive population groups who wish to access MI in Finland, France and Ireland show the limits of the EU minimum social assistance floor, only recognised for EU/EEA migrant workers. Finally, implications arise according to human rights instruments such as the European Social Charter, which demands that social assistance shall not be confined to nationals or to certain categories of foreigners, allowing for comparison between the different personal scopes of the equal treatment principle required by the distinct supranational levels.     

物权的经济分析

物权状态二元结构理论可挑战甚至取代所有权权能结构分析。一些长期争议和令人困惑的以权利、权力及其关系为内容的理论问题,运用物权二元结构理论＂公式＂求解,则可以发现入口和找到出口,且能定纷止争。权利的绝对性与相对性的对立统一性,是权利自由和受约束的方法及依据;收入分配改革的关键是限制、解放和扩展权力,即权力的合理配置;市场与政府职能分工,主要是明确公权力与市场权利的边界,公权力管制的领域限于动态权利的行使;国有物权的流失和浪费,主要是因为主体代表权没有限定权利边界而可以轻易地滥用公权力。     

缩小贫富差距的路径刍议

面对当今社会贫富分化严重的现实,适时推进收入分配制度改革,已经成为全社会的共识。本文认为,收入分配制度改革应在个人所得税、启动财权事权重新配置的财税体制、打破行业垄断、解决社会保障和公共服务分配不均问题方面有所突破。     

新时期居民收入差距刍议

尽管我国GDP的总量连年快速增长,但居民之间的收入差距却越来越大,如果不很好地解决这个问题,将严重影响改革开放的成果甚至影响社会稳定。因此,缩小地区、行业、城乡之间的差距,走共同富裕的道路,是当前各级政府亟待解决的问题。     

中国居民个人收入流动性的城乡比较

本文利用了中国健康和营养调查的面板数据,采用普通最小二乘法与分位数回归等计量方法定量分析比较了1989至2006年间短期(2-4年)和长期(8-9年)的个人收入流动性的城乡差异。无论是短期还是长期,农村和城市在个人收入流动的模式上没有显著差别。与农村相比,城市的流动水平要低一些。其中的原因是城市高收入端的流动水平非常低,最近(2004至2006年)甚至出现了富者愈富、穷者愈穷的流动模式。这是十分需要我们警惕的。