中华民族精神的内涵及其发展演变论略

在五千多年的发展中,中华民族形成了以爱国主义为核心的团结统一、爱好和平、勤劳勇敢、自强不息的伟大民族精神。爱国主义——中华民族精神的核心,团结统一——中华民族的立身之本,爱好和平——中华民族的固有本性,勤劳勇敢——中华民族的传统美德,自强不息——中华民族不懈追求的精神。这五个方面的内涵是一个相辅相成的统一整体,这是对中华民族精神内涵的一个最一般的概括。     

基于财政赤字类型细分的财税法控制

控制财政赤字、平衡预算的难易程度取决于财政赤字的成因,只有研究清楚财政赤字频现的制度性成因为何,才能从制度改进的角度设计更见成效的解决财政赤字问题的法律对策。根据成因不同,财政赤字可以分为三种类型：周期性赤字、结构性赤字和管理性赤字。为了更好地控制财政赤字、促进预算平衡,防范和化解财政风险甚至财政危机,必须在细分财政赤字类型的基础上对其进行法律差异有序的控制。惟其如此,才能从根本上解决造成财政赤字频现及其规模失控的法律问题,实现经济总体平衡、促进经济与社会稳定发展。     

促进共同富裕的财政政策选择

推动共同富裕对于经济增长具有重要意义,并会产生深远的社会影响。促进共同富裕进程中财 政政策作用的发挥及政策选择值得关注。研究认为,共同富裕既要实现总体富裕,也要高度重视合理的收入分 配。推进共同富裕要在保持宏观经济稳定、可持续增长的基础上实现收入分配公平,群体之间收入分配要做到“抬 低、扩中、限高”,实现东北、东部、中部、西部区域均衡发展,实现农村共同富裕,实现精神和物质共同富裕。 研究建议,应积极拓展完善税收、支出和社会保障三大财政政策,推动实现共同富裕。     

学习贯彻江泽民稳定治国思想

作为第三代领导集体核心 ,江泽民同志颇多理论建树 ,稳定治国思想即为其一。该思想包括意义地位论、系统关系论、领导中心论、主体基础论、队伍保障论、途径机制论等相互联系、共成整体的六个方面内容 ,博大精深 ,全面系统。必须以江泽民稳定治国思想指导各项工作 ,维护安定团结的局面。     

二元财政政策影响农村居民税负的数量分析

由于非正式财政的存在、统计技术的不成熟和统计制度的不透明,农村居民的实际负担无法从官方数据中反映出来。但是,从城乡差距入手,可以利用各类公开出版发行的统计资料,运用数理经济模型间接测算出中国农村居民每年的实际税率和政府每年从农业部门转移出去的农业剩余。测度结果表明,自1957年以来,农村居民的负担被严重低估,同时,虽然近年来,农村居民的负担略为减轻,但是,高税率的长期存在还是不可避免。因此,缩小城乡差距的政策不但要注意加大对农业部门的投入,而且还应该关注农村税负的减免。     

房价上涨的途径——财政、人口与预期的再验证

在国家“六稳”、“六保”的政策目标下,稳定房价具有较大现实意义。基于中国267个地级市2006-2018年的面板数据,通过联立方程模型实证研究地方财政支出、人口迁移以及预期对房价的影响。结果显示,市场对房价上涨的预期是推升房价上涨的主要因素,此外,全国层面的房价受到地方财政支出资本化的正向作用,东、中部地区房价受到人口迁移数量的显著影响,西部地区房价受到第三产业占比的支撑。因此,稳定房价的关键途径是维持购房者的市场信心,确保人口流入有助稳定东、中部地区房价?确保第三产业发展则是 稳定西部房价的重要途径。     

论作为社会保障法基础的社会连带

社会连带是社会保障法的基础,它不仅作为一种观念已渗透进社会保障法的合作互助理念和社会权理念;而且,它也作为一种原则体现于法律文件的明确规定和具体制度构建中。不同的社会保障法律制度类型依托不同的社会连带结构,蕴涵不同的社会连带精神。随着社会的演进,社会连带的性质、结构已经或正在发生转型,这也会相应地促进社会保障法的变迁。     

刑法与道德的对立统一

刑法与道德同为人们的行为规范,它们是对立统一的关系,在社会中有不同的调整范围,对社会起着不同的作用;道德是法律的底线,道德最终会上升为法律。随着社会的发展,刑法与道德将相互渗透,逐步趋同。最终达到统一。     

L'effet des rapports financiers sur la dynamique fédérale: la qualité médiative du fédéralisme suisse

The article examines the horizontal and vertical fiscal relations as explanatory factors of the interaction dynamics between levels of government in Switzerland. It presents the intergovernmental financial relations in Switzerland, comparing them to those in other federal countries and outlining the current reforms of the equalization system and the distribution of tasks. The author analyzes the effect the fiscal relations have on the intergovernmental interaction dynamics and discusses the potential implications of the current reforms for Swiss federalism. She demonstrates that the interaction dynamics that result from the financial relations are characterized by compensation, multilevel coordination and more rarely by unilateralism. The transformation of the financial relations that result from the current reforms, in particular the weakening of existing coordination structures, may lead to increased unilateralism and thus reduce the mediative capacity of Swiss federalism. Yet, the reform process also shows how durable the complex coordination structures are, which should be eliminated by the reforms.     

Personalizing solidarity? The role of self-tracking in health insurance pricing

Can data-driven innovations, working across an internet of connected things, personalize health insurance prices? The emergence of self-tracking technologies and their adoption and promotion in health insurance products has been characterized as a threat to solidaristic models of healthcare provision. If individual behaviour rather than group membership were to become the basis of risk assessment, the social, economic and political consequences would be far-reaching. It would disrupt the distributive, solidaristic character that is expressed within all health insurance schemes, even in those nominally designated as private or commercial. Personalized risk pricing is at odds with the infrastructures that presently define, regulate and deliver health insurance. Self-tracking can be readily imagined as an element in an ongoing bio-political redistribution of the burden of responsibility from the state to citizens but it is not clear that such a scenario could be delivered within existing individual private health insurance operational and regulatory infrastructures. In what can be gleaned from publicly available sources discussing pricing experience in the individual markets established by the Patient Protection and Affordable Care Act 2010 (ACA), widely known as ‘Obamacare’, it appears unlikely that it can provide the means to personalize price. Using the case of Oscar Health, a technology driven start-up trading in the ACA marketplaces, I explore the concepts, politics and infrastructures at work in health insurance markets.