加快慈善立法，解决慈善事业面临的问题

我国慈善事业发展很快的同时,慈善机构在运行过程中遇到很多问题,对现有的法律法规提出了挑战。通过立法明确慈善组织的性质、活动程序、活动的监督机制等,使政府、捐赠者与接受者各方的权利义务都有明确的规定和保障,发挥法律的指引功能,使慈善机构运行更加规范,不仅必要而且紧迫。     

新一轮税收法制改革的前瞻性思考

进入21世纪,新一轮税收法制改革悄然拉开序幕。市场经济与民主法治对新一轮税收法制改革提出更高的要求,改革的范围不局限于税制结构与税种的优化,而是我国税收法制的整体建设,包括税收立法、税收执法、税收司法的全方位、多层次的历史变革。     

Tax incentives for innovation: time to restructure the R&;E tax credit

The R&E tax credit has never been effective and subsequent attempts to restructure it have not addressed the major deficiencies. Moreover, in the 25 years since the R&E tax credit was enacted, a steadily increasing number of countries have implemented or expanded competing tax incentives, which in many cases are better structured and larger in size. As a result, the relative impact of the US credit is now negative in terms of incentives to conduct R&D within the domestic economy. The inadequacy of the credit stems largely from its small size and its incremental format. The impact of an R&D tax incentive is affected by its scope of coverage, the ability of industry to take advantage of it over the entire R&D cycle, the magnitude of the incentive relative to other nations’ tax policies, and its ease of implementation. In the end, a tax incentive must sufficiently lower the user’s cost of R&D to overcome barriers to allocation of private-sector resources commensurate with the potential rates of return on such investments. As a policy instrument, a tax incentive for R&D should be most effective if its form is a flat rate applied to all R&D.

论环境收入税

环境税主要包括收回成本型环境税、提供刺激型环境税和增加收入型环境税三种类型,而环境收入税是增加收入型环境税的主要税种。为贯彻"受益者付费原则",我国在开征排污税、污染产品税等环境税的同时,也应开征环境收入税。环境收入税应以在我国境内从事生产、经营活动并取得销售(营业)收入的的单位和个人作为其纳税义务人,以应税收入为其计税依据,适用税率为比例税率。     

论非均衡经济制度下税法的公平与效率

我国的非均衡经济制度创造了举世瞩目的经济奇迹,这得益于社会转轨时期两种经济模式并存,其制度资源新旧交替的溢出,令"效率优先,兼顾公平"的基本原则左右逢源;然而,贫富失衡的社会必须内生衡平的法律机理予以回应,作为转移支付实现社会财富公平分享的税法,其调节功能的非均衡构造和回应只有在特定的本土制度资源的基础上对症下药,以税负的实质性公平原则契合现实的不平衡状态,方能达到共富和谐的理想目标。     

Selection and Incentives in the Electoral Security‐Constituency Communication Relationship

The relative importance of selection and incentives is essential for understanding how elections structure politicians’ behavior. I investigate the relative magnitudes of these two effects in the context of US House members’ constituency communication. Consistent with previous research, I find that there is a negative cross‐sectional relationship between electoral security and the intensity of constituency communication. The negative relationship holds in a panel‐data setting where only within‐legislator variation in electoral security is used to identify the effect of electoral security on legislator behavior. Due to the likely presence of myopic voters, the impact of electoral security increases as the election approaches. Point estimates suggest that the total effect is almost entirely driven by incentives, and I am able to reject the hypothesis that the incentive effect is zero at conventional levels of statistical significance.     

行为的异质性对税法规制的影响及其缓释思路——一种“能力——行为”的分析范式

税法上的"行为"范畴存在高度的异质性,建构统一的"财税行为"概念较为困难。税法领域,不同主体从事的行为性质各异又相互依存,均产生法效果,并需要接受税法的评价和规范;即便是形式上相同的税法主体,由于能力等因素的差异,外在的行为同样呈现突出的异质性。两个层面的异质性对于税法功能的发挥均产生一定影响,须于制度设计时有的放矢、妥为回应。在完善个人所得税制、藉此发挥分配规制的功能时,即应重视税法上行为的异质性,将纳税人的博弈行为纳入决策依据;区分博弈行为的不同层类,循"能力——行为"逻辑脉络辨证施治;同时关注纳税人之间因能力差异引致的行为分殊,在改进征税模式等核心税制时,俱应强调理论和实践的融通。