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。     

A Principles‐based Approach to the Barnett Formula1

This essay argues that the Barnett formula—which determines the block grant paid annually by the UK government to each of the Devolved Administrations of Scotland, Wales and Northern Ireland—be reformulated, guided by the following principles: fiscal equity, accountability, transparency, and flexibility. The rationale for change is that the current fiscal arrangements make little policy sense and may not be sustainable in a changing political and economic context. The formation of a grants commission to help develop data, calculate disparities, and provide public advice to the Chancellor of the Exchequer is also advocated.     

THE TYPOLOGY OF FISCAL DECENTRALISATION SYSTEM: A CLUSTER ANALYSIS APPROACH

The article suggests a novel theoretical framework for empirical measurement of fiscal decentralisation by taking the viewpoint that fiscal decentralisation should be regarded as a system. Then, we review in detail several institutional arrangements regarding fiscally decentralised systems including the following: federal versus unitary state, numbers of tiers of governments, taxing power, borrowing power and independence of local officials. After identifying these institutional arrangements, we can group different countries with similar institutionally fiscal decentralisation systems together in broad categories by using cluster analysis. This analysis reveals a typology of fiscally decentralised systems (FDS): high expenditure/revenue assignment FDS, low expenditure/revenue assignment FDS, revenue transfer FDS, most complete FDS, politically centralised FDS and unitary state FDS. We then employ regression analysis to examine the performance for each type of fiscal decentralisation system. Our empirical findings suggest that most complete FDS is positively associated with selective economic performance as well as various public governance indicators. Copyright © 2011 John Wiley & Sons, Ltd.     

The New Normal of Moderate Growth

正After going through the 2008 global financial crisis,the world economy as a whole has switched from high-speed growth to a deep industrial transformation.Domestically,the Chinese economy has also moderated,with some old balances being disrupted,and longstanding models and conceptions being dismantled.In the process,an array of new norms have emerged.To begin with,undergoing an economic slowdown is inevitable following years of     

Advancing Fiscal and Tax System Reforms

正China Economic Weekly Issue No.33,published on August 25,2014On June 30,a plan for reforming China’s fiscal and tax systems was reviewed and adopted by the Political Bureau of the CPC Central Committee.Its priorities include improving management and supervision of government budgets,deepening tax system reform,and adjusting fiscal relations between central and local governments to make     

基于绿色财税政策的湘江流域治理生态补偿机制研究

由于历史和现实原因,湘江流域的生态环境问题日渐突显,影响到该流域的社会、经济、文化的发展。湘江流域生态问题是多方面的,湘江流域的治理也需要多种政策的支撑,其中绿色财税政策是重要组成部分之一。而现行的财税政策存在着许多弊端,需要从生态环境财政政策、相关税费制度与政策、市场相关机制等角度加以完善。     

论货币宪法学教学

将货币宪法引入宪法学的教学实践,不仅能够开辟宪法学教学与研究的新领域,丰富财政宪法乃至基础宪法学的教学内容,同时使该学科的教学具有更为重要的理论与实践价值。货币宪法学的教学内容主要包括货币权力的宪法属性、货币权力配置的基本模式、货币权力的宪法规范等。     

促进农地经营权流转的财税政策探讨——基于新制度经济学视角

我国农地经营权流转规模不断扩大,但总体水平较低。基于流转制度的变迁及流转动因进行新制度经济学分析,可以明确从降低流转中的交易成本和提高流转后的预期收益角度去探索政府财税政策的制定和实施是比较合理的思路。因而应尽快完善农村社会保障体系,削弱土地保障功能;加大财政投入农业产业化的力度,为农地规模化流转铺平道路;积极引导农村土地流转市场及流转中介组织的建立;支持农村剩余劳动力的有效转移。     

Rethinking the Interface between Mental Illness,Criminal Justice and Academia

Punishment and treatment don’t occur within a vacuum. Responses in the justice system affect the mental health system, hospitals, clinics, and the welfare system. These systems are inextricably bound to each other. This paper, drawn from the 2009 Academy of Criminal Justice Sciences (ACJS) Presidential Address, discusses issues regarding the criminalization of mental illness, fiscal crises, and three deinstitutionalization movements. Particular attention is given to the role of academia in reshaping the criminal justice system during the current fiscal crisis.     

财政可持续发展与透明视角下的中期预算探究

在可持续发展与提升透明度的各项财政改革举措中,政府中期预算管理模式开始进入人们的视野。为了促进我国对中期预算的深入探索,本文在总结分析中期预算的基本特征以及在我国公共财政改革实践价值基础上,提出了中期预算在我国实施还需要具备和完善的一些基本条件,以期通过渐进途径推进中期预算改革,提高我国政府决策和预算管理水平。