税收结构改变的长期影响与转型特征

提高直接税比重是优化我国税制结构和调节收入分配的重要实现途径,但可能同时对经济增长和社会福利产生影响。当政府降低消费税,如果维持长期总税收不变,那么不管是提高工资收入税税率还是资本收入税税率,经济中的资本积累和生产规模都会有一定程度的缩减;从长期看,提高直接税比重会降低消费者福利,但是转型过程中可能会有部分代际受益。相比于提高资本收入税,提高工资收入税税率在长期给经济增长和消费者福利带来的负效应更为明显。     

人口年龄结构如何影响住房财富效应？——基于家庭微观视角的分析

人口年龄结构变动与高房价均为我国当前经济社会的重要特征,研究人口年龄结构对住房财富效应的影响对于房价调控、释放居民消费潜力具有较大的现实意义。基于中国家庭追踪调查(CFPS)数据,实证检验人口年龄结构对住房财富效应的影响,结果发现：老年抚养比和幼年抚养比升高显著增强了住房财富效应,且幼年抚养比升高对住房财富效应的影响更大;进一步,老年抚养比和幼年抚养比对拥有大产权房产家庭和低房价收入比家庭的住房财富效应有显著正向影响,但对拥有小产权房产家庭和高房价收入比家庭的影响不显著;并且,幼年抚养比对家庭住房财富效应的正向影响在高房价地区更为显著,老年抚养比对其的正向影响则在低房价区域更显著。     

互联网使用、社会资本与家庭捐赠行为——来自CFPS的经验证据

慈善捐赠是慈善事业高质量发展的基石,影响着第三次分配作用发挥。基于2014年、2016年和2018年三期CFPS调查数据,考察了互联网使用对家庭捐赠行为的影响效果及作用机制。当前互联网使用显著提高了家庭向亲属捐赠、其他人捐赠、社会捐赠的数额,同时互联网使用对上述三类捐赠的作用效果不同,具体而言对亲属捐赠的影响最大,对社会捐赠的影响次之,对其他人捐赠的影响相对较小。互联网使用通过丰富结构型社会资本和关系型社会资本提高家庭三类捐赠规模,并通过丰富认知型社会资本积累促进家庭向亲属捐赠。研究不仅深化了对“互联网+慈善”的理解,而且对促进公众参与慈善具有一定参考价值。     

Turkifying Poverty,or: the Phantom Pain of Izmir’s Lost Christian Working Class, 1924–26

This article shows that ‘Turkification’, a term widely used by historians of modern Turkey to refer to the forced transfer of property from Christian into Muslim hands, ought to be conceptualized not only in the sense of ‘enrichment’ but also, with regard to the working classes, as a process in which Muslim people inherited the poverty of their Christian predecessors. Taking ?zmir as a case in point, the article first describes the plight of the overwhelmingly Christian working class prior to 1922. It then studies reports and editorials that discussed the economic and social situation in ?zmir in the years 1923 to 1926, after the Turkish victory and forced migration of her Christian population. Over the course of these years, ?zmir experienced a serious economic crisis, and bread prices reached levels that led to widespread undernourishment and hunger among the city?s poor. Agricultural production was lagging behind pre-war levels, and positive effects of ‘Turkification? policies were failing to materialize. By analyzing the contemporary journalists? attempts at explaining the crisis, but also pointing out national and transnational factors that they were probably unaware of, the article makes an original contribution to the economic and social history of early republican Turkey.     

Rejoinder to comments by Frederick Kaijage,Oswald Masebo,and Innocent Pikirayi on the keynote speech, ‘writing history: flow and blockage in the circulation of knowledge’

ABSTRACT

Rejoinder to comments by Frederick Kaijage, Oswald Masebo, and Innocent Pikirayi on the keynote speech, ‘Writing History: Flow and Blockage in the Circulation of Knowledge’     

量刑建议制度实务研究——以沈阳市检察机关量刑建议权运用情况为调查对象

自二十世纪末期以来,有关量刑建议权的权力属性、法理基础、价值基础等理论问题一直是学术争论的焦点。目前,理论界的肯定态度已呈压倒性的优势,量刑建议的实务亦从尝试阶段进入比较正规的统筹运行阶段。本文从实务研究的角度,结合沈阳市检察机关量刑建议权的运用情况,对量刑建议制度的操作规则提出设想。