我国东、中、西部地区农民财产性收入差距探析

党的十七大报告首次明确提出"创造条件让更多群众拥有财产性收入",基于数据统计分析我国东、中、西部地区农民财产性收入差距变化趋势与原因,进一步缩小收入差距,提高农民的财产性收入,需大力发展中、西部地区农村经济,完善农村金融市场,增强农民理财观念。     

发展文化产业是规避“中等收入陷阱”的有效路径

当前,我国各种经济社会矛盾相互交织,必须警惕落入＂中等收入陷阱＂。要积极推动文化产业跨越式发展,使之成为新的经济增长点、经济结构战略性调整的重要支点、转变经济发展方式的重要着力点,为推动科学发展提供重要支撑。要站在国家战略的高度,大力发展具有中国特色的社会主义文化产业,深化体制改革之路,大力推进产业集群之路,不断内化自主创新之路,始终坚持和谐发展之路,规避＂中等收入陷阱＂。     

检察机关在违法所得没收程序中的地位和职责

我国新《刑事诉讼法》规定的“犯罪嫌疑人、被告人逃匿、死亡案件违法所得的没收程序”具有刑事审判程序、对物程序、缺席审判程序及无刑事定罪程序的法律特征。检察机关在该程序中作为公诉机关向人民法院提出申请,其权力性质仍属于公诉权,同时作为法律监督机关依法履行法律监督职责。     

河南省经济结构现状及优化升级问题研究

近年来,随着国家经济结构调整的不断深入,河南省迎来了全面发展的新时期。河南省经济结构在不断优化的同时,结构性矛盾仍然比较突出,主要表现在内需动力不足,产业结构层次低,支柱、重点行业不明显,城乡居民收入差距较大,三大产业就业结构不合理等方面。针对以上问题,结合河南省经济结构的实际状况,其经济结构战略性调整应发挥政府职能,合理分配资源;深入实施乡村振兴战略;加快新型城镇化进程;推进产业结构优化升级。只有这样,河南省经济结构优化升级问题才能真正得到根本改善。     

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.