从比较的视角看海外移民的流动性对中国的影响

在经济全球化发展日趋增强的今天,移民活动的状况或本质正越来越表现为流动性而非定居性。移民的流动性,是“人权高于主权”这一国际政治思潮的反映,是全球化发展所产生的一种“跨国逃避”趋势,也是国际政治经济多元化、不平衡发展和各国综合国力竞争的必然产物。本文试图通过对移民流动性的探讨,揭示中印两国海外移民的流动性对两国发展和综合国力提升所共同具有的有益影响,以及中印两国因其海外移民流动性在国际社会中所面临的不同处境。     

有效税收筹划框架的概述及其启示

有效税收筹划框架要求筹划者在进行税收筹划时考虑交易各方利益、隐性税收和非税收成本。这一框架提供了一种税收筹划理念,要求理论研究者和实务工作者从企业战略角度考虑税收筹划活动。有效税收筹划对于我国税收筹划研究范围和研究方法的优化提供了一些启示。     

山西农村居民消费行为分析及对策研究

文章以山西省近年农村居民的收入和消费数据资料为依据,根据持久收入假设理论建立消费函数模型来定量分析山西农村居民消费行为。当前影响山西农村居民消费行为的决定性因素是收入,特别是持久收入。因此,只有通过加快山西农村经济结构调整、改革农村土地承包制度、建立和完善农村社会保障体系、改善农村消费环境等手段,才能切实提高农村居民的持久收入,从而在根本上开拓山西农村消费市场。     

从所得税与民法的联系论和谐税收关系的建立

所得税是对“所得”征收的税种,所得税的征收实际上会影响到纳税人的财产所有权。作为公法的所得税法与确认和保护私人财产的民法之间存在密切的联系。长期以来人们习惯将二者割裂开来,认为所得税法是关系国家财政收入的法律制度,而民法是调整私人主体的财产关系的法律,二者之间没有必然的联系。然而如果没有民法对财产关系的调整,那么所得税的征收将缺乏其基础,所得税的纳税主体、征税对象等问题将无法确定,因而探讨二者之间的关系在研究所得税的过程中尤为显得重要。在所得税法律制度中必须处理好国家征税权与纳税人财产权保护之间的关系,只有这样才能构建和谐的税收关系,才能让所得税堪称名副其实的“良法”。     

全面建设小康社会必须着力提高农民收入

党的十六大提出要在2020年全面建设小康社会 ,但是农民收入低下已成为制约中国全面建设小康社会的最大障碍 ,这有其表面上的原因 ,也有其深层次的制度方面的原因。要全面建设小康社会必须着力提高农民收入 ,而要提高农民收入就必须解放农民 ,减少农民 ,加大农业投入,教育农民 ,引导农民     

我国城镇居民收入分配差距的实证研究

随着经济的持续发展,我国城镇居民收入分配差距呈现日益扩大的趋势,与此同时,城镇居民的平均消费倾向逐年降低。实证分析表明两者之间存在显著的负相关关系。地区和行业差距是我国城镇居民收入分配差距产生的原因,为此必须实行有效的区域经济政策,加强市场竞争,完善税收制度,建立完善的社会保障体系。     

Public vs. Private in Hospital Efficiency: Exploring Determinants in a Competitive Environment

This study investigates the determinants of efficiency in an Italian regional health system and estimates the effect exerted by ownership on hospitals’ performance. To achieve this aim, the Veneto region was considered as a case study and a full dataset (2011–2012) containing nonpublicly available technical data and cost and income items was analyzed. Efficiencies are measured applying a three-stage data envelopment analysis (DEA). Our results suggest that private hospitals perform better than public hospitals in productivity and cost saving, not considering the effect of other environmental and operational variables such as length of stay and beds per capita.     

The rise of a hesitant EU host? Examining the Greek migrant integration policy and its transformation during the crisis

Greece lately, as a result of the crisis, has been transformed from a migrant receiving (host) country to a simultaneously migrant sending and receiving one. At the same time, processes of migrant de-integration from the economy and society have been manifesting too. This paper attempts to draw light on Greek migrant integration policy, which through the years has been characterized by a contradiction between policy narratives and concrete actions on the ground. More specifically, this paper brings to the fore a policy change that occurred during the period 2012–2015 and possibly continues up to now. According to this policy shift, special emphasis was put on the acquisition of the European long-term resident status from the part of already settled migrants as a passport to their intra-European mobility. Politically speaking, such developments were heralded as a win–win situation for both migrants, but also, Greece as a host country. Nevertheless, this rise of a hesitant EU host, who turned its integration policy into a managing migration endeavour, might be indicative of broader tendencies and trends within an expanded EU migratory landscape that includes both migration, but lately most importantly, asylum too.     

FDI的技术溢出效应与异质劳动收入差距评析

FDI通过竞争示范、产业联系以及人力资本流动三种溢出机制对收入差距产生影响。外购（outsourcing）可能导致母国收入不平等的增加以及东道国收入差距的缩小的结论有待商榷。不同国家,不同时期内,FDI对收入变化的影响作用均有所差别。     

劳务派遣工合法权益的维护问题

劳务派遣工已占职工队伍15%,并且还在快速增长,他们已成为我国职工队伍的组成部分,其合法权益被侵害问题,已日渐凸显,局部甚至构成劳动关系不和谐的主要因素。因此,应按《劳动合同法》的有关规定,着力维护其合法权益。