What explains the Differences in the Tax Burden Between Swiss Cantons?

In the present article, we empirically analyse a series of competing hypothesis that try to account for the considerable disparity in the tax burden between Swiss cantons. Three hypotheses focus on differences in spending levels: The first explains differences in the tax burden with differences in citizens' demand for government services. The second emphasizes the differences in efficiency between cantonal administrations, whereas the third insists on the more or less easy access to cantonal instruments of direct democracy. However, when confronted to the data, none of these three expenditure‐based hypotheses are confirmed by our cross‐sectional estimations. On the contrary, our regressions lend support to the hypotheses which highlights the differences in tax revenues between cantons. These results suggest that it is not differences in government spending which account for the disparity in cantonal tax levels, but differences in the cantonal endowment with resources. This indicates that some financial equalization on the cantonal level might strengthen the equity of Switzerland's tax system.     

邓小平与二十世纪的中国先进文化

邓小平是20世纪中国思想文化史上的杰出人物。他深受传统文化的熏陶,与中华文化有着深厚的情缘。一方面,他善于从民族文化中吸取有益的营养,实现马克思主义与中国传统文化的完美结合;另一方面,他对民族文化传统的封建遗毒进行了无情的批判;此外,他以时代精神观照中华文化,博采各国文化之长,使中华文化与世界文明接榫。     

论新世纪党的建设的创新

新世纪党的建设的创新,必须坚持科学理论的指导,要有新理念和新思路;必须“胆子要大一些”,要有敢闯敢冒的精神;必须坚持辩证思维,要有科学的方法。     

反虚构:新时期文学创作的一个新动向

20世纪 80年代中后期 ,文学的创作方法潜流着一股从“虚构”到“反虚构”的倾向 ,含有强烈的“非虚构”、“纪实”的新写实小说成了文坛一道流行色。产生这种现象的主要原因是与中国当下的社会变革紧密相关 ,它能将人们在这转型期复杂的情绪最迅速的渲泄出来。     

隐形教育:入世后军队思想政治工作新途径的探索

隐形教育与显形教育相比 ,有其自身明显的特征。在新的历史时期 ,我军思想政治教育面临着种种矛盾和问题。根据形势的发展和变化 ,探索隐形教育的新途径 ,对于加强和改进我军的思想政治教育具有重要意义。     

战争与和平的新思维——评托夫勒的《未来的战争》

托夫勒在《未来的战争》一书中,从新的视角分析和预测了当今及未来有关战争与和平的诸多问题,提出了现代文明冲突根源于生产力发展水平、知识是未来军队战斗力的核心资源和知识可以成为未来维护和平的因素等重要论断,但他把战争限制在不同文明之间的“民主和平论”、把知识视为未来战争的源泉和主权观上的“西方中心论”,则是片面的和错误的。     

“三个代表”的思想内涵及对党建理论的新发展

江泽民同志提出的“三个代表”的论断,言简意赅,内涵丰富。这给党提出了更高的要求。它丰富和发展了马克思主义的党建理论,这主要表现在：丰富和发展了党的性质的理论;丰富和发展了执政党地位、作用、宗旨和任务的理论;回答和阐明了建设一个什么样的党和怎样建设党的问题;丰富和发展了紧密结合党的政治路线和政治任务,加强党的建设的理论。     

新时代劳动教育政策的“渐进一多源流”分析：调适、耦合与发展

劳动教育是中国特色社会主义教育制度的重要内容,新时代加强劳动教育具有重大的时代价值和战略意义。本研究运用修正的“渐进—多源流理论”分析了新时代劳动教育政策的制定过程。研究发现:劳动教育的不良指标、负面的政策反馈、焦点问题和事件构成问题源流;执政理念和价值选择、民意表达构成了政治源流;领导核心的推动作用、专家学者的政策建议、地方探索和经验、网络媒体的助推形成政策源流;习近平总书记在2018年全国教育大会上关于加强劳动教育的讲话打开了政策之窗。研究认为,在有限理性视野中,新时代劳动教育政策的制定是一个渐进调适的过程,中国语境下本土化因素对各源流产生重要影响,各源流渐进性明显,要关注网络对各源流带来的变化和影响,强化政策执行、协同推进。     

Russia’s civil service: professional or patrimonial? Executive-level officials in five federal ministries

ABSTRACT

The issue of poor performance of the Russian federal bureaucracy is addressed by linking performance to type of official, through analysis of biographical data on deputy ministers and division (departament) heads in five federal ministries since 2012, supplemented by internet searches on behavior, particularly of a corrupt nature. Education, previous career experience, and recruitment, including its timing relative to superiors and subordinates, are analyzed, in order to determine whether officials behave primarily as members of patrimonial teams, as members of problem-solving organizations, as self-serving individuals, as the instruments of capture by commercial organizations, or as servants of bureaucratic agency interests. The data do not strongly support any one conclusion, but problem-solving officials have the strongest presence.     

积极探索互联网时代的学校思想政治工作方法

计算机和网络给高校思想政治工作带来了机遇与挑战。面对机遇与挑战 ,高校思想政治工作必须在继承和发扬优良传统的基础上 ,充分发挥信息网络技术的优势 ,增强时代感 ,加强针对性、实效性、主动性 ,扬长避短 ,开辟新的天地。