论政府行为对征纳关系的影响

目前社会上偷税、漏税、骗税、抗税的现象依然存在,而且不是个别现象。理论界和实务界一般都把这些现象归咎于纳税人纳税意识淡薄,认为构建和谐征纳关系的关键在于如何提高纳税人的纳税意识。本文认为,纳税意识受多方面因素的影响,其中政府行为是一个主导因素;政府行为失范可能会对纳税意识产生“蝴蝶效应;”构建和谐征纳关系,不仅要培养纳税意识,更重要的是要培养征税意识和用税意识,政府要依法行政。     

Effects on Knowledge of Nudging Citizens with Information

Nudging is a policy instrument that can affect citizen behavior, often by providing information. We argue that nudging can also affect citizens’ knowledge, which can become the basis for future choices. In this manner, providing information can make the nudging initiative stick. We test the effect of an information treatment on three types of knowledge in a field experiment. The treatment consists of information on reading strategies designed to nudge parents to read with their children, randomly assigned to 1438 families. We show how nudging by providing information does in fact increase parents’ knowledge, irrespective of socio-economic background.     

Accountability in Public Service Quasi‐markets: The Case of the Australian National Disability Insurance Scheme

Australia's National Disability Insurance Scheme (NDIS) represents the latest in a worldwide shift towards individualised funding models for the delivery of care services. However, market‐based models for care deliveries bring new considerations and dilemmas for accountability. Drawing on previous work by Dickinson et al. (2014), we examine a range of accountability dilemmas developing within the early implementation of the NDIS. These relate to accountability for the following: care outcomes, the spending of public money, care workers, and advocacy and market function. Examining these accountability dilemmas reveals differences in underpinning assumptions within the design and on‐going implementation of the NDIS, suggesting a plurality of logics within the scheme, which are in tension with one another. The contribution of this paper is to set out the accountability dilemmas, analyse them according to their underpinning logics, and present the NDIS as having potential to be a hybrid institution (Skelcher and Smith 2015). How these dilemmas will be settled is crucial to the implementation and ultimate operation of the scheme.     

The Investment Approach to Public Service Provision

The investment approach to public service provision is now receiving considerable attention worldwide. By promoting data‐intensive assessments of baseline conditions and how government action can improve on them, the approach holds the potential to transform policy development, service implementation, and program evaluation. Recently, variations on the investment approach have been applied in Australia to explore the effectiveness of specific programs in employment training, criminal justice, and infrastructure development. This article reviews the investment approach, presents a Public Investment Checklist to guide such work, and discusses three examples. It concludes by considering the implications of investment thinking for the work of policy designers and public managers.     

地方政府公共服务供给能力:影响因素与实现路径

公共服务均等化是和谐社会的重要内容,而地方政府公共服务供给能力提升是公共服务均等化目标实现的重要保障。传统观点认为,地方经济或财政实力决定地方政府公共服务供给能力,但是,我们认为公民参与、社会组织、信息沟通、电子政务技术等对地方政府公共服务供给能力提升更具影响力。在公共治理理论框架下,本文分析了影响地方政府公共服务供给能力提升的经济、政治与社会综合因素,并在此基础上,提出了系统提升地方政府公共服务供给能力的实现路径。     

《公司法》有关公司对外担保新规定的质疑

新修改的《公司法》有关公司对外担保问题的规定,对于规范公司担保秩序有一定的积极意义,但是这些规定也有明显的局限性,主要表现在:规则的自律性和强制性交融,担保的合法有效性未得到明确;法条过于简洁,牺牲了规则的精确性,导致规则的不确定性;过度追求交易安全,片面要求股东大会对担保事项决议,损害交易效率;未给特殊的公司类型留下特别的空间,妨碍公司日常业务的合法开展;法律本身的缺憾加上有关监管规章的未紧密配套,使得有关缺憾更加明显。     

Citizens’ Perceptions of Governance in Rural and Urban China

This article presents three main findings from a purposive stratified survey of urban and rural residents. First, Chinese citizens “disaggregate” the state with high levels of satisfaction for Central government that fall dramatically as government gets closer to the people. Satisfaction levels are noticeably lower for those in rural China. Second, attitudes about the way policy is implemented by local governments raise concerns. Irrespective of place of residence, respondents feel that when implementing policy local officials and governments are mainly concerned with their own interests, are more receptive to the views of their superiors rather than those of ordinary people, favor those with money, and are formalistic in implementing policy rather than dealing with actual problems. Third, the areas of work that citizens would really like government to concentrate on are job creation and providing basic guarantees to protect against the shocks of the transition to a market economy. Tony Saich is the Daewoo Professor of International Affairs, Kennedy School of Government, Harvard University and Director of the Harvard University Asia Center. His recent research focuses on the development of social policy in China, particularly on the provision of public goods by local governments. His publications include Governance and Politics of China by Palgrave and edited volumes on Financial Sector Reform in China (with Yasheng Huang and Edward Steinfeld) and AIDS and Social Policy in China (with Joan Kaufman and Arthur Kleinman both by Harvard University Asia Center. He would like to thank Edward Cunningham for his great help in preparing this article. He also wants to thank Victor Yuan (Horizon Market Research Company) for his tremendous help in designing the survey and implementing it. In addition, I would like to thank Anita Chan, Martin King Whyte and two anonymous reviewers for their extremely helpful comments on an earlier draft.     

缩小居民收入差距的税收对策

征收个人所得税是缓解我国居民收入差距悬殊矛盾的有效办法.但目前我国个人所得税征管制度不够完善,常常出现"管得住工薪阶层,管不住新生贵族"的现象.当前只有加大税收征管力度,增强公民的纳税意识,"锁定"关键纳税人,才能充分发挥个人所得税在缩小居民收入差距方面的独特作用.     

民法典设立先占取得制度之必要性与可能性透视

现行中国民事立法未明示规定先占取得制度,深刻影响着民法价值目标之合理性与体系建构之完整性。综观各 国立法,意识形态虽或相异,历史传统亦未必相同,但其于先占取得制度之构建方面却体现了一种共同之价值立 场并于法典中明示列出。以现行民事立法之价值选择与体系缺失两方面为切入点,分析先占取得制度阙如所产 生之诸种弊端,探明于未来民法典中增设先占取得制度之必然性及可能性,同时,以《中华人民共和国民法草案》 为蓝本对先占取得制度进行简要条文设计。     

论抚养人的垫付责任——评“中国民法典草案专家研讨会意见”

民法典草案没有吸收抚养人垫付责任的规定.基于客观存在的现实情况,抚养人的垫付责任还有存在的必要性;基于抚养人与被抚养人之间特定的人身关系,根据权义一致原则,垫付责任也有其存在的合理性.专家建议取消抚养人的垫付责任,这不符合侵权法之立法目的,也没有穷尽对受害人权利的救济.