Are VAT reforms an effective tool for promoting culture? A quasi-experiment in Spain

Sponsoring culture is a long-term profit-generating investment that public policy makers can achieve by means of Pigouvian subsidy or tax schemes. This paper evaluates the effectiveness of the three VAT reforms implemented between 2012 and 2018 (one tax raise reform and two tax cut reforms) in the cultural sector in Spain. We first provide visual evidence and empirical estimates of the tax shifting and the distribution of the VAT burden between consumers and producers. We then use a regression discontinuity design to assess the causal effects of these VAT reforms on performing acts and cinema consumption (both in the extensive and the intensive margin). Several interesting findings arise from our results. First, we find that producers only passed through 45% of the VAT cut to consumer prices. Second, the effect of the 2017 VAT reduction on performing arts slightly increased the number of households consuming these cultural services, whereas the 2018 tax cut on cinema had no significant effect in the number of moviegoers (extensive margin). Third, the cultural spending per household conditional on participation (intensive margin) increased after the two VAT rate reductions. Finally, we test for asymmetries in pass-through with respect to the 2012 tax raise and we find (i) no evidence of prices responding more strongly to increases than to decreases in VAT, (ii) a symmetric response of the number of households consuming these cultural services, and (iii) an asymmetric response of the average cultural spending conditional on participation.     

Disaster Relief as Social Action: A Weberian Look at Postdisaster Donation Behavior

Disaster relief involves a broad range of participants, which often results in a disjunction between actual disaster needs and the perception of appropriate strategies in relief provision. This research examines data collected through interviews with donation drive operators responding to Superstorm Sandy in 2012 and the May 2013 Oklahoma tornadoes. Using Weber's ideal types of social action to understand motivations for engaging in disaster relief, this article argues that motivations for participating in and organizing such drives influence donation strategies, and these motivations can be used to explain persistent donation of nonuseful materiel items. Findings indicate several different motivations for involvement and that donation type appeared linked to motivation. We suggest that motivation for engaging in social action is a valuable approach to better understanding donation behavior and, consequently, addressing the social problem of materiel convergence in the postdisaster environment.     

集体行动、财政激励与村级公共产品自主供给

利用农村“一事一议”制度变迁作为研究对象，从影响农村居民集体行动的社会因素与财政因素两个维度，对农村公共产品自主供给进行实证分析，研究证实：“一事一议”制度有利于农村公共产品的结构优化，其显著提升了村级公共服务的供给绩效。农村传统的“宗族”社会结构有利于克服集体行动中的“自利行为”和“搭便车”倾向，促进了“一事一议”的开展，而当前逐步扩大的收入差距形成了公共产品的偏好差异，提高了“一事一议”的交易成本，但是有效率的村级治理体制对村庄开展“一事一议”具有促进作用。“一事一议”挂钩的财政补助，具有显著的“激励效应”。实证研究结论对于创新农村公共产品供给方式，培育内生性的公共产品自主供给机制，提供了决策依据。     

劣势耐用品厂商的产品质保期与质保服务投入策略研究

在实际中，消费者购买耐用品时均同时获得厂商提供的质保服务，由于产品质保服务影响着消费者的产品使用效用，因此耐用品定价、质保期和产品质保服务投入是影响厂商利润的主要因素。考虑双寡头市场环境下，建立微分博弈模型讨论单位产品质保服务投入和产品质保期对双寡头厂商均衡价格的影响。结论表明双寡头厂商的单位产品质保服务投入越高、质保期越长，均衡价格越高；但单位产品保服务投入与质保服务对消费者效用影响系数的关系影响着竞争对手在均衡价格的变化趋势；劣势的低质量厂商可以通过增加单位产品质保服务投入策略或延长质保期的策略实现在均衡下与高质量厂商以同等价格销售耐用品，但劣势厂商增加单位产品质保服务投入策略要优于延长质保期策略。最后，利用数值分析进一步验证了所得结论的有效性。     

价值链网络结构范型下社区公共物品协同供给创新

社区公共物品供给治理本质上是一个开放演化、利益关联、耦合自洽和情境适应的复杂网络系统。由于供给手段智慧化、供给过程复杂性、个体能力失败和主体关系不确定性，传统由单中心主导的分立、单一和线性供给模式不能对整体网络化供给问题给出有效释义和策应方案，需要引入价值链网络结构治理新范式。从价值链理论出发，社区公共物品供给是适应协同供给的价值链网络结构系统，价值链网络系统理论与社区公共物品协同供给具有内在契合性。价值链网络结构范型下社区公共物品协同供给的内在要求体现在现实问题逻辑、供给价值诉求和主体关系博弈三方面；价值系统表征为克服供给碎片化、提供“三变”供给路径和技术手段嵌入支撑；构建基础体现在良好的社区文化、坚实的网络基础和规范的政治环境。建构多中心价值链网络协同供给模型，需要从管理协同、运作协同以及消费反馈协同三个层面展开施加管控。     

对CBA职业联赛赛区、俱乐部受处罚的情况分析与应对措施简

近几个赛季篮协对CBA职业联赛各赛区、俱乐部开出的罚单就一直没有减少,赛场秩序的混乱已经严重干扰了联赛的正常进行。现对2011-2012赛季CBA职业联赛赛区、俱乐部受处罚的原因、类型进行分析研究,提出一些解决问题的方法和措施,减少比赛中教练员、裁判员之间的矛盾,降低现场观众暴力行为的发生率,但愿能对CBA职业联赛的发展起到推波助澜的作用。     

农村公共品供给方式与基层善治

通过对农村不同公共品供给方式实践的考察，发现了两种不同的供给理念。作为一种典型的“输入”式供给方式的项目制，因为忽视地方政府和基层社会的自主性，导致资源浪费和治理失效的问题；成都市推行的公共服务资金政策，通过将决策权下沉到议事会的方式，实现了公共品供给方式从“输入”到“嵌入”的转变。研究发现，普惠性的资金分配和弹性化的使用规则、需求表达和组织回应的制度化、村庄治理资源和治理手段的组织吸纳、群众参与和基层监督机制这四个层面的实践机制保证了公共服务资金具备公共性、权责性、合法性和透明性四个基本特征，从而体现了基层善治的基本要求，是善治理论在基层治理中的具体实践。     

A hybrid approach to configure eco-efficient supply chains under consideration of performance and risk aspects

Formal models that support multi-criteria decision making represent a strongly growing area in sustainable supply chain management research. However, uncertainties and risks are seldom considered in quantitative models for green supply chain (SC) design. The paper at hand suggests a hybrid approach to configure an eco-efficient SC for a new product under consideration of economic and environmental risks. Discrete-event simulation is applied to assess the financial, operational and environmental performance of different SC configuration options while the value-at-risk concept is adapted to evaluate related SC risks. The analytic hierarchy process is employed to solve the resulting multi-criteria decision problem of choosing the best option. The approach is illustrated at a case example of a fast moving consumer goods manufacturer.     

体育公共产品供给主体变迁的新制度经济学分析

体育公共产品供给主体的变迁是在相关组织的有效性、交易费用的大小、技术的先进程度、人们体育偏好的变化、大型体育事件和其他制度安排变迁的影响下，体育公共产品供给主体之间第一层博弈和供给主体与需求者之间第二层博弈相互影响的结果。变迁的主要方式包括强制性变迁、非强制性变迁以及两者的结合。     

建设服务型政府,实现公共服务提供主体多元化

服务型政府将满足公民需求作为最高工作目标,不仅要求强化社会管理和公共服务职能,更需要通过体制机制创新来促进公共服务的有效供给。其中,公共服务的供给机制有效与否是政府不同层级和不同部门都要面对的普遍性问题。针对公共服务的混合性和复杂性,以及我国在公共服务提供方面的问题,参考发达国家的政府改革经验,我国应培育多元化的公共服务供给主体,通过将分散、异质性的服务需求与非规模化的服务供给对接来间接满足服务需求。多元化供给机制有利于发挥行政机制、市场机制和社会机制的各自优势,并实现三者的有机结合,从而有利于整合各种社会资源,满足公民的异质性公共服务需求。