基于来源视角的城乡居民收入差距与财税制度选择

2001年以来,随着工业反哺农业政策的实施,农民的工资性收入、经营性收入、转移性收入和财产性收入均有所增加,城乡基尼系数逐渐下降。但是,以流转税为主的税制结构和现行财税制度仍制约着城乡居民收入差距的进一步缩小。因而,为增强财税制度调节城乡居民收入的作用,应构建以所得税为主的税制模式,完善增值税和个人所得税,健全房产出租的税制体系,开征资本利得税并增加财政"三农"支出。     

嘉绒藏人的房名制、内婚制与改土设屯——金川嘉绒社会的国家进程

在中国西南地区,国家力量通过改土归流,促使地方社会组织和文化转变,建立了官员治理之“民”间的平等地位。清乾隆年间,四川省金川县的嘉绒社会经历了裁撤土司、设立屯兵、划分土地与征税等一系列变化,但嘉绒人的房名制度、阶层内婚和劳役的存在,共同再生产了土司时代的等级社会;加上国家对藏传佛教的认可,土官获得了基于宗教的传统政治权威。嘉绒社会呈现出不同于华南和西南其他地区的国家进程。     

CONTESTING FAIRNESS AND FRAGMENTING GROUPS: CULTURAL NARRATIVES OF TAXATION AND CITIZENSHIP IN GLOBALISING AUSTRALIA

This paper explores the relationship between culturally mediated narratives of fairness, conceptions of the state, group and individual identities, citizenship and debates about globalisation in Australian perspectives on tax administration. It is based on a qualitative analysis of 2374 responses to a survey of attitudes to the Australian tax system. This paper emphasises that taxpayer's statements can be read as cultural acts that enrich our understanding of how people give meaning and significance to their lives. The majority of respondents reported that taxation should be levied fairly across social groups. However, this sense of fairness is being eroded by the widespread perception that the wealthy are avoiding their “fair share” of taxes. However, although citizens view tax administration as increasingly unfair, there is no evidence of wholesale disengagement from the system. The majority of people believe that the tax system has legitimacy and that it can be reformed. There is still scope for policy innovation that reinstates a sense of fairness, equity and balance to the tax system.     

Business Mobilization and Public Policy in the U.S. States*

Objective. The goal of this study is to examine how the political mobilization of business interests influences aggregate public policy outputs in the states. We examine the relationship between business mobilization and general state policy liberalism, as well as policy that we term state “business policy climate.” Methods. We construct a measure of the “business policy climate” from a number of tax and regulatory indicators in the states and examine whether business influences it and policy liberalism using ordinary least squares regression. Results. The analysis shows that business mobilization does not influence general policy liberalism but is a significant influence on a state's business policy climate. Specifically, the dominance of a state's campaign finance system by business interests makes policy more favorable toward business. Conclusions. The extent of business mobilization in a state is an important influence on public policy outputs but is constrained by the activities of other political actors such as unions.     

关于实施结构性减税政策若干问题的分析

2011年中央经济工作会议提出,2012年我国要继续实施积极的财政政策。结构性减税政策在积极的财政政策中具有重要的地位和作用。近年来,我国实施的结构性减税政策具有多税种并用、多手段并举、多环节并促的特点,这一政策在减轻企业和居民税收负担、鼓励和扩大内需、引导经济结构战略性调整、保障和改善民生等方面产生了积极效应。从动态上看,减税政策对经济的刺激作用在一定程度上增强了经济活力,培育了新的税源,为国家继续实施积极的财政政策提供了可靠的财力保障。     

The Role of Consultative Democracy under the Constitutional Framework and the Associated Rule of Law*

The logical sequence of China’s state governance is “governing party—consultative conferences—people’s congresses—the people.” The “governing party—consultative conferences” link in the chain involves political consultation through people’s consultative conferences. The “governing party—consultative conferences—people’s congresses” link involves a process of obtaining legitimacy for the Party’s views based on political consultations which are then translated into the national will by the system of people’s congresses. The “people’s congresses—the people” link involves the two-pronged logic of elections and governing the country according to law. The “governing party—the people” link is an illustration of the party’s mass line, which essentially involves social consultation. Consultative democracy usually includes the political consultation in the “governing party—consultative conferences” link and the social consultation in the “governing party—the people” link in the chain, both of which are connected through the system of people’s congresses. This logically determines the inner relations between the Party’s leadership, consultative democracy and the people’s congress form of representative democracy and shapes the institutionalization of consultative democracy. That is, in the process of democratic decision-making, a circular system consisting of “political consultation—legislative consultation—social consultation” is created to guide development of the actual system.     

“桑梓情谊”的现代转化：费孝通社会理论的情感维度

费孝通的社会理论在社会结构方面更受学界重视，而其中的情感维度尚未得到足够关注。本文试图在费孝通早年有关中国现代化的理论视域中，梳理他有关“桑梓情谊”与“亲属情谊”“乡土工业”“村镇地方团体”之间关系的探索和讨论，进而呈现费孝通社会理论中对于情感的重视。 在费孝通看来，中国的现代化应该以中国传统社会组织为基础来嫁接西方现代技术， 从而推动整个社会从传统向现代的有效过渡。 在此过程中，他尝试将既旧且新的“桑梓情谊”阐释为现代中国社会的情感基础。 文章认为，“桑梓情谊”表征并构造了本地的根源与大社会的流动以及地方与国家的人际关联， 是理解费孝通社会理论之情感维度的关键，对我们思考当代中国现代化建设也有一定的启示。     

Exploring Neglected Dimensions of Social Policy: The SDW, Fiscal Welfare and the Exemplar of Local Taxation in England

Titmuss's Social Division of Welfare (SDW) thesis is a vitally important but much neglected element of social policy analysis. This article seeks to explore the SDW, with a particular focus on fiscal welfare. Fiscal welfare has been described as forming a hidden welfare state, and while taxation is one of the main ways in which governments affect the lives of citizens, studies of welfare pay remarkably little attention to its impact. Fiscal welfare is examined by using, as an exemplar, local taxation in England, a subject that itself is neglected within social policy. Local taxation in England is of interest because it illustrates the impact of a system of taxation on different groups of citizens, and how this can operate to the benefit of rich over poor citizens. This is because the current system is highly regressive, meaning that those on low and middle incomes spend proportionately more of their income paying the tax than do those on high incomes. What is of further interest is how within the debate about reform of local taxation, concern with regressivity becomes obscured and ceases to be the focus of attention. We are thus provided with an example of how fiscal welfare remains a hidden issue. The article concludes by arguing that social policy analysis needs to move beyond the narrow confines of social welfare and develop a broader understanding of welfare, based on the SDW.     

Why China’s Tax Revenue Is Likely to Maintain Its Rapid Growth: An Explanation within the Framework of Tax Capacity and Tax Effort

在税收能力和税收努力的理论框架下, 分析中国税收高速增长的源泉, 可以发 现, 在分税制改革后, 中国税收长时间高速增长的原因主要表现在三个方面: 分税制 的税收分权契约性质具有强烈的税收激励作用; 间接税的制度设计放大了纳税人的纳 税能力; 我国正处于“税收增长红利”集中释放期。未来第一种因素的作用将减弱, 第二种因素的作用部分消失, 第三种因素的作用依旧存在。从长期看, 由于税收增长 红利仍将持续很长一段时期, 税收仍可能保持较高速度的增长。关键词: 税收增长 税收分权 税收能力 税收努力 An analysis of the dynamics of the rapid growth of tax revenue in China within the framework of tax capacity and tax effort reveals three major drivers following the tax sharing reform. First, the nature of the decentralization contract under the tax sharing system provides strong incentives for taxation. Second, the system of indirect taxes boosts taxpayers’ taxable capacity. And third, China is enjoying the intensively present tax growth dividend. In the future, the first factor will diminish; the second factor will partially cease functioning; and the third factor will remain constant. Over the long term, the tax growth dividend will be long lasting and tax revenue will keep growing at a high speed.     

“一体多面”：中华帝制时期的国家—社会关系再研究

关于中华帝制时期国家与社会的关系特征国内外学术界提出了诸多理论概括,诸如“士绅自治”“吏民社会”“官民合作”,等等。本文从行政发包制理论的视角重新审视关于中华帝制时期国家—社会关系的现有理论概括,借助“行政外包”这一分析概念,强调特定的治理领域特征与行政外包的具体形态之间的对应关系,进而揭示国家与社会互动关系的运行机制和内在逻辑。本文试图提出“一体多面”的概念,重新概括中华帝制时期国家与社会关系的总体特征,为理解中华帝制的“权力一元性”与“治理多样性”的奇妙结合提供新的观察视角和分析框架。     

我国乡镇政权角色和行为的社会学研究综述

本文按照“结构 / 制度”和“过程 / 事件”两种研究取向，梳理了社会学界对1980年以来乡镇政权的角色和行为研究的成果。前者解释了乡镇政权由于考核评分体制的压力而被动产生失范行为的原因；后者以动态的、微观的研究视角分析具体事件过程中乡镇政权的行动者其角色和策略选择。“结构 / 制度”和“过程 / 事件”研究并不矛盾，可以相互借鉴。综合上述研究，文章认为对当前农村税费改革后乡镇政权在“国家”和“农村社会”新型互动关系中的角色和行为的研究也可借鉴上述研究。     

Fiscal harmonization in view of the Euro adoption: Economic implications for Poland

In this paper, we investigate the ex ante effects of fiscal policy harmonization that might be necessary for the adoption of the common currency on economic growth in Poland using a neoclassical dynamic two-sector general equilibrium model. We study two fiscal policy scenarios. In the first one, we adjust all taxes to German and EU-27 levels, respectively, while in the second one, we change only consumption taxes to German and EU-27 levels. We find that in the first scenario, the current Polish taxes yield the highest rate of growth due to lower capital taxation. However, in the second scenario, German and EU-27 taxes yield the highest rate of growth due to the lower consumption tax on capital-intensive good. From a policy perspective, our results suggest that fiscal policy with lower taxes on capital and capital-intensive goods can generate a higher rate of growth in the long-run. In the case of fiscal harmonization, our findings propose adopting only German or EU-27 consumption tax structure into the Polish tax system.     

人类命运共同体与新的中国世界观

人类命运共同体是中国共产党和中国政府过去十年来逐步弘扬的一个核心概念,它是中国历经改革开放以来的四十多年、新中国成立以来的七十多年、中国进入近代史以来的一百八十年,更是华夏文明四千多年来历史实践的一种结果。文章通过分析“中国的世界”和“中国与世界”两种中国的世界观,指出人类命运共同体实际上是历经千年之变后出现的第三种中国世界观“中国在世界”的必然产物,含指中国对世界的反哺、反思、责任与使命。     

The Recognition of Wifely Labour by Welfare States

This article is concerned with questions about the amount of support given by welfare states towards the maintenance of a wife engaged in housework and child care. It compares the value of the support supplied by the tax/benefit packages of 15 countries. The article defines support for wifely labour as the difference between the net disposable income of a single person and a couple with the same earnings. In analysing the data, three models are used: the “traditional” model where the wife is economically dependent on her husband; the “modern” model where the wife remains outside the labour market while she has young children; and the “dual breadwinner” model where the mother of young children is in full- or part-time employment. Much of the analysis is concerned with patterns of social policy in which support for wives is associated with support for children. While the evidence shows that welfare states do provide support to wives, both with and without young children and engaged in paid as well as unpaid work, the levels of support vary greatly between welfare states. The variations are not associated with the generally discussed categorizations of welfare state types.     

From the hidden welfare state to the hidden part of welfare state reform: Analyzing the uses and effects of fiscal welfare in France

This article argues that fiscal welfare in Europe not only forms part of the “hidden welfare state” (Howard, 1997 ), but also constitutes an important yet understudied—and therefore hidden—element of welfare state reform. Using the example of France, and relying both on available data and on an exhaustive database of social tax expenditures (STEs) compiled for 2014, the article begins by providing an overview of the structure of STEs in France (section 2 ). It then analyzes the specific uses and effects of STEs in the fields of employment, health care, and pensions. In particular, it shows, first of all, how STEs have constituted a privileged instrument for circumventing certain institutional features such as high levels of minimum wage and of social security contributions in the field of employment (section 3 ). Second, it also shows that STEs have been used to quietly divert resources away from the earmarked social security funds and into collective private insurance funds, thus fueling their development, in the case of health care and pensions (section 4 ). Lastly, the article engages with the notion of the “social division of welfare” (Titmuss, 1958 ) by considering some of the distributional effects of fiscal welfare in France (section 5 ), before concluding (section 6 ).     

Why China＇s Tax Revenue Is Likely to Maintain Its Rapid Growth： An Explanation within the Framework of Tax Capacity and Tax Effort

在税收能力和税收努力的理论框架下,分析中国税收高速增长的源泉,可以发现,在分税制改革后,中国税收长时间高速增长的原因主要表现在三个方面：分税制的税收分权契约性质具有强烈的税收激励作用;间接税的制度设计放大了纳税人的纳税能力;我国正处于“税收增长红利”集中释放期。未来第一种因素的作用将减弱,第二种因素的作用部分消失,第三种因素的作用依旧存在。从长期看,由于税收增长红利仍将持续很长一段时期,税收仍可能保持较高速度的增长。     

经济增长中的最优税收与公共支出结构(英文)

本文将Barro模型关于内生公共支出的基本特征引入chamley模型,考察了经济增长中的最优税收与公共支出结构问题。利用两阶段逆向归纳法,分别探讨了社会第一优和次优的税收与公共支出结构的一般条件,并通过一个具体例子给出了最优公共支出与税收的显示路径。最后通过数值计算,对中国的最优宏观税负水平进行了估计。     

Targets and Taxes: Explaining the Welfare Orientations of the Australian Public

Australia's welfare model – targeted payments alongside low but progressive taxation – exemplifies the targeted approach, prioritizing the needs of poorer citizens within the constraints of low taxation. But does this approach match the welfare orientations of Australia's voters? Does the public hold other views about welfare, emerging out of competing interests in welfare debates? We consider results of two questions included in the Australian Survey of Social Attitudes 2005. The first question asks respondents about four welfare goals that outline competing welfare orientations: targeting poverty, expanding health and education, enforcing the welfare rules and reducing welfare. The second question asks about four taxation goals drawing on similar orientations as established for welfare: targeting tax cuts, taxing for welfare, enforcing tax rules and reducing overall tax. Asking about both enables us to tell whether voters approach tax and welfare ‘consistently’ and to see whether, in Australia's case, there is a preference for Australia's targeting model. We reach three conclusions: (1) voters hold diverse preferences about welfare and taxes, but the targeted model has a relatively strong voter base; (2) voters hold ‘pro‐welfare’ orientations, choosing poverty reduction and expanding public services over both paternalism and cutting welfare, and (3) multivariate analysis indicates a level of consistency in welfare and tax orientations among voters.     

From “State and Society” to “Institutions and Life”: A Shift in the Study of Social Change in China

Abstract

The term “institutions and life” is proposed as an alternative perspective to “state and society.” Here, “institutions” refers to formal institutions set up in the name of the state and supporting its agents at various levels and in different departments in the exercise of their functions. “Life” refers to the everyday activities of social beings, involving not only the interests, powers and rights-based claims of expedient production and life strategies and techniques, but also relatively routine popular mores and informal institutions. The purpose of constructing and applying this perspective is to probe the complex mechanism of the interaction between living subjects and the agents of formal institutions in institutional practice and thereby analyze the actual logic and changing direction of China’s formal institutions and explore the mechanisms behind changes in mores so as to grasp the main thread running through China’s modern nation building.