OECD国家遗产税政策实践及其启示

财富分配不公已成为一个世界性难题,遗产税作为调节财富公平的一种政策工具,在全球得到了广泛引用。通过分析OECD国家的遗产税政策实践发现：首先,遗产税更多是一种促进财富公平的政策符号而不是财政融资的主要工具;其次,遗产税可以作为个人所得税和房产税的有益补充以促进公平分配;再次,征收遗产税需要一定的社会文化基础和完备的财产登记、评估制度;最后,面对日益拉大的贫富差距,我国可考虑在营改增顺利完成和新一轮个人所得税和房地产税改革后,在“十四五”期间考虑开征遗产税。     

“微笑曲线”视角下中国客车制造行业竞争战略及其优化

为了深入研究 “微笑曲线”在中国客车制造行业的应用价值,从客车制造行业价值链的各个环节入手,通过对产业链上、中、下游各环节附加值的分析,从理论知识层面制定出中国客车制造行业竞争战略优化方案,并且在解读“微笑曲线”模型以及对现阶段中国客车制造企业竞争策略剖析的基础上,进一步提出中国客车制造行业“微笑曲线”。研究表明,中国客车制造行业通过自主创新和技术引进构建企业核心竞争力,在采取外包中游制造业的同时,拓展下游品牌销售,可以确保持续性的附加价值和永续性的经营价值,以实现中国客车制造行业的转型和升级。     

孙中山争取中华民族道德话语权研究

孙中山争取中华民族道德话语权的研究,对当代提升中国道德话语权具有十分重要的价值。孙中山一生筚路蓝缕,颠覆了满清封建王朝的道德话语权,扬弃了西方资本主义的道德话语权,第一次争得了中国民族资产阶级的道德话语权。孙中山提出的"国族"概念,开启了爱国主义道德话语的先河,孙中山争取中华民族道德话语权的方法对当代中国道德话语权的建立具有借鉴意义,孙中山的资产阶级话语权为社会主义核心价值观提供了重要的文化资源。     

Receive or give? Contemporary views among middle-aged and older Chinese adults on filial piety and well-being in Hong Kong

This qualitative study aimed to examine the contemporary interpretation of filial piety by middle-aged and older Chinese adults in Hong Kong, and to explore its relationship with well-being in later life through focus groups. Data analysis revealed that all participants subscribed to the traditional value of filial piety, but had willingly reduced their filial expectations of their younger generation. Importantly, well-being in later life was found to be affected by both the younger generation’s filial commitments and older parents’ continued support of their younger generation so that the latter could lead a better life.     

基于内生增长理论与GVAR模型的能源消费控制目标下经济增长与碳减排研究

本文通过引入使用可替代能源生产的中间产品,构建能源约束和碳排放约束下的内生经济增长模型,并运用全局向量自回归(GVAR)模型,实证分析了具有空间关联性的中国各省(区市)能源消费控制对经济增长和碳排放的动态影响。研究结果表明:在不影响经济增长且受碳排放约束条件下完成能源消费总量考核的目标,可以通过研发可再生能源、提高碳排放清洁技术水平、增加碳基能源的边际产出等实现;能源消费总量的考核目标对能源消费强依赖地区约束性较强,对其余地区的约束力较弱,其余地区可节能潜力较强;能源结构逆向调整的存在使得控制能源消费总量对少部分省(区市)无法达到减排效果。进一步地,本文实证分析了目前节能减排实施过程中可能存在的问题:科技进步对能源结构顺向调整效果不显著、可再生新能源的研究效率低下,技术进步对碳排放清洁方面无显著效果;依靠传统能源价格的调整虽能有效减排却会抑制经济增长。     

Creating catalogues of two-level nonregular fractional factorial designs based on the criteria of generalized aberration

We consider the problem of constructing good two-level nonregular fractional factorial designs. The criteria of minimum G and G₂ aberration are used to rank designs. A general design structure is utilized to provide a solution to this practical, yet challenging, problem. With the help of this design structure, we develop an efficient algorithm for obtaining a collection of good designs based on the aforementioned two criteria. Finally, we present some results for designs of 32 and 40 runs obtained from applying this algorithmic approach.     

Regularization and variable selection for infinite variance autoregressive models

Autoregressive models with infinite variance are of great importance in modeling heavy-tailed time series and have been well studied. In this paper, we propose a penalized method to conduct model selection for autoregressive models with innovations having Pareto-like distributions with index α∈(0,2)$\alpha \in (\mathrm{0,2})$. By combining the least absolute deviation loss function and the adaptive lasso penalty, the proposed method is able to consistently identify the true model and at the same time produce efficient estimators with a convergence rate of n^−1/α$n^{-1/\alpha }$. In addition, our approach provides a unified way to conduct variable selection for autoregressive models with finite or infinite variance. A simulation study and a real data analysis are conducted to illustrate the effectiveness of our method.     

SAM平衡的SG-RAS与SG-CE方法

随机cross entropy(Robinson et al.,2001)方法是目前用于平衡社会核算矩阵的最主流方法,本文综合其与GRAS(Lenzen et al.,2007)方法的思想,扩展提出了SG-CE(stochastic generalized CE)与SG-RAS方法,避免了原始CE方法在平衡SAM时需要对负值元素进行预处理的步骤,试图改进由此引致的缺陷并提高平衡SAM质量。在此基础上,本文运用SG-RAS、SG-CE、CE以及国内常用的余量法对中国2007年SAM进行了平衡,实证结果的对比表明:在平衡系数SAM时,SG-RAS优势非常明显;而平衡流量SAM时,除SG-RAS之外,余量法也具较好表现;但无论是平衡系数还是流量SAM,SG-CE的效果只能说差强人意,原始CE方法更差。     

Box-Cox变换下联合均值与方差模型的极大似然估计

在提出Box-Cox变换下联合均值与方差模型的基础上,研究了该模型参数的估计问题.同时利用截面极大似然估计方法对变换参数λ进行估计,并对均值模型和方差模型的参数进行极大似然估计.通过随机模拟和实例研究,结果表明该模型和方法是有效和可行的.