The dilemma of recognition: Administrative categories and cultural diversity

Governments around the world combat inequality by means of group-specific redistribution. Some pursue redistribution that benefits groups, but also wish to avoid accentuating or even recognizing group distinctions. This poses a dilemma that they try to resolve by adjusting the category system used to target redistribution. There are three types of adjustment: accommodation (the multicultural approach), denial (the ideal-typical liberal solution), and replacement (a compromise). In replacement the targets of redistributive policies are constructed to avoid accentuation or recognition of inconvenient group distinctions, but still allow redistribution that benefits these groups. Replacement is increasingly in demand around the world because the disadvantages of multiculturalism are becoming apparent while denial is hard to sustain in the face of group inequality. The actual effect of replacement is little researched and less understood, however. Does it resolve the dilemma of recognition? Two examples–India and Nigeria–where replacement has been tried ever since the 1950s cast doubt on its viability.     

试论宗教对话的层次性、基本中介与普遍模式——三论21世纪基督宗教的对话形态

宗教对话不仅是一个关乎当代人类文明健康发展的大问题 ,而且还是一个关乎当代宗教和平乃至当代和平的大问题。为此 ,我们从学理上阐述宗教对话的层次性、基本中介和普遍模式 ,以及揭露希克宗教多元主义的要害在于宗教对话的“平面化”。     

《红楼梦》80回前后死亡描写之比较

本文主要讨论的是《红楼梦》中重要人物死亡描写的前后比较,以及书中关于死亡意象描写的前后比较。得出的结论是由于作家的生死观、侧重点、创作意图的不同,前80回与后40回中死亡描写的手法是不同的。     

论高等教育社会学研究方法的取向及其本土化建构

一门学科发展的重要意义在于其研究成果与其他相关学科的研究成果往往具有较强的关联性和互补性。对于高等教育社会学而言 ,这一旨趣能否有效实现 ,首先取决于研究者在研究视角与方法的选择方面所体现出来的社会学素养及其自觉性。高等教育社会学的研究方法既要遵行社会学研究的一般策略和原则 ,又要从高等教育的实在特性出发 ,将其研究的目的、策略和方法真正纳入到社会学的研究视域之中 ,从而实现研究方法体系同研究主体、客体和具体环境的高度协同 ,这是实施高等教育社会学本土化建构的基础。     

失范行为的调适之道——根治腐败的社会学思考

腐败是一种社会失范行为。它是权力缺乏制约、私欲恶性膨胀、权力资本化和新旧体制转换共同作用的结果。用社会学视角解决反腐治本问题 ,其思路是完善制度约束人 ,有效监督激励人 ,严法弘德规范人     

明理做人是"思想道德修养"教学的主题

文章抓住明理做人这个主题 ,围绕“思想道德修养”课六个方面的教育内容 ,努力把道理讲明、讲实 ,使学生理解和把握做人的真谛     

Book reviews

Statistical Papers -     

探析我国金融控股公司的建立模式与监管制度

金融服务业的变革和一体化,促进了金融集团及金融控股公司的发展。我国金融控股公司有两种模式:非金融企业控股公司和银行控股公司。在监管制度上,强调应实行综合监管与分业监管相结合,从传统监管方式向风险目标值法转移,要制定对金融控股公司资本充足性的监管,建立内部的“防火墙”。     

International Tax Competition: A Case for International Cooperation in Globalization

The liberalization of international financial flows and foreign direct investment has induced countries to use diverse measures to attract inflow of foreign capital and foreign direct investment, which is expected to have a positive effect on the growth of GDP and thus a positive effect on social welfare. Tax exemption, reduction of tax rate, tax holiday, or diverse subsidies are some of the most important measures used. In this paper we study international tax cooperation, i.e., countries change and especially reduce tax rate for corporate income or for asset revenues to attract inflow of foreign direct investment. Both theoretical and empirical studies have shown the sensibility of foreign direct investment decision with respect to tax rate differences between home countries and host countries. In general, more inflow of foreign direct investment can be expected if the tax rate of the home country is lower than that of foreign countries. This is the main reason for international tax cooperation. In this paper we propose a simple model to prove the sub-optimal Nash non cooperative solution in a two-country tax-competition game. The model shows that international tax cooperation can improve welfare of the participating countries. How to reach a cooperative solution for an international tax competition game (ITCG) is therefore an important issue for further discussions and studies. International institutions can play a crucial role to reach international tax cooperation or international tax harmonization.