府际税收竞争的财税法审思

府际管理以多方参与为特征,以互动博弈为手段,以区域利益最大化为目标,是政府关系梳理的有效范式。府际治理作为解释政府政策与行为的一种分析方法,以问题解决为导向,是政府组织重塑、政府政策革新、政府行为再造的风向标。以府际关系为理论分析范式可将税收竞争分为纵向府际税收竞争、横向府际税收竞争、斜向府际税收竞争和跨域府际税收竞争。通过理论考察与实践解析探明府际关系的规律,明晰府际税收竞争的原因、方式与路径,认为地方财政能力的提升不仅应重点关注静态的制度调整,还应将动态的税收竞争纳入分析范围,并提出以区域合作机制重塑府际税收竞争模式,以财税法律规范府际税收竞争行为,以公私合作制消弭有害税收竞争动机。     

The Medicare Assignment Controversy

The conflict between the elderly and organized medicine over "mandatory assignment" and "balance billing" is a significant public policy issue. Considerable ideological importance has been attached to this conflict by both sides, despite the relatively modest proportion of total revenue for physician services received through balance billing in payment for care of Medicare beneficiaries. The positions of these two coalitions are examined as well as the effort of the Physician Payment Review Commission (PPRC) to craft a public policy response. Three alternative resolutions-those adopted by Congress in 1989 on the recommendation of the PPRC, the Canadian solution, and actions taken on a state level-are then contrasted. The concentrated impact on the elderly of balance billing practices is considered as a problem, especially for elderly of limited income and resources. Justification of the practice is typically provided by the profession on thc ideological grounds of preservation of professional autonomy rather than economic gain, which also reflects the current relatively limited use of balance billing; a significant majority of all claims submitted in the United States are now assigned to physicians. A continuation of the gradualist strategy of the PPRC is endorsed as thc most appropriate short-range solution to these problems, which diminish in significance with a more comprehensive national health financing scheme.     

A Study of Productive Expenditure Bias in County-level Finance in China

中国县级决策者主要对上级负责 , 追求尽可能高的经济增长率 , 而非居民福利最 大化 , 导致其财政决策偏向生产性支出。基于2067个县(市)2001—2005年财政经济 数据的实证检验,为县级财政生产性支出偏向的存在提供了有力的证据。生产性支出 偏向严重地妨碍公共财政体制的建设和向公共服务型政府的转型。解决这一问题的根 本出路在于逐步增强县级政府满足本地居民需求的激励。

关键词: 财政支出结构 财政支出偏向 县级政府

Being responsible mainly to their superiors, decision-makers at the county level in China pursue the maximum growth rate rather than their residents’ welfare. This leads to a preference for productive expenditure in their fiscal decisions. An empirical test based on 2,067 counties (cities) provides robust evidence for the existence of productive expenditure bias at the county level. Such bias causes a serious impediment to the construction of a system of public finance and the transformation to public service-oriented government in China. An appropriate solution to this problem is to gradually enhance incentives for county- level governments to satisfy the demands of local residents.     

Social programs and household size: evidence from New York city

What determines how many adults live in a house? How do people divide themselves up among households? Average household sizes vary substantially, both over time and in the cross-section. In this paper, we describe how a variety of government policies affect living arrangements, intentionally or not. Using data from a survey of households in New York City, we find that these incentives appear to have an impact. Specifically, households receiving these housing and income subsidies are smaller on average (measured by number of adults). The impacts appear to be considerably larger than those that would occur if the programs were lump-sum transfers. Small average household size can be extremely expensive in terms of physical and environmental resources, higher rents, and possibly homelessness. Thus, we encourage policymakers to pay greater heed to the provisions built into various social policies that favor smaller households.     

桑弘羊的财政政策及其当代价值新论

西汉著名理财家桑弘羊在其富国思想下推行的盐铁官营、均输平准等一系列财政政策,达到了“民不益赋而国用丰饶”的目的。桑弘羊的财政政策体现了财政的阶级性、强制性与公共性的统一,而其财政思想对解决我国财政政策当中存在的观念问题、目标导向及操作手段有一定借鉴意义。     

城镇廉租住房政策两类配租方式的经济学分析

实物配租和租金配租是城镇廉租住房政策实施过程中主要的两类配租方式。通过经济学方式,从消费者效用和市场供求关系两个维度分别对其进行分析,得出在市场低档存量房短缺的情形下,实物配租优于租金配租的结论。在此基础上提出几方面政策建议,短期内以增加市场上廉租住房的存量,增大实物配租的覆盖面为主,结合提高租金配租的保障水平,消除两种配租形式之间存在的待遇不公现象,继而逐步转变为以租金配租为主、实物配租为辅的配租模式。     

汇率制度安排及与财政政策选择相关性分析—─芒德尔主要学术思想“借鉴”

当前 ,我国正处于经济转型时期 ,汇率安排及财政货币政策选择一直是我国经济理论界关注的问题。芒德尔的“最适货币区”理论及芒德尔———弗莱明的经济模型可以为我们的汇率安排及财政政策选择提供一些有益的借鉴     

论财政政策与货币政策的联动性

财政政策的变动必然会对货币政策产生重要的影响。由于削减预算赤字将给长期经济增长带来好处的观点已为多数经济学家所认可,因此,可以通过分析以削减政府预算赤字为核心财政管理,来研究财政政策与货币政策的联动性。财政政策的变化会通过三种途径直接影响中央银行实现物价稳定目标的能力,因此,如果预算赤字逐步减少,货币政策也应逐步调整,而不是立刻进行大幅度的调整。     

企业社会责任对供应链减排决策及政府补贴效率的影响研究

为了探讨零售商企业社会责任(CSR)对供应链减排决策及政府补贴效率的影响,构建了包含政府决策者的三阶段博弈模型。通过对均衡结果的分析表明：(1)随着零售商CSR实施水平的增强,制造商的减排程度、制造商的利润和社会福利将提高,但对零售商的利润和供应链整体利润的影响还取决于制造商减排努力系数的大小。(2)政府补贴可以提高制造商的减排程度和渠道成员的利润。而零售商CSR实施水平的增强能够改善政府单位补贴效率,使得政府补贴促进制造商减排和利润提升的效果更显著。当零售商CSR实施水平较低时,CSR实施水平的增强同样会导致政府补贴对零售商利润的提升效果更为显著。此外,本文设计了一种二部定价-成本分担契约,证明了该契约可以实现供应链协调。在此基础上,将研究扩展到制造商实施CSR的情形及政府新目标的情形,通过理论及数值分析,详细探讨了CSR行为对供应链减排决策的影响,为政府及低碳供应链的相关决策提供参考。     

“省直管县”改革能否提升县级财力水平?

将“省直管县”财政体制改革作为拟自然实验,基于全国县级面板数据,利用可有效校正选择偏差问题的 PSM-DID 方法构造“反事实”状态,估计改革对县级财力水平的平均处理效应。结果显示: 改革增加了人均本级财政收入,却减少了人均转移支付水平,且下降幅度较大,致使人均财政总收入减少,表明“省直管县”改革不但无法提升,甚至会在一定程度上恶化县级财政状况。东、中部地区的平均处理效应与全国类似,上述结论具有比较好的稳健性。此外,还进行了影响机制检验,地级市与县、县与县之间的财政竞争以及省对各市、县的协调机制会在一定程度上影响财政体制改革的效果。