分权与发展关系文献综述与评估

分权与发展关系始终是理论研究与政府行政实践关注的热点问题.通过回顾近二十年来国内外关于分权与发展关系的研究文献,提出未来的研究应着重关注地方层级的分权改革,弥补研究方法的不足,构建更为完整的理论体系和研究框架.     

终身教育发展：财税激励及政策取向

为研究现行税收政策对我国终身教育发展的激励作用,采用文献法和比较分析法对现行税收政策扶持与促进终身教育发展进行定性研究,对现行税收激励政策在促进和鼓励终身教育发展中取得的积极作用以及存在的问题与不足进行评析。由此说明,财税政策对支持终身教育有促进与激励作用。同时,运用财税政策调控工具激励我国终身教育的持续发展,进而针对性提出支持我国终身教育发展的财税激励政策建议。     

中国民族区域自治制选择的历史考察

民族区域自治制度是我国解决民族问题的基本政治制度,是"史无前例的伟大创举"。用民族区域自治制解决民族问题,是各民族的共同愿望,是马列主义者的理想模式,更是中国共产党的正确抉择。民族区域自治制的伟大创造,顺应历史、合乎民意。     

单一制与联邦制下的行政监察效能比较——对传统认识偏差的两点修正

行政监察系行政权力系统内部上级对下级行使权力过程和结果的察看与督促,因其明显的行政系统内部性特征而遭遇传统权力监控理论视域的不信任偏见,同时传统观念对单一制政府与联邦制政府下的权力监控效能优劣也存在某些认识偏差。从行政监察效能的角度切入考察,可以对这两种既有认识偏差做出适当的修正。     

Postal Savings for National Development—The Experience of Japan and Future Perspective in a Globalized World

Global economic forces have been prompting the institutional changes in the public sector based on the market-oriented principles and such changes greatly have affected the postal savings system in Japan. Postal savings system’s public roles were fundamentally changed because of current administrative reform undertakings. In this article, firstly the role of collecting savings from ordinary citizens for fiscal policies was reviewed and the assessment of this public role is conducted. Secondly, abolishment of Universal Service Obligation due to the privatization of the postal savings system and the possible occurrence of Financial Exclusion are analyzed.

地方政府竞争、征税成本与金融资产质量

本文从理论和实证两方面探讨了在地方政府竞争背景下,地方政府征税成本对货币发行与地区金融资产质量的影响.本文的研究发现由于从金融部门荻取金融资源这一外部性很强的方式成为地方政府间竞争的重要手段,其后果将使地方政府特别是难以获得充足税收收入的地方政府更倾向于通过干预金融部门为公共投资融资,这构成了引起地方金融资产质量下降,金融生态环境难以改善的重要制度性原因.本文认为只有继续深化金融改革,提高金融部门独立性,并且使地方政府财权和事权相适应,才可能正确引导地方政府积极性.使地方财政和金融两方面都步入良性循环的轨道.     

The sovereign crisis and Italy’s potential output

We evaluate the effects of the European sovereign crisis on Italian potential output (natural output, in the absence of nominal rigidities) by simulating a New Keynesian model. Our results are as follows. First, the 2011–2013 recession subtracted 1.6 percentage points from potential output growth and widened the output gap. Second, the 2013 reforms limited the reduction in output capacity to 1.4 points and enhanced long-run growth by 3. Third, once a balanced budget is achieved in the medium term, reductions in either labor or capital income taxes would boost potential output growth by 0.2 points per year.     

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.     

The fiscal burden of rising dependency ratios

This paper explores the issue of the fiscal burden of population aging in Canada over the period from 2004 to 2026 by introducing a new methodological tool and using an approach that (a) is comprehensive with respect to government revenues and expenditures, (b) uses a fine disaggregation of government revenues and expenditures, and (c) integrates demographic, economic, and fiscal developments. The results indicate that the concerns about the ability of the existing fiscal system to withstand the pressures of population aging are unfounded. They indicate that, in the absence of an economic collapse, the existing fiscal structure will be able to handle the fiscal pressures of population aging. Instead of letting a nonexistent problem drive the course of fiscal policy in Canada, it would be more profitable to focus on avenues for making the fiscal structure a more effective tool for economic growth and human development.     

论中共二大提出"民族自决"的历史原因

本文认为,中共二大提出并不符合中国国情的民族自决主张,有其一定的必然性.这种必然性来自当时国际与国内、主观和客观诸种因素相互作用而产生的"历史合力".