和谐社会的经济学分析

和谐社会内涵丰富,各学科理解各不相同。从经济学视角来看,和谐社会是资源配置帕累托有效、收入和财富分配严格公平。通过完善市场经济制度等措施,可以构建和谐社会。     

从教育公平的视角看待高等院校的重修费问题

重修费现在属于高等学校的违规收费项目,但从教育公平的角度来看,重修费的收取是合理也是必要的。本文从高等教育是公共产品、高等教育的成本分担机制、大学内高等教育资源的二次分配、以及高等教育资源的使用效率等方面作了初步讨论,以期说明高等学校重修费收取的合理性和必要性。     

Updating the Debate on Intergenerational Fairness in Pension Reform

This article examines the arguments involved in claims about the fairness or unfairness of government policies that would require current working generations to bear the full impact of their lower fertility on the costs of retirement pensions. The analysis is set in the context of a wider review of debate on the role of the idea of generational fairness in assessing options for reform under conditions of population ageing. The article considers three questions: whether generational fairness poses a serious problem for pay‐as‐you‐go pension schemes; whether it is reasonable to assess the generational fairness of pension policy in isolation from other kinds of generational transfer; and whether there is a good case for redistribution from future generations in favour of the baby boom generation.     

On the Relative Strengths of Altruism and Fairness

Some researchers have attributed deviations from selfish behavior to fairness. Violations of fairness theories, however, are observed in experimental dictator games with transfer rates greater than 1 (a transfer of x from the dictator yields an income of tx for the beneficiary, where x < tx): the dictator’s final income is less than the beneficiary’s. We theoretically propose that dictator giving also involves altruism, further supporting our claim with empirical evidence from four separate samples of dictator game experiments. Our nonlinear specification allows the relative measurement of the independent motives in dictator behavior.     

城乡医疗保障制度一体化研究

公平和正义是社会保障制度价值的核心理念,也是衡量一个国家或地区社会保障制度能否充分和真正发挥作用的重要衡量因素。在新医改背景下,"人人公平享有健康保障"成为医疗保障制度建设进程中的一个重要目标,而推动城乡医疗保障制度一体化,进而实现三项医保制度整合衔接是实现这一目标的途径。下一步要重点完善社会医疗保障制度的运行环境;努力保障流动参保人员的就医权益,完善基本医疗保险关系转移接续;整合经办资源,强化管理体制统一化;确定合理的筹资补偿机制,强化财政补贴机制。     

Effective tax rates and firm size in Ethiopia

The literature on Effective Tax Rates (ETRs) focuses on high‐ and middle‐income countries, but there is very little evidence on low‐income countries. This article addresses this gap with new evidence from Ethiopia. We investigate corporate ETRs in Ethiopia and whether the distributional effects they have in practice are in line with the corporate tax policy design. We calculate ETRs in line with the literature in this field, using profit tax at the numerator and gross profit at the denominator. We then analyse ETRs not only using panel data, focusing particularly on their relation to firm size, but also including other explanatory variables. Our main result is that, despite a proportional tax rate, small firms face a higher effective tax burden than larger firms, while middle‐sized firms face the lowest burden of all. We highlight that tax systems can have practical implications that differ largely from their policy design, due to compliance costs and imperfect enforcement. Measures to reduce compliance costs for small firms are particularly recommended.     

卫生人力资源配置公平性及影响因素研究

文章通过收集湖南省卫生人力资源的有关数据并进行分析,评价湖南省卫生人力资源分布的公平性,为对卫生人力资源进行优化配置,采用泰尔系数和基尼系数这两组模型,分别从城市常住人口与所占地理面积进行分析。数据显示,2012—2021年按人口分布的基尼系数均小于0.2,按地理面积的基尼系数为0.2~0.25,按人口分布的总泰尔指数为0.001 3~0.230 0,按地理面积分布的总泰尔指数0.043 5~0.072 1。湖南省卫生人力资源分布的公平性及配置情况在逐年改善,不均衡性主要原因是各市、各区域之间资源配置存在较大差异;与按常住人口分布相比,卫生人力资源配置按地理面积分布公平性低且改善不大。政府应统筹配置省内各区域卫生人力资源,引进高素质人才和提高现有卫生人力质量促进卫生人才队伍健康发展,充分提升企业非政府组织等对于医疗资源供给的积极性,整体提高医疗卫生服务配置的公平性。     

公平问题的追寻

在人类文明演进的过程中,公平理念发生着历史性嬗变,在我国现代化历程中,体现了从平等取向到公平取向的转变,社会发展应注重效率与公平相协调.     

罗马嫁资制度及对我国婚姻财产立法的启示

在古罗马,有无嫁资是区分正式婚姻与姘合的重要标志,嫁资制度由此而成为了罗马婚姻财产制度的重要组成部分。为克服嫁资制度可能引致的不公平,平衡婚姻当事人之间和遗产继承人之间的利益,罗马法又创建了婚姻赠与和嫁资合算制度。这一套制度的建立和发展充分体现了公平和正义的罗马法理念,并对现代婚姻财产立法产生着深远影响。     

构建社会主义和谐社会与共同富裕

邓小平共同富裕思想的全面落实需要以构建社会主义和谐社会作为其必要的保证。现阶段,我们在构建和谐社会的过程中,必须以公平为基石,缩小贫富差距,使社会各阶层之间相互理解,相互激励,相互帮助,形成合力,以实现共同富裕。