《盐铁论》之名义与作者之著作目的考论——兼论所谓“臆造”问题

《盐铁论》书名之寓意与作者之著作目的,是《盐铁论》研究中一个聚讼纷纭的话题。本书之所以取名为“盐铁论”,当主要缘于该书的创作缘由,作者的著作目的等多方面的原因。前人评述《盐铁论》时,多有指瑕该书后半部分为作者臆造的说法,联系盐铁会议与其原始“议文”的实际而论,这种说法也大多缺乏充实的证据。     

征收碳税对二氧化碳减排及宏观经济的影响分析

 征收碳税是控制温室气体排放、应对气候变化的有效措施。深入研究碳税税制的设计、最优税率的选择及征收碳税对宏观经济的影响,有着重要的理论和现实意义。本文基于2007年投入产出表,采用动态碳税调整机制构建多目标最优碳税投入产出模型,以总产出减少幅度与CPI上涨幅度为约束条件,模拟实现CO2减排量最大化及政府消费净额最大化时应选择的最优碳税税率,并分析征收碳税对宏观经济中CO2排放量、化石能源消费量、总产出、居民消费价格指数的影响,以及对各部门CO2排放量、产出、产品价格指数的影响。主要结论表明：在第一组约束条件下,应该选择的最优碳税定额税率为8.84元/吨CO2,以此税率征收,可获得CO2减排3.92%的环境收益,但需付出总产出下降0.99%和CPI上涨2.96%的经济成本;在第二组约束条件下,应选择的最优碳税税率为17.99元/吨CO2,以此税率征收,可获得CO2减排7.67%的环境收益,但需付出总产出下降1.96%和CPI上涨5.99%的经济成本。此外,两组约束条件下的其余模拟结果,也为政府相关部门平衡节能减排与经济冲击提供了更多参考,有助于碳税政策的稳步实施。     

Friedrich Nietzsche,Dmitrii Merezhkovskii,and the Russian Renaissance

The artistic, poetic, and literary movement in the years between 1890 and 1917 has long been known as the “Silver Age,” a name that does not convey the movement’s essence and one that was mostly used retrospectively. The artists, philosophers, and writers of the day gave their own name to this cultural flourishing, the “Russian Renaissance,” because they believed they were embarking on a rebirth of literature, culture, art, and religion similar to that of the European Renaissance. In their search for a new aesthetic vision, the Russian Renaissance turned to the classical world, especially ancient Greece. But their view of that culture was distinctly shaped by works of the German philosopher Friedrich Nietzsche. This article will highlight the particular, crucial role of Dmitrii Merezhkovskii in bringing a Nietzschean view of Greece into the Russian Renaissance. Merezhkovskii’s Nietzschean celebration of the classical world, and his belief that this world could reinvigorate Christianity and Russian culture, proved greatly influential for the artists, poets, and philosophers that followed him.     

How income and tax rates provoke cheating – An experimental investigation of tax morale

Anecdotal evidence suggests that tax morale diminishes with income and with levels of taxation. We designed an experiment that enables identification of causal effects. Subjects carry out a sequence of real effort tasks. The income earned varies with individual differences in effort (combined with variances related to skill or luck) and with the exogenously given length of the tasks. For each task, subjects privately roll a die, whose value determines the tax rate, which is then reported by subjects. This provides subjects with an incentive to cheat. Tax morale diminishes with higher effort, which might find ethical justification, but also with longer tasks, which would not. We implement treatments that vary the range of taxation. Contrary to widespread belief, participants’ tax morale is invariant to these treatments. Our findings are best explained by a psychological force that tempts rich people to cheat more. This force does not seem to be related to fairness ideals that are prominent in theories of distributional justice nor to absolute levels of taxation.     

A tax can nudge: The impact of an environmentally motivated bonus/malus fiscal system on transport preferences

Bonus-malus taxes appear to have been successful in encouraging people to change to less polluting travel options in France (e.g. the tax on large and small engined cars). We hypothesize that they have three possible effects on consumer behaviour. The positive effects are: (1) a price effect (the less polluting option is subsidized and the polluting option is taxed); and (2) a social norm effect (the less polluting option is classified as pro-social and the polluting option as antisocial). The negative effect (3) is that they may decrease intrinsic motivation (crowding out). We provide an initial test of this tripartite model using survey data on students given a choice between taking the plane or the train between Toulouse to Paris. The first study shows that imposing a hypothetical bonus-malus tax has both a price effect (relative to a control condition where only the norm justifying the tax is presented) and a norm effect (relative to a control condition in which only the corresponding price difference is presented without mention of the tax). The second study presents a set of choices where the environmental norms and price differences are held constant, but the size of the contribution of the bonus-malus tax to the final price of each option is varied. This study confirms our prediction that a larger bonus-malus subsidy/tax reduces propensity to choose the less polluting option (i.e. the train). As the positive effects outweigh the negative effects in most of the choices studied, we conclude that bonus-malus taxes constitute a promising policy instrument.     

盐铁会议的本质

盐铁会议不是一次关于政策的论争,汉武帝时期的政策不存在一个前后的分期问题。盐铁会议从本质上讲,是专权的霍光通过开会的形式利用儒生对桑弘羊施以打击的政治运动。之后,霍党势力就取代功勋赫赫声名极高的桑弘羊控制了西汉帝国的财政大权。在这次政治运动中,儒生积极地参与了对桑弘羊的打击行动。     

淮盐重要历史遗存——古海陵仓考

古代泰州淮南大盐场地处江海流域,两淮中部,滨江临海,700余里广袤的滩涂资源,又有得天独厚舟楫之利。公元前195年,吴王刘濞在此开山铸钱,煮海为盐,由扬州茱萸湾开运盐河东通海陵仓专事运盐。汉、唐、宋年间史籍、文学著作中经常出现“海陵仓“一词,对此史学界一直颇多争议。从多角度、多侧面、客观公正地分析当时当地的自然现象、历史背景,展示出这里两千多年前从海陵仓形成以来淮盐发生、发展的历史轨迹。     

试析国民政府前期两淮私盐的种类

私盐的种类如何,从不同的角度看,有不同的划分结果。研究此问题时,我们不仅要注意生产领域内的私盐和运销领域内的私盐,还要注意到消费领域内的私盐。国民政府前期两淮盐区的私盐种类繁多,突出的有灶私、军私、枭私及商私等,多集中于盐斤的生产和使用领域。     

清末澳门华人纳税制度的形成与发展

鸦片战争之前,澳城外华人向香山县缴纳赋税,澳城内华人亦受清政府管辖.鸦片战争后不久,葡萄牙人单方面宣布澳门为自由港,取消了澳门中葡两国海关,失去了主要的财政收入;他们欲向整个澳门半岛及离岛的华人征税以弥补损失,同时也想借此机会攫取澳门主权中最为关键的一环--税收主权,最终达到摆脱清政府控制、夺得澳门管治权的政治目的.澳门华人纳税制度经历了三个阶段的演变,19世纪50年代是雏形期,70年代是成熟期,80年代则最终成形.     

The residents’ ‘images of the past’ in the architecture of Salt City, Jordan

In the preservation movement, the perception of older buildings by the residents of a city has received limited consideration. This paper reports on empirical research conducted in a small traditional city, Salt, Jordan. It examines ‘images of the past’ within a model of nonverbal communication of the meaning in the built environment. The objective of this study is to identify similarities among residents’ images of the past. A survey research design using multiple sorting techniques with open-ended questions was used to identify residents’ images of the past. These images were elicited through the observation of coloured photographs of a sample of older buildings from the city centre. Images of the past were examined within three content areas: knowledge of the past, date of construction of the building, and character of the past of Salt City. Findings suggest that older buildings in the centre of the city do evoke similar images of the past for residents, regardless of their length of residential tenure. From these similar images, a common image of the past focus on public or social use buildings along with residential buildings of the settlement era. Residents has associated these buildings with the past functions and development of the city. This study presents an approach for operationalizing the image of the past as a research variable (in terms of the scale of a city and of different cultures).