上海服务业“营改增”改革试点效应分析

服务业营业税改征增值税试点,会对国家财政收入、企业税收负担、经济转型发展产生多方面影响和效果,这些影响和效果可归纳为制度效应、税负效应和经济效应。上海服务业营改增试点显示,改革已从选择方向、改革路径、政策制度、分税体制和动力机制方面实现了五大突破,为营改增顺利推进提供了良好的制度基础。为更好地发挥营改增正面效应,控制潜在风险,最重要的是深化改革,促进转型发展。     

Mosaic of Difference

Summary

The professional literature has not adequately addressed the behavioral and social factors that contribute to different coping outcomes for African American elder caregivers as compared to non African Americans. Awareness and understanding of these unique experiences would better prepare professionals to work with such clients. This study examines the predictors of emotional distress among 46 African American women who provide care to dependent elderly parents. Multivariate statistical analyses show that elder caregivers' rating of quality of life, their years of caregiving, as well are their poor heath constitute significant predictors of risk for depression. The results of the study provide support for the inclusion of more culturally appropriate measures of caregiver distress, and provide insights to inform social work practice, policy and research concerning African American female elder caregivers in the 21st century.     

Out-of-Pocket Expenditures and the Financial Burden of Healthcare Among Older Adults: By Nativity and Length of Residence in the United States

Newly arrived older immigrants in the United States tend to be greatly affected by increasing out-of-pocket healthcare expenditures due to their limited insurance options. To examine such disparities in the out-of-pocket expenditures, this study analyzed the Medical Expenditure Panel Survey by immigrant status. Major findings of this study indicated that although recent immigrants had lower total healthcare expenditures, they spent much higher proportions of their annual income on out-of-pocket medical payments, compared with their US-born counterparts. Dramatically higher out-of-pocket burdens among recent immigrants represent a barrier to necessary healthcare, which needs to be addressed from both public health and economic perspectives.     

Comparing Families and Staff in Nursing Homes and Assisted Living: Implications for Social Work Practice

Nursing homes and residential care/assisted living settings provide care to 2.4 million individuals. Few studies compare the experience of, and relationships between, family and staff in these settings, despite ongoing family involvement and evidence that relationships are problematic. Data from 488 families and 397 staff members in 24 settings examined family involvement and family and staff burden, depressive symptoms, and perceptions; and staff absenteeism and turnover. There were few differences across setting types. Although conflict rarely occurred, there was room for improvement in family–staff relations; this area, and preparing family for their caregiving roles, are appropriate targets for social work intervention.     

税收与经济增长的关系研究--基于结构性减税的视角

面对2008年全球金融危机,我国于2009年将结构性减税作为应对金融危机的重要途径和手段,而这种结构性减税对经济增长的影响还存在着争论。文章利用1978-2010年的数据,通过时间序列的协整、误差修正模型及脉冲响应技术方法,对税收规模及结构对经济增长的影响进行了实证检验。结果表明,在短期,税收规模增加不利于经济增长;但从长期来看,所得税、流转税及税收总规模的增长都有助于促进经济增长。     

Caregiver's Spirituality and Its Influence on Maintaining the Elderly and Disabled in a Home Environment

ABSTRACT

This study examined the role that faith-based organizations play for caregivers in maintaining the elderly and disabled in their homes. The study explored if persons who use religious beliefs and practices cope with caregiver stress better than those who do not use religious beliefs and practices. The study also explored the role of religious coping as a factor affecting decisions to institutionalize, and the role that faith-based practices and organizations play in helping caregivers maintain the elderly and disabled in their homes.     

试论农民负担问题

运用实证分析方法,对当前农民负担过重的现状、原因、危害等进行了分析论述,并进一步提出了解决农民负担过重的具体措施,中心思想是向人民负责。     

中国税收负担研究

税收负担水平标志着政府社会经济职能及财政功能的强弱 ,是政府制定各项具体税收政策的重要依据。中国税收负担的特殊性在于其财政收入结构的多元化和税制设计的严重滞后 ,因此 ,确立新时期的政府职能、规范政府行政行为 ,构建新时期公共财政框架是一项不可分割的、艰巨而又长期的系统工程     

论现代法治视野中的民事举证责任

“举证责任”这一术语实际上包含了两个不同的概念:行为举证责任和结果举证责任,两者既相互关联又相互区别。“谁主张谁证明”作为举证责任分配的一般规则有其合理性,但是在特殊情形中须实行举证责任倒置,并且在出现法律漏洞时往往需要法官自由裁量举证责任的分配。     

近代农村社会转型中的沉重脚镣——1927—1937湖北农民实际田赋负担考察

文章首先从田赋附加税与正税、田赋与地价之间的比率即从法定田赋负担角度,考察出1927-1937年湖北农民实际田赋负担是沉重的;然后从实际负担率的角度综合计算出农民实际田赋负担是法定田赋负担的7倍左右;最后指出,造成农民田赋负担沉重的主要根源在于"新政"太多、养兵太多和征收中的蛀虫太多.农民实际田赋负担沉重的直接后果,是农民不能维持对农业生产的简单再投入,从而造成农村经济的破产,进而影响和制约着农村社会的进步.