日本行政诉讼法新增的诉讼类型:课赋义务诉讼

课赋义务诉讼的法定化在日本经历了40多年的争论和探索,最终才通过行政案件诉讼法修改法的方式得以实现。争论涉及的主要理论问题是在行政诉讼中如何处理司法权和行政权的关系,焦点是所谓尊重行政厅的首次判断权。新近修改的日本行政案件诉讼法对课赋义务之诉的分类及其诉讼要件、胜诉要件和判决方式的规定,对我国行政诉讼法的修改完善有一定的借鉴作用。     

主要排放部门的减排责任分担研究:基于全局成本有效的分析

运用中国能源与环境政策分析模型(CEEPA),从经济全局成本有效的角度,分析了一定减排约束下中国主要排放部门宜分担的减排责任及其减排行为。研究发现,基于排放量进行减排责任部门分担是有助于整体成本的,但对煤炭和运输仓储部门宜做出调整;随着减排目标的增加,应增添运输仓储部门的减排配额比例,减少煤炭部门的减排配额比例;短期内不宜对各部门尤其是煤炭部门设置较高的减排目标。     

论行政诉讼举证责任

在行政诉讼中,相对人的任务是提出证据,把当事人引入诉讼程序承担的是提证责任,而被告行政机关则依据法律直接的规定承担对作出具体行政行为的依据和所依据的规范文件举证任务,如若举证不能或不力,则承担败诉后果的法定责任。     

论宋代义庄的特征与社会功能

宋代的义庄,作为一种新的家族经济组织,不但在宋代家族发展史上意义重大,影响深远,而且对宋以后家族的发展都有举足轻重的影响作用。分析义庄的创建、发展及其特点,可以发现宋代义庄的社会救济作用,以及宋代社会条件下的经济手段对世家大族维持社会地位的重要性。     

中央税收、经济增长与地区经济收敛——基于动态空间面板模型的实证分析

中央税收作为分税制的一个重要组成部分,在分级财政体制和整体经济运行效率上具有重要的影响。文章运用动态空间面板模型,对中央各税种的经济增长效应及地区差异进行了实证检验。结论表明,中央总税收、总企业所得税、个人所得税、增值税和营业税对经济增长都具有促进作用,而中央外资所得税、消费税和出口退税对经济增长则有抑制作用。从地区差异看,各税种都在落后地区更有效率,并有利于地区经济收敛,这意味着中央政策制定中存在效率与公平的权衡。     

促进还是抑制:疾病负担对农村妇女非农就业的影响研究

本文利用2017年湖北省的微观调查数据,实证分析疾病负担对农村妇女非农就业的影响。研究发现:疾病经济负担显著促进农村妇女从事非农就业,而疾病照料负担显著抑制农村妇女从事非农就业,这种影响力度随着治愈时间增加而消减。进一步异质性分析表明,不同家庭成员患病对农村妇女非农就业的影响机制不同,老人患大病所产生的照料负担会驱使农村妇女增加非农就业,且儿童患大病所产生的经济负担也会迫使农村妇女减少非农就业。基于此,本文从农村疾病防治、集体照料和灵活工作制三个方面提出相关政策建议。     

降低实体税负能否遏制制造业企业“脱实向虚”

我国制造业金融化是当下备受关注的热点问题,如何遏制制造业企业“脱实向虚”是防范化解重大金融风险、推动经济高质量发展的关键所在。本文借助2009年增值税转型改革准自然实验捕捉实体税负的外生变化,基于A股上市公司数据实证考察了实体税负与制造业金融化之间的因果关系。研究发现,增值税转型改革引发的实体税负下降显著降低了制造业企业的金融化水平;改革对于重资产企业和融资约束较小的企业影响较大,对于轻资产企业和融资约束较大的企业影响则相对不明显。激励机制检验表明,增值税转型改革相对提高了制造业企业实体资产收益率,并引导企业加大了固定资产投资和研发创新投入。本文将为政府部门制定和实施去金融化的相关税收政策提供有益参考。     

Foster carer perceptions of support and training in the context of high burden of care

The challenges of providing sensitive and structured care for children in foster care go well beyond normative experiences of parenting. The present paper describes a mixed‐methods study of foster carers' perceived need for support and training, referenced to estimates of their burden of care. Semi‐structured interviews were conducted with 17 foster carers in the Canterbury region of New Zealand. Carers' perceived need for support and training were identified through qualitative analysis of interviews using domain analysis method. Carers' burden of care was estimated from the Parenting Stress Index and from a measure of carers' encounters with children's emotional, behavioural and relationship difficulties that was designed for the present study (the Caregiver Behavioural Encounters Index). Foster carers reported substantive, unmet needs for support and training. Foster carers also reported high parenting stress and encounters with a wide range of children's mental health difficulties, including both uncommon and severe difficulties, which together represent an exceptional burden of care. Carers' highest priority need was for training and support on managing and responding to children's mental health difficulties, while their greatest existing support came from Caregiver Liaison Social Workers and other carers. The findings suggest a number of critical implications for practice.     

Benford’s Law: an instrument for selecting tax audit targets?

We consider whether Benford’s Law can be used to improve target selection prior to the start of on-site tax audits, thus increasing effectiveness and efficiency of fiscal enforcement. Laboratory experiments are conducted to obtain manipulated data and compare these to data which are known to be unmanipulated. We find that Benford’s Law can be used as a tool for audit selection, but that auditors must be cautious to ensure that Benford’s Law can be expected to apply to unmanipulated data of the prospective audit target. We also find that subjects cannot adapt sufficiently to Benford’s Law during tax fraud activity.

Taxes and the choice between risky and risk-free debt: on the neutrality of credit default taxation

Shareholders can decide if their corporation issues risky or risk-free debt. We identify tax systems in which the choice between risky and risk-free debt is not distorted by taxes. These credit default neutral tax systems make it possible to make capital structure decisions and firm valuations neglecting credit default risk, even after taxes. Thus credit default neutrality is a characteristic of a tax system that helps to reduce planning costs. Moreover, credit default neutrality is a necessary condition for financial neutrality of taxation. We find one class of credit default neutral taxes that preserves and another class that modifies the expected tax distribution between creditors and debtor firm. Finally, we show the influence of personal taxation on credit default neutrality.