Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions

Individuals often do not take taxes correctly into account, which results in distorted or unexpected investments. We shed further light on the discussion of such behavioral tax perception biases by analyzing intrinsic and extrinsic effects on investment decisions. We study two dimensions: (1) the influence of emotions and perceived risk (individual dimension, intrinsic effects) and (2) the influence of available tax information by varying tax complexity and salience (tax system dimension, extrinsic effects). In our laboratory experiment, we construct the payoff structure such that the subjects are confronted with exactly the same choices in net terms in a situation with or without a capital gains tax. This design allows us to identify pure tax perception biases. We show that both dimensions are able to explain tax perception biases. In particular, we find evidence that perceived risk is lower and consequently willingness to take risk is higher with a capital gains tax (with full loss offset provision) than without taxation. Furthermore, this positive effect on risky investment is higher in a situation with a rather low level of tax information in which tax complexity is high and tax salience is low.     

论和谐社会目标下我国税收制度优化战略

税收制度与我国社会主义和谐社会的建设息息相关。在和谐社会内涵与目标要求的基础上,考察了税收职能与和谐社会构建的关系,分析了传统税制优化目标理论的不足。在和谐社会建设这一总的目标下,我国的税制优化应以公平目标、效率目标、人本目标及可持续发展目标并重进行改革。并根据这四个目标的要求,提出了我国税制优化的对策建议。     

医疗侵权诉讼举证责任研究

《侵权责任法》明确了医疗侵权的过错归责原则,除特殊情形外,应当由原告承担过失的举证责任,从而最高人民法院《证据规定》确定的过错要件的举证责任倒置规定不再适用。德国的表见证明和英关法系国家的过失推论原则,在肯定医疗侵权过错责任的前提下,缓和了因信息不对称导致的原告过错要件举证负担的过重,而表见讧明更切合我国的实际。因果关系要件的举证仍沿用举证责任倒置,但举证责任倒置对医疗机构的诉讼压力过大,造成过度医疗的发生,有条件的因果关系推定更能保证举证责任在当事人之间的合理分配。     

The Earned Income Tax Credit and abortion

Using a panel of states between 1975 and 2005, I examine the relationship between the Earned Income Tax Credit (EITC) and abortion. Results suggest that increases in the EITC are associated with reductions in the overall abortion rate. Specifically, a $1000 increase in the maximum credit is associated with a 7.6% decrease in the overall abortion rate. This effect implies a reduction of approximately 1.6 abortions per 1000 women of childbearing age. I also provide evidence that the reduction in abortions is attributable to a drop in pregnancies, not an increase in the number of births. In other words, women appear to respond to increases in EITC generosity by altering sexual behavior, rather than shifting abortion-birth decisions after a pregnancy occurs.     

借鉴国际经验,优化上海自贸试验区的税收政策

"探索与试验区相配套的税收政策"是国务院《中国(上海)自由贸易试验区总体方案》提出的重要任务。上海应立足国际视野,制订上海自贸试验区的相关财税政策:完善适应跨境投资业务发展和离岸业务发展的税收政策,完善支持金融行业发展和金融产品创新的税收政策;完善针对特殊业态和交易形式的税收鼓励政策;通过尝试预先裁定制度来创新税收监管制度等。     

金融压抑与农民增收关系的实证研究——以常德市为例

我国农村金融压抑的特征主要表现在农村金融组织资源供给不足、农村金融机构功能不全、金融机构城乡与区域布局失衡并存、农村金融机构的资产质量不高等方面。本研究以常德市统计数据为研究基础,采用回归方法分析了金融压抑对农民增收的影响,发现：农业贷款额、三农投入额与农民收入变动之间呈稳定的正向函数关系且两者对农民收入影响的贡献率是不同的,农业贷款额为0．448,三农投入额为0．57,说明金融功能发挥不足,处于压抑状态。因此,应加强农村金融组织建设,改善金融压抑状态;创新信贷服务方式,提高金融服务水平金融扶持新兴农业产业,创造农民增收亮点等,以促进农民收入增加。     

论我国环境法庭的困境与出路

近年来,环境审判组织专门化的改革开展得如火如荼,然而,已成立的许多环境法庭却面临“等米下锅”的尴尬。究其原因,最主要的是因为当前的环境司法存在原告起诉资格受限、因果关系证明规则虚置和环境法庭的设立盲目而不成体系等严重障碍。为走出困境,有必要拓宽并明晰环境诉讼的原告资格范围：一是在法律上确认环境权,授予公民提起非纯正环境公益诉讼的原告资格;二是以环境权和诉讼信托、自然资源国家所有权和诉讼担当、法律监督权为依据,分别授予环保组织、自然资源监管机关和检察机关提起纯正环境公益诉讼的原告资格。此外,添加原告关于被告排污行为与其受损之间存在环境上关联性之因果关系表面证据的举证责任,细化举证责任倒置规则,健全和完善环境法庭的级别管辖和集中地域管辖的体系,也有助于推动环境法庭走出困境。     

Building versus maintaining a perceived confidence-based tax climate: Experimental evidence

A confidence-based climate between public administrations and citizens is essential. This paper argues and provides empirical evidence that depending on the perceived interaction history, different policies are needed to build versus maintain confidence. Applying the extended Slippery Slope Framework of tax compliance, an online and a laboratory experiment were conducted to explore whether tax authorities’ coercive and legitimate power have different effects depending on whether they are situated in an antagonism-based or confidence-based climate. Results showed that in an antagonism-based interaction climate, a combination of high coercive and high legitimate power changed the climate into a confidence-based interaction climate. In contrast, in a confidence-based climate the same power combination did not maintain but erode the climate. Results also suggest that confidence-based climates are maintained by low coercive power combined with high legitimate power. The paper concludes that interaction climates operate as psychological frames which guide how policy instruments affect taxpayers’ trust in the tax authorities.     

地方社会保障的财政责任与经济发展关系的研究——基于我国31个省（市、自治区）面板数据分析

社会保障是一项社会公益事业,政府必须承担必要的财政责任。社会保障支出作为财政支出的一部分,给各地方财政造成了一定的负担。目前我国不同省（市、自治区）的经济发展水平不均衡,而社会保障支出的财政负担情况也有较大差异,并且两者都随时间的变化而有所改变。为了考察两者之间的关系,本文利用Eviews软件对1998—2008年我国31个省（市、自治区）的面板数据进行回归建模,从而发现其中的规律。     

唐代政府减轻农民负担的努力及绩效分析

唐代是为解决农民负担而进行重大变革的时代,主要体现在国家对赋税征收体系上进行的调整,把传统的征税内容以“税人”开始向“税资”、“税地”过渡,充分体现了税收制度的进步。新的税收制度使农民缴纳的赋税量与其家庭经济能力相适应,在一定程度上促进了农民经济的发展,但是由于制度的深层原因,唐及其后的历代王朝减轻农民负担的努力大都以加重农民负担而结束。