我国中部农村农民负担现状及治理

近年来我国中部农村全面推行的税费改革,在减轻农民负担方面,确实取得了一定的成效,但是目前的税费改革还有许多不够完善的地方,农民负担问题还很严重。据此,在对中部农村农民负担现状作一梳理的基础上,提出了中部农村减轻农民负担的对策建议:一是严格执行减负政策,认真查处农负案件,实行问责制;二是建立和完善农民负担目标考核制度;三是加强对涉农价格公示制的管理;四是进一步加强对村级"一事一议"收费的规范管理;五是加快配套措施改革,减轻乡、村两级经费压力;六是采取有效措施,化解乡村债务;七是探索农民负担监管新机制等。     

“流浪猫案”裁判的逻辑批判——以证明规则为视角

对引起巨大争议的“流浪猫案”的解读存在多重视角。从证据法角度而言,本案法官对经验法则的认识存在不足,同时对事实推定与证明责任的把握也存在偏差,并且对争议颇大的“按比例判决”理解也有待矫正。这都极大地削弱了判决的说服力和实质上的妥当性。在民事诉讼自由心证主义原则下,我们应当从理论和实践层面严格把握对经验法则的界定,同时正确处理事实推定和证明责任的关系。在程序正当的前提之下,实现判决结果的实体公正。     

医患纠纷诉讼的举证责任分配

概述国外的"事实本身说明过失原则"、"表见证明"理论、"大概推定"原则,"妨碍证明"理论、"重大诊疗过失的举证责任转换"等方面,评析我国医患纠纷的举证责任分配.在我国目前医疗诉讼中,举证责任的分配应多样化,根据不同的情形,适应不同的原则和理论,实现公正、合理的分配.     

Indexing the Federal Tax System: A Cost-of-Living Approach

In this article, we analyze the indexation of federal taxes, using an approach based on cost-of-living measurement. We use our Tax and Price Index methodology and data base to study an indexed system historically, comparing indexation with the Consumer Price Index (CPI) to actual tax policy, a tax system with constant parameters, and an “exact” indexing scheme. We reach three main conclusions: (a) The sequence of tax reductions implemented between 1967 and 1985 have fallen short of mimicking indexation, (b) wealthier households would have benefited relatively more than lower-income households from indexation, and (c) CPI indexation would not have completely eliminated bracket creep.     

On Using Linear Regressions in Welfare Economics

This article consists of two parts. The first part shows that the ordinary least squares regression coefficient is a weighted average of slopes between adjacent sample points. When applied to a linear regression, with income as the independent variable, the regression coefficient depends heavily on the slopes of high-income groups. The weight of the highest income decile may well exceed that of the other nine deciles. This may be undesirable, especially if the regression is used for welfare analysis, because the marginal propensities to consume attributed to the commodities are determined by the high-income groups. The second part of the article proposes alternative estimators, the extended Gini estimators, that enable investigators to control the weighting scheme and to incorporate their social views into the weighting scheme of the estimators     

Tax collection efficiency in OECD countries improves via decentralization,simplification, digitalization and education

This paper offers an assessment of tax administration performance and provides evidence of the relationship between fiscal decentralization (and tax structure) and the technical efficiency of tax collection. The initial stage of the investigation consists of a data envelopment analysis (DEA) to obtain technical efficiency estimates for a sample of 28 OECD countries over the period 2004–2017. In a second stage, we explore how technical efficiency is affected by fiscal decentralization and tax structure variables. The results show how the degree of fiscal decentralization has a positive and significant impact on the technical efficiency of tax collection. They also reveal a relevant role of tax structure choices and the ratio of indirect to direct taxes, which can significantly affect tax collection efficiency. Finally, we extract some policy implications.     

Economic burden of tuberculosis and its coping mechanism at the household level in Pakistan

Despite the availability of free medicines under the Directly Observed Treatment Short-course (DOTS) strategy, the treatment of tuberculosis (TB) still involves high costs that push people into poverty. This study aims to assess the resulting economic burden of TB and examine the coping mechanisms practiced at the household level in Pakistan. A cross-sectional study was conducted at TB centers by interviewing 269 patients. Statistical tests and binary logistic regression were used to explore the relationship between catastrophic health expenditures (CHE) and socio-economic factors. Results show that the incidence and intensity of CHE were higher for households in the lower income-quintile. Several coping strategies were practiced and varied among the different income-quintiles. The independent determinants of CHE were as follows: age >40 years, male-patient, location, earner-ratio, patient as the earner, caretaker visits, treatment delay, and co-morbidity. It is recommended that health policymakers develop post-MDGs TB-control strategies to ensure free TB-services with financial protection around the globe.     

税收激励与企业劳动雇佣——来自薪酬抵税政策的“准自然实验”

在经济下行压力不断加大的形势下,如何“稳就业”成为了各界关注的热点问题。本文以2008 年推行的薪酬抵税政策作为“准自然实验”捕捉企业税负的外生变化,并以2000-2018 年A 股上市公司数据作为研究样本,利用双重差分法考察了税收激励与企业雇佣行为之间的因果关系。实证结果表明:薪酬抵税政策带来了额外的税收优惠,进而促进了企业的雇佣需求,在有效排除共同趋势、预期效应、政策叠加效应以及反向因果问题后,这一结论依然稳健;异质性检验中发现,薪酬抵税政策对企业雇佣的激励效应在民营企业,成本转嫁能力较弱、劳动密集度较高以及处于市场化程度较高区域的企业中表现更加明显,这意味着企业对劳动力成本的变化越敏感,这一政策的作用效果就越好;薪酬抵税政策显著地提升了企业的经营绩效。本文的研究有助于深入理解税收影响企业行为的微观机理,对于政府利用税收政策扩大就业具有重要启示。