Empirical Analysis of Fiscal Soundness and Public Social Expenditure: A Lesson for the Future Direction of the Korean Welfare State

The aim of this paper is to investigate the relations between fiscal soundness and public social expenditure in advanced welfare states so as to reconsider the conventional wisdom that welfare expenditure aggravates national finances. Through this, I propose the clues of building the sustainable Korean welfare state. I focus on the interdependent relationship between fiscal soundness and public social expenditure based on fiscal sociology. Considering this interaction, I form two sets of simultaneous equations models and employ a special statistical method, three‐stage least squares (3SLS). The results regarding the causal relationship between fiscal soundness and public social spending indicate that, if public welfare spending is increased, fiscal health is damaged. However, as many comparative social policy researchers have pointed out, outcomes of welfare states differ from country to country according to the composition of public welfare spending. Specifically, some welfare states with priority given to social services such as vocational training or childcare services have maintained the stability of public finance. By extension, we can say that public social expenditures have a positive influence on fiscal soundness based on the composition of social expenditures. Finally, it is possible to create financially sustainable welfare states.     

A Cross-Sectional Examination of the Association Between Dyspnea and Distress as Experienced by Palliative Home Care Clients and Their Informal Caregivers

This study examined the association between dyspnea and distress as experienced by both palliative home care clients and their informal caregivers as a unit of care. Cross-sectional analysis was conducted using the interRAI Palliative Care Assessment database. Responses from 6,655 individual palliative home care clients across six regional jurisdictions in Ontario, Canada were included. This study found that clients experiencing dyspnea were more likely to show overall signs of distress; report one or more signs of self-reported distress; and be at risk for depression when compared to clients who do not experience dyspnea. Caregivers of clients experiencing dyspnea were more likely to exhibit distress than caregivers of clients not reporting dyspnea. When indicators of caregiver distress and client distress were combined, 53% of the caregiver-client units exhibited distress. Social work practitioners should include a focus on distress within the care unit as a priority when care planning to meet the needs of persons nearing the end of life. Members of the care team should consider available treatment and management options tailored to meet both the client and their informal caregiver’s needs.     

“省直管县”对中小企业影响的实证分析

利用双重差分法研究“省直管县”财政体制改革对中小企业绩效的影响,发现在控制了地区年末金融机构贷款余额、地区劳动力增长率、地区城镇职工平均工资、人均生产总值后,“省直管县”的政策改革效果并不显著,城镇职工平均工资的系数显著为正。而其他变量像地区年末金融机构贷款余额、地区劳动力增长率、人均生产总值后的估计系数并不显著。劳动力因素和地区市场规模并不显著影响中小企业的发展,更重要的是回归分析表明中小企业面,临的“资金难”问题可能并不是影响中小企业发展的重要因素,新增加居民消费和购买力则会显著促进中小企业增长。     

资本弱化税制与外资企业税收规避行为研究

资本弱化是跨国公司避税的常用手段,我国的资本弱化税制于2008年建立起来,但目前却鲜有我国资本弱化税制对外资企业影响的研究.本文以中国工业企业数据库2004年~2011年制造业企业为样本,采用双重差分模型检验了我国资本弱化税制对外资企业资本弱化避税行为的影响.研究结果表明:我国的资本弱化税制有效地降低了部分外资企业,尤其是负债权益比高于2的企业的资本弱化程度,一定程度上抑制了外资企业的资本弱化避税行为;在实际税负方面,由于外资企业较强的税收规避动机,其实际税负远远低于法定税率,而资本弱化税制确实有效提高了外资企业的实际税负,但资本弱化程度高的外资企业税负提升程度小于资本弱化程度低的外资企业.同时本文也发现了资本弱化税制作为明线监管对于未达监管要求的外资企业具有学习效应:负债权益比率未超过了法定标准的外资企业则会提升其资本弱化程度.     

策略型过渡性制度安排——中国财政大包干体制研究

改革决策在本质上是一种风险条件下的决策问题,为了控制改革风险,改革者可能会采取作为过渡性制度安排的改革方案.财政大包干就是我国预算管理体制改革过程中的过渡性制度安排,但因为它具有内在不稳定的特征,进一步加剧了业已存在的矛盾,削弱了中央财力和宏观调控能力,强化了地方的不规范行为.财政大包干是在改革的目标模式分税制已经明确以后所采取的一种策略安排,采取这种策略型过渡性制度安排的原因是各种制度改革之间的不匹配,即不协调成本的存在,目的是缓解不协调的矛盾,为下一步实施分税制创造条件,而中央政府掌握着改革主导权是这一策略能够成功的基本条件.     

论北宋职役的财政属性及其影响

宋代,职役已深入到国家财政、行政、治安等方面,成为国家机器运行的客观需要.职役具有国家凭借政治权力,采用强制手段,将部分财政支出、财政欠收的风险以及财政运行和调度的成本,转移给应役民户的财政属性.职役的财政属性在为国家节省大量财政支出的同时,增加了应役户的负担,产生了不良的社会影响.     

积极财政政策的积极作用分析

本文拟通过对当前积极财政政策实证和理论的分析 ,揭示当前财政政策的积极影响 ,并为今后政府决策提供一定依据。     

关于我国宏观经济政策效果的思考

财政政策和货币政策是主要的宏观经济政策 ,近几年在我国经济稳定中发挥着越来越重要的作用 ,为此 ,正确分析和评价政策效果 ,对于完善财政政策和货币政策具有很大的意义     

货币供给的经济分析

货币供给合理与否对经济影响较大 ,因此如何保持一个合理的货币供给水平 ,是各国中央银行追求的基本目标。一般地说 ,财政收入减少、国际资本流入和国际收支顺差增大 ,会增加货币供给 ;如果用货币以外的资产来替代货币资产 ,则会通过改善货币乘数而增加货币供给 ;金融创新通过改变货币层次结构、货币数量和货币乘数来影响货币供给 ;货币供给的内外均衡协调状况 ,由利率和汇率的组合结构状况及其水平决定。     

西藏农村的贫困状况与财政反贫困政策

文章首先阐述了贫困的定义和贫困标准等一般性问题,并就西藏执行的贫困标准作了对比分析,进而对西藏农村居民的贫困状况进行了判断和描述。在此基础上,对西藏农村居民的贫困特征及财政反贫困政策等问题作了阐述,并就相应的政策创新问题提出一些建议。