和谐社会视角下我国财政制度变革选择

在构建和谐社会的视角下进行财政制度变革,需要从民主、民生的角度进行。一个与和谐社会相匹配的财政制度应该满足三个要求：在利益分割过程中贯彻公平原则、在社会决策过程中实行民主原则以及公共资源在国家各项职能间的配置达到最优。我国现行的财政制度是不能满足这三个条件的,我们要按照构建和谐社会的要求来改革现行的财政制度,由现行财政制度向公共财政制度的转变时需注意现有利益结构的约束。     

公共安全服务市场化动因的实证分析

公共安全服务市场化改革尽管在缓解其供求矛盾方面已显示出一定的成效,但理论界对其合理性仍存有较多的争论。本文从经济学的研究视角,对公共安全服务市场化的动因进行了实证分析,根据基于VAR模型（滞后期选定为2期）得到的脉冲响应情况得出：城市化、二三产业的发展及财政赤字等因素均会对公共安全带来压力,走市场化改革之路是当前及未来一段时间的理性选择。     

税法的政策功能分析

税收政策是国家经济管理职能与市场经济互动作用之下的产物,是国家宏观调控的根本性内容之一。税法是实现国家税收政策的根本手段,税法的功能蕴藏于税法的具体内容里,并反映于外在税法的作用之中。其中,税法最直接的、最基本的功能是借助税法的权威性以贯彻、落实和实现国家税收政策。从本质上说,税法的实施就是税收政策的实现。目前,我国税收制度架构显然不能体现税法与税收政策的内在联系。故对税法进行政策分析以适应市场经济的发展,迫在眉睫。     

论归责原则在环境公益诉讼中的运用

环境是人类生产和生活的根本,近年来的环境污染事故已经对人类敲响了警钟。我国的环境保护公益诉讼制度是基于环境权和环境诉权两个基础理论的;而归责原则是公益诉讼制度中的重要组成部分,在归责原则方面,应突破传统侵权法的局限,介入以无过错责任为主、过错责任与公平责任为辅的归责原则体系。     

The Extent of Economic Vulnerability in the Canadian Labour Market and Federal Jurisdiction: Is There a Role for Labour Standards?

This paper characterizes vulnerable workers in Canada and the federal jurisdiction, based upon characteristics such as employment status, demographic characteristics, and job characteristics, and identifies areas in which labour standards may have a role. Based on this analysis, the paper evaluates the potential for labour standards to address economic vulnerability, focusing on labour standards policies aimed at wages and benefits, hours, and employment arrangements. In addition, the analysis considers the extent to which labour standards are likely to reach vulnerable workers. The results suggest several potential roles for labour standards and highlights policy implications.

Women–Family in Quality Perspective

Bringing together women and family in quality perspective bring about interesting discussions in this paper. By integrating previous studies and considering expert opinions, we determinate the variables and dimensions with respect to women’s existence regarding their roles both in the family and at work. Many activities carried out by women represent the consumer aspects of their role. Women undertake these activities to fulfill their needs, which can be classified in the order of preference using Maslow’s Hierarchy of Need. Women success can be measured based on their ability to perform their roles successfully. We identify women’s performance by using quality approach of Personal Quality Maintenance (PQM), which is widely applied in many organizations in order to maintain the service delivery, which meets the customer satisfaction. The effort to enhance women’s satisfaction for their success in playing the multirole in the family and at work is our main consideration. This study may contribute a new point of view regarding for the women’s welfare and existence.     

改革开放30年西藏农村经济社会发展取得的成就

改革开放30年来,西藏农村经济、社会发展取得了举世瞩目的成就.文章通过列举自1978年以来西藏农村基础条件、农牧业综合生产能力、科学技术、乡镇企业、农牧民增收和社会事业等发展变化的具体数据,彰显西藏农村翻天覆地的发展变化,分析了西藏农村发展变化的基本经验.     

西部少数民族人口政策的稳定、调整与法制化

西部少数民族人口的发展状况,直接关系到西部地区经济、社会的全面协调和可持续发展。本文就其人口政策的稳定、调整与法制化的战略途径,进行一定的可行性探讨。     

养老保险现收现付制的挤出效应——一个内生生育率模型

文章在一个内生经济增长的OLG模型框架下研究现收现付制养老保险计划的挤出效应。具体考察公共养老金税率变动对家庭的消费与储蓄、生育选择以及经济增长的长期影响。结果表明,存在向上利他动机的情况下,挤出效应的大小取决于养老基金的规模,适度规模的公共养老金计划不会挤出私人储蓄。而有利于消费增加与经济增长;较大规模的公共养老金计划会对私人自愿储蓄与消费产生负面影响,并且对储蓄的挤出作用要大于对消费的挤出。人口老龄化进程在一定程度上缓解挤出效应,促进资本积累与经济增长。     

Assessing the devolution revolution: How accurate are state-level estimates from the current population survey

The devolution of many social policy responsibilities from the Federal government to states has prompted increased interest in state-level measures of need. One data source that could be used to provide more state-level information on a variety of topics is the Current Population Survey (CPS). During the past ten years the CPS has been used to produce state-level estimates on a variety of measures. However, there has been little systematic evaluation of these data. This paper provides measures of accuracy for several state-level estimates derived from the CPS. These include standard errors for single-year estimates, three-year averages, and five-year averages of the March CPS measures; standard errors for three-year averages of 12-month CPS files; and comparison of CPS-based estimates to data from the Decennial Census. The paper also examines the relative accuracy of CPS estimates based on states' size. The information in this study will help analysts better understand the tradeoffs between timeliness and accuracy to be considered when using state-level estimates derived from the CPS.