国外生态税实践及其对我国可持续发展建设的启示

初步探讨了生态税在可持续发展中的作用,认为对于正在实施可持续发展战略的中国来说,课征生态税是实现这个战略的重要手段。     

基于直接接触凝结理论的汽液两相流升压模型

针对汽液两相流升压装置利用经验模型计算的过程中，仅能对出口压力进行计算，且计算值与实验值有较大误差的弱点，提出了用直接接触凝结（DCC）的理论求解汽液两相流的一维理论模型。计算升压装置的最大出口压力，分析其他参量的变化规律。结果表明，汽液两相流在凝结激波前为泡沫流，在凝结激波后完全凝结成单相水的情况下，升压装置的出口压力达到最大值。     

基于银行-资产双边网络模型的系统性风险及投资策略研究

受近几年的国际金融危机及金融全球化的影响,对金融系统的系统性风险的研究已成为国内外学者的关注热点。考虑到当前基于"银行-资产-银行"间接传播渠道的相关研究相对匮乏,本文基于银行-资产双边网络模型来分析银行系统性风险。首先,使用中国47家上市银行2018年的资产负债表数据构建了中国银行系统的双边网络模型,研究分析各类资产遭受冲击时外部冲击、降价出售效应及银行所持有的各类资产占银行总资产的比例对银行系统性风险的影响。然后,引入系统性冲击方式,通过设置具有不同属性的两大类资产并生成四种冲击事件来构建银行的投资策略模型,从资产视角探讨银行最优的投资策略。研究发现,外部冲击与降价出售效应这两个产生系统性风险的影响因素在一定区间值时会产生叠加效应,使银行系统性风险急剧增加;五种资产类中,贷款类资产对外部冲击最敏感;分析发现在各类资产冲击下都未倒闭的所有银行的资产组合具有一定的相似性;进一步研究发现银行系统中存在着最优的资产组合,使得银行在稳定的同时能获取最大收益,并且资产负债比越大的银行其风险承受能力越强,从而可以选择更激进的投资策略来追求高收益。     

Work performance and tax compliance in flat and progressive tax systems

Different tax systems, and their impact on work motivation and tax compliance are significant issues in contemporary political and economic debates. The proportional feature of a flat tax system is assumed to lead to higher performance, while the fairness of the redistributive progressive tax system is assumed to result in higher tax compliance. However, empirical findings on the topic are inconclusive. Both work performance and tax compliance under different tax systems were examined in an experiment, with special attention devoted to the effect of a change in tax systems. A flat tax system was supposed to induce greater work performance, whereas a progressive tax system was expected to increase tax compliance based on fairness perceptions, allowing for the opposite effect due to higher complexity. Furthermore, it was assumed that performance and tax payments would be influenced by motives of self-interest. The design included 20 rounds with a real-effort task in each round, determining participants’ experimental income. Participants (N = 191) made decisions about their tax payments from round-to-round in four different experimental conditions: (1) a flat tax system, (2) a progressive tax system, (3) starting with a flat and changing to a progressive, and (4) starting with a progressive and changing to a flat tax system. Results indicate higher work performance in a progressive system. However, a change from a progressive tax system to a flat system led to increased tax compliance.     

Learning in experiments: Dynamic interaction of policy variables designed to deter tax evasion

While neoclassical economic theory sheds insight into the way that audit rates and penalty rates interact when individuals decide to declare income for taxation, it predicts far lower levels of compliance than observed levels of compliance. This paper analyses experimental responses to explore a dynamic interaction between audit and penalty rates as individuals learn how to comply with taxation. It compares the responses of subjects in experiments with responses that are predicted when individuals rely on an adaptive learning process (that offers information feedback about decision payoffs). This comparison suggests that learning is an important consideration when explaining differences between predicted and observed levels of tax compliance.     

基层民主自治进程中乡村计划生育政策落实的困境及出路——基于基层治理中“不出事逻辑”的分析视角

本文对基层民主自治进程中乡村计划生育政策落实的困境及出路进行了探讨。基层民主自治是我国的一项基本政治制度,实行基层民主自治是发展中国特色社会主义民主政治的重要内容。但是在乡村推行基层民主自治的过程中,乡村计划生育政策的落实陷入一些困境,这些困境集中表现为计生政策与村民生育愿望、与村委会选举、与社会保障体系、与利益导向机制及与其它相关部门和政策的冲突与矛盾。鉴于此,本文相对应地提出了加强宣传教育、完善村民自治、健全社会保障体系、健全舆论导向机制以及加强政策的同向性与协调度等对策建议,以期推动计划生育政策在乡村进一步落实。     

The backfiring effect of auditing on tax compliance

Using country-level data from 2003–2014, we examine the association between auditing level (measured as number of verification actions taken by tax authorities per 100 taxpayers in each country) and tax compliance (measured as business executives’ perception of tax evasion). Our hypothesis is that compliance increases until a certain auditing level is reached, and decreases beyond that level (i.e., an elevated auditing level backfires). In line with our expectation, the results of a series of tests indicate that there is a U-shaped association between auditing and tax evasion. We discuss how a potential backfiring effect may depend on the extent to which compliance is voluntary.     

HIV/AIDS and other household shocks as catalysts of local commercialization of non‐timber forest products in Southern Africa

Local trade in non‐timber forest products (NTFPs) is increasing globally, yet the causes have been little studied. We examine household shock as a driver of NTFP trade in five southern African countries, with an emphasis on HIV/AIDS‐related illness and death. Over the past two years, 95% of trader households experienced at least one shock, with family illness and death recorded for 68% and 42% of households, respectively. Almost 40% had entered the trade because of HIV/AIDS‐related shocks. Additional shocks included natural disasters, crop pests or failure and livestock loss. The sale of NTFPs was the third most common coping strategy, after kinship and agricultural adjustments. Coping strategies differed between sites and type of shock.     

在碎片中破土——从“震惊”看《发达资本主义时代的抒情诗人》

本雅明《发达资本主义时代的抒情诗人》一书充满了形形色色的人与物,但在纷繁复杂的意象中,"震惊"一以贯之,成为探寻问题的一个起点和动因。文章从"震惊"的心理溯源开始来梳理本雅明的美学思想和社会学思想,以期从这一特定角度对本雅明的现代性思想有一个较为明晰的理解。心理层面,人们以牺牲事物的完整性和鲜活性为代价,发展出一套针对"震惊"的戒备机制。美学领域,"震惊"剥夺了传统艺术的"光晕",而波德莱尔的伟大之处正在于把"震惊"引入了抒情诗。"震惊"还引发了新的社会现象,这就是以游荡者为代表的人群,以及以摄影为代表的物象,人的异化不可避免地产生了。     

试论金代的桑税

金代桑税渊源于辽和北宋的桑税制度.金代在继承辽宋桑税制度的同时,也进一步发展了自己的桑税制度.这表现为:一方面金代两税中的全部税绢都依据桑税征收,从而提高了它在两税中的地位;另一方面金代确立了旨在规定民户最低桑税额的桑地制度.金代桑税并非"户调",而是金代土地税的基本内容,也是金代两税的重要组成部分.