垄断限价、代理商进入与社会福利--兼评中国民航市场价格维持政策

自从中国民航总局于1999年实施“国内民航机票禁止打折”政策以来，不少民航公司仍在暗中通过机票中间代理商低价倾销机票。本试图从社会福利角度出发，分析在卡特尔组织实行垄断定价政策情况下，中间代理商的进入对社会福利的影响，简要评价了中国民航市场现行价格维持政策的福利效应，并提出若干相应建议。     

发票不退回就不能冲减收入吗?

编辑同志: 我是一家农用汽车生产企业的主管会计,由于我厂一直实行按销售代理商的年销售量来确定其应享受的销售折扣率的销售政策。所以,在一个年度中间,因我们无法确定每一家代理商的年销售量,也就无法确定每一家代理商应享受的销售折扣率和折扣额,只有到第二年的年初,才可统计出每一家销售代理商上一年的实际销售量,确定其应享受的销售折扣率和折扣额。所以,     

把脉“不符点”

遭损“不符点” 2008年9月孝感市某纺织服装企业，委托某中间商联系客户出口一批货物，并收到浙江建行转开的信用证，进口商为西班牙，信用证金额为27万多美元。按信用证有关条款，中间代理商为第一受益人，孝感市服装企业为第二受益人。货物出口后，服装企业将出口发票，装箱相关单据寄往中间代理商，中间代理商以自己制作的出口商业发票和提单实施换单后寄往议付银行。由于服装企业过于相信与中间代理商签订的出口收汇协议，在信用证规定的交单期和有效期已过的情况下，     

把脉“不符点”

遭损“不符点” 2008年9月孝感市某纺织服装企业，委托某中间商联系客户出口一批货物，并收到浙江建行转开的信用证，进口商为西班牙，信用证金额为27万多美元。按信用证有关条款，中间代理商为第一受益人，孝感市服装企业为第二受益人。货物出口后，服装企业将出口发票，装箱相关单据寄往中间代理商，中间代理商以自己制作的出口商业发票和提单实施换单后寄往议付银行。由于服装企业过于相信与中间代理商签订的出口收汇协议，在信用证规定的交单期和有效期已过的情况下，     

“社会福利”的逻辑分析及社会工作介入空间的拓展

本文通过概念辨析和模式比较两个方面对"社会福利"进行了内在的逻辑分析,并探讨中国福利政策的发展趋势,最后根据对社会福利的广义理解,指出社会工作应坚持以人为本,服务对象是全体公民,内容更具广泛性,最终目的是促进实现一种普遍的社会福利状态,同时社会工作更是社会福利制度设计的重要组成部分.     

子女教育及3岁以下婴幼儿照护个人所得税专项附加扣除研析北大核心CSSCI

本文利用2018年的中国家庭追踪调查数据,对子女教育及3岁以下婴幼儿照护个人所得税专项附加扣除政策的减税效应、收入再分配效应和社会福利效应进行测算,结果表明,子女教育专项附加扣除政策不仅会降低居民的税收负担,还会提高社会福利水平,但存在一定的收入分配逆向调节。在子女教育专项附加扣除基础上,将3岁以下婴幼儿照护纳入专项附加扣除范围,会进一步降低居民的税收负担,实现更高水平的社会福利,但收入分配的逆向调节仍然存在。为减缓子女教育及3岁以下婴幼儿照护个人所得税专项附加扣除政策对收入分配的逆向调节,更好发挥专项附加扣除政策降低居民负担、提高社会福利水平的作用,建议从两方面完善现有扣除办法:一是根据教育阶段识别纳税人子女教育支出的差异,以更好匹配纳税人实际负担;二是提高部分纳税人3岁以下婴幼儿照护税前扣除额度。     

融资约束与减税政策的宏观效果 ——基于DSGE的模拟与分析

基于借贷约束的宏观经济学分析框架,构建包括储蓄家庭部门、投资家庭部门、中间产品生产部门、最终产品生产商和政府部门的DSGE模型,从收入所得税冲击、资本所得税率冲击和不同社会福利水平三个角度对模型进行数值模拟,测算不同融资约束条件下,减税政策通过企业和家庭部门对宏观经济的影响.结果表明:企业融资约束显著影响减税政策对企业投资和总产出的促进作用;相对于降低家庭部门税收,降低企业税负将产生更为明显的财政扩张效应,但在短期内该效应难以持续.     

我国保险市场结构的福利分析

本文基于产业组织理论模型分析了保险业市场结构及其相应的福利影响。以社会福利最大化的情形作为基准,考察了寡头竞争市场结构下低、高价保险的产出以及相关的社会福利状况。研究结果表明,保险业寡头竞争的市场结构并没有实现社会福利最大化,政府应对低、高价保险采取不同的政策,以谋求最优产出配置。     

近年来关于适度普惠型社会福利的研究综述

近年来国内学界对社会福利制度改革作了适度普惠型的定向,从国际经验和中国国情两方面探讨了新型社会福利的建立依据,对适度普惠型社会福利的内涵、特征、政策制度原则进入了深入分析,并从目前的重点突破口和未来的发展阶段两方面提出了有针对性的实践路径。     

社会政策全球性复归

在过去的30年间，一旦出现经济危机，国际社会大都问罪社会政策。但这次的国际金融危机，全球都在反思社会政策，并开始着手加强和完善社会福利体系。     

Civil liberties and social and environmental information transparency: A global investigation of financial institutions

Civil liberties enable the media, social movements, and other stakeholders to expect companies to be more transparent and forthcoming with relevant social and environmental information. Drawing on social movement theory in general, and the notion of civil liberty in particular, we analyse the availability of social and environmental information of 300 financial companies from 50 countries over a nine-year period, to investigate the influence of country-level civil liberties on the availability of social and environmental information.We find that companies headquartered in countries with high levels of civil liberties make more social and environmental information publicly available than companies headquartered in countries with low levels of civil liberties. Furthermore, an improvement in civil liberties in countries with lower civil liberties has a bigger impact on changes in the availability of social and environmental information.Our research is relevant for the ongoing concerns of social and environmental transparency initiatives by governments, NGOs, and civil rights organisations. Policy implications for countries with lower civil liberties (typical developing nations) are that if they wish to encourage more transparent corporate information, they need to strengthen their country-level civil liberties.     

Regulation and welfare: evidence from paragraph IV generic entry in the pharmaceutical industry

This article estimates welfare effects of accelerated generic entry via Paragraph IV challenges. Using data from 2000–2008 for hypertension drugs in the United States, we estimate demand using a random‐coefficients logit model. We find consumers gain $42 billion whereas producers lose $32.5 billion from entry. This modest $9.5 billion gain in social welfare is consistent with our observation that overall consumption does not increase after entry—generic sales displace branded sales, shifting surplus downstream from producers to consumers, insurance companies, and retailers. We demonstrate significant cross‐molecular substitution and discuss challenges in determining what fraction of downstream surplus actually goes to consumers.     

The financial market effects of international aviation disasters

The spread of misinformation with regards to aviation disasters continues to be a point of concern for aviation companies. Much of this information usually surrounds speculation based on the cause and responsibility attributed to the incident, implicitly possessing the potential to generate significant financial market price volatility. In this paper, we investigate a number of stylised facts relating to the effects of airline disasters on aviation stocks, while considering contagion effects, information flows and the sources of price discovery within the broad sector. Results indicate a substantially elevated levels of share price volatility in the aftermath of aviation disasters, while cumulative abnormal returns present sharp under-performance of the analysed companies relative to international exchanges. When considering an EGARCH analysis, we observe that share price volatility appears to be significantly influenced by the scale of the disaster in terms of the fatalities generated. Significant contagion effects upon the broad aviation index along with substantial changes in traditional price discovery channels are also identified. The role that the spread of information on social media, whether it be correct or of malicious origins, cannot be eliminated as an explanatory factor of these changing dynamics over time and region.     

论公司社会责任的税法补缺

公司需要对雇员、环境、社会公益事业承担社会责任,这种公司社会责任的实现需要法律的激励,尤其是税法的激励,但实践中税法在激励公司履行社会责任方面存在严重的缺位。为此,建议尽快完成促进公司履行环境保护、资源利用以及参与社会公益事业方面社会责任的税法补缺。     

我国城镇居民收入分配的变动趋势:基于社会福利比较的视角

经济学研究的出发点是社会福利的最大化.通过不断放松社会福利函数的约束条件,依次应用洛伦茨优势比较、广义洛伦茨优势比较、均值一方差优势比较和社会福利指数比较等社会福利比较准则,对1985～2004年期间我国城镇居民收入分配变动状况进行比较和排列,研究结果表明:除在1987～1989年期间城镇居民收入分配状况存在轻微社会福利恶化外,居民收入分配的社会福利水平一直呈逐年上升趋势,且在大多数年份中社会福利存在帕累托改善,社会福利改善的成因是实际收入的增长足以补偿收入不平等的扩大.     

Faith advocacy and the EU anti-poverty process: a case of Caritas

Caritas in Europe is both the EU's largest voluntary sector network of any kind, and also comprises Europe's biggest religious NGO. This article tracks the Europeanization of its advocacy as part of an European Commission-funded initiative to engage civil society networks in the improvement of national social inclusion strategy designs. Noting the impact of state structure and civil service actions on the form and impact of such faith-based advocacy, the article draws out fresh insights for the UK debate on the role of religious organizations in welfare reform and advocacy, not least the appropriate assessment of ‘the local’, ‘motivating ideas’ and the need for the development of a new and ‘adaptive leadership’ style by public managers.     

Cost of government and firm value

Do high expenditures incurred in running the government benefit or hurt firms? Using Chinese data between 1999 and 2006, we find that higher administrative expenditures in provincial governments are associated with lower firm value, lower stock and financial performance, and lower labor productivity. Local governments that spend more on public administration tend to collect more fees from companies and spend less on social welfare and infrastructures. Our evidence is consistent with the “grabbing hand” hypothesis and has important policy implications.     

基于季节时间序列模型的民航客运需求预测分析

随着经济的不断发展，人们的生活水平不断提升，消费理念也有很大改变，民用航空运输业也获得了飞速发展，越来越多的人选用航空这一交通方式出行。文章主要介绍了季节时间序列模型，并使用1998年1月至2013年5月的月度数据建立SARIMA模型，并对2013年的民航客运量进行预测分析。通过使用SARIMA模型对我国民航客运量进行预测，以期对民航企业制定合理的运营决策提供一些参考。     

An empirical investigation of the welfare effects of banning wholesale price discrimination

Economic theory does not provide sharp predictions on the welfare effects of banning wholesale price discrimination: if downstream cost differences exist, then discrimination shifts production inefficiently, toward high‐cost retailers, so a ban increases welfare; if differences in price elasticity of demand across retailers exist, discrimination may increase welfare if quantity sold increases, so a ban reduces welfare. Using retail prices and quantities of coffee brands sold by German retailers, I estimate a model of demand and supply and separate cost and demand differences. Simulating a ban on wholesale price discrimination has positive welfare effects in this market, and less if downstream cost differences shrink, or with less competition.