关于增强税制公平效应的探讨

我国目前以间接税为主的税制结构对于缩小收入分配差距的作用不显著,随着我国社会经济形势的发展变化,增强税制公平效应有其必要性,税收公平应该成为税制建设和优化的指导性原则。通过对影响税制公平效应主要因素的分析,指出今后税制公平改革的发展方向,并提出增强公平效应的税制改革路径,即优化税制结构增强税制公平效应、适度增强间接税的公平效应以及充分发挥直接税的公平效应。     

西方公平正义思想的演变及启示

本文的目的是对西方最主要的几种公平正义观念做一个简要而系统的梳理,以便为探讨社会主义的公平正义提供思想资源。为此目的,本文从公平正义的语义和问题、古希腊的公平正义观、近现代欧美的公平正义观、公平正义观的当代发展等方面对西方的公平正义思想做了考察。本文最后从社会主义公平正义的本质特征、社会主义公平正义的基本原则、社会主义公平正义具体内容的调整程序和方法三个方面简述了西方公平正义思想中值得借鉴的思想资源。     

初次分配领域中效率与公平关系的思考

正确把握初次分配领域中效率与公平的关系,是构建社会主义和谐社会的关键环节。在初次分配领域中,效率与公平的关系在逐步走向合理化的同时,也还存在一定的缺陷,需要进一步调控和完善。初次分配中效率与公平关系变革的形成有着特定的时代背景,当经济进入新的发展时期,新的问题、矛盾随之产生,只有科学合理的分配体制才能够保证经济持续稳定又快又好的发展。     

新型农村合作医疗的运行效率、筹资与基层政府行为

现阶段新型农村合作医疗制度试点的重点之一是如何在公平与效率之间找到新的均衡。这项制度在农村稳步推开,缓解了医疗服务中长期存在的公平效率问题。但自该项制度实施以来.调查点居民卫生可及性公平仍有待改善,筹资存在垂直不公平问题,卫生服务利用公平性有所增强,但改进余地很大。资源配置效率有所提高,但并不明显;医疗机构间缺乏竞争,成本软约束导致医疗机构低效率运行。因此新农合制度实施过程中的公平性,还有待政府进一步改善,同时以公平为前提,提高资源配置和服务效率。     

论市场化运作条件下土地一级开发的价值取晦

土地一级开发的市场化运作应兼顾公平与效率。在招标选择一级开发企业时,应将土地取得与市政设施建设两项不同性质的内容区别开来,采取不同评价标准和管理模式,进而使一级开发实现公平与效率的结合。     

Understanding the Relationship of Service Fairness,Emotions, Trust,and Tourist Behavioral Intentions at a City Destination in China

This study presents a cognitive appraisal model that identifies consumption emotions and trust as key mediators in the relationship between perceived service fairness and behavioral intentions (i.e., revisit intentions and word-of-mouth (WOM) referrals). The structural equation modeling (SEM) technique was employed to examine empirically a conceptual tourist behavior model using questionnaires answered by 541 tourists in Xiamen, a “garden city” in China. The findings confirmed the mediating role of emotions and trust, which imply that the travel behavioral intentions formation process is both an emotional experience process and a relationship building process between tourists and the destination service providers. By understanding the relationship and linkages between perceived service fairness and behavioral intentions, city managers, urban tourism managers, and service providers can formulate more effective marketing strategies to strengthen tourists’ loyalty, revisit and WOM referral intentions.     

Service Fairness,Consumption Emotions,Satisfaction, and Behavioral Intentions: The Experience of Chinese Heritage Tourists

Drawing on the cognitive appraisal theory and the justice theory from the marketing and tourism literature, this study attempts to illuminate the embedded impact of tourist experience on overall satisfaction and behavioral intentions in a cognitive-affective-behavioral framework. The findings suggest that service fairness is an antecedent of consumption emotions (positive and negative) that, in turn, influence satisfaction and behavioral intentions in the context of Chinese natural heritage tourism. Notably, the results highlight the mediating role of tourists’ consumption emotions. This article concludes with a discussion of the theoretical and practical implications to heritage tourism researchers and managers.     

The Antecedents and Consequences of Brand Prestige in Luxury Restaurants

The purpose of this study was to investigate the antecedents and consequences of brand prestige in luxury restaurants. Based on the existing theoretical background, it was proposed that four types of brand-related stimulus form brand experience in consumer memory and thus influence the formation of brand prestige. Through a review of the literature, it was also hypothesized that brand prestige can result in five managerial outcomes: patrons' well-being perception, information costs saved, perceived price fairness, satisfaction and behavioral intentions. Based on the theoretical relationships between the conceptual constructs, a model was proposed and then tested utilizing data collected from 527 luxury restaurant patrons. The results of data analysis indicate that two types of brand-related stimulus (sensory and intellectual) aid in the creation of brand prestige, and can thus help to: enhance patrons' well-being perception; reduce patrons' information searching efforts; and enhance perceived price fairness. As a result, patron satisfaction and positive behavioral intentions can be induced. The critical managerial implications of these findings are then discussed in the latter part of the article.     

事业单位养老保险制度改革:基于公平的视角

公平是每个国家、社会和个人追求的目标,而目前事业单位养老保险制度改革试点方案,未能体现公平的原则。为了实现公平,今后事业单位养老保险制度改革要做到以下几点:用法律保障养老保险制度的公平;将机关和事业单位一同纳入养老保险制度改革的范围;基础养老金的计发比例要考虑受教育年限的因素;妥善解决老人、中人之间的养老待遇水平问题;以职业年金制度体现高素质人才的价值。     

分税制后的中央转移支付有效率吗？——基于中央转移支付对地区间增长公平与效率的检验

本文以分税制改革后中国现实数据为基础分析了中央转移支付对地区间增长公平和效率的影响。研究表明,中央转移支付效果总体上与其目标似乎是相悖的,中央转移支付既没有实现地区间增长公平,也不具有效率。此外,国有企业对中央转移支付效率的“侵蚀效应”也间接降低了资本的效率;而且这种“侵蚀效应”在资本效率越高的地区愈加严重。我们的结果也验证了中央财政集权的二次分配与分权理论是冲突的。