个人所得税地区间汇算清缴方法研究

综合与分类相结合的个人所得税制改变了个人所得税按来源地缴纳和分享的模式。个人综合所得的所得税征收时实行预扣预缴和次年汇算清缴制度。当个人综合所得来源于多个地区时,需要在不同预扣预缴地区间进行汇算清缴。如何在不同收入来源地分配税收成为地区间汇算清缴制度设计的重要关键。本文首次从税收创造和税后收益分配角度,建立了两个税收分配的合作博弈模型。比较分析发现,使用解决"破产问题"的方法都是把地区的所得和总税收作为给定的参数,没有考虑地区所得和税收之间的生成关系和累进税率。我们的研究证明夏普利值作为合作博弈的解,具有公平性、效率性和单调性,是个人所得税地区间分配方式的合适选择。     

论电子银行个人结售汇业务的发展及监管

电子银行个人结售汇业务的出现满足了银行外汇业务自主化的需要,为银行外汇业务的创新和发展提供了拓展空间。本文通过深入分析当前我国电子银行个人结售汇业务对银行业及涉外经济的影响,深入剖析外汇监管方面存在的问题,并对此提出建议。     

A gramscian perspective on field dynamics. The case of the privatization of Italian steel industry

Institutional fields are not static, they undergo times of fragmentation and times of settlement. Neo-institutional research has long explained the settlement of fields as either the effect of political manoeuvring of actors, or of discursive activity influencing cultural codes, narratives and symbols. But can these processes really be considered in isolation? In this paper, we propose to adopt a comprehensive view on fields’ dynamics, one that embraces the interaction of political and discursive manoeuvring to explain how fragmented fields manage to settle. To do so, we build on the Gramscian concept of hegemonic practices as discursive and political processes that integrate cultural equivalence among actors with political alliances based on aligned interests. Hegemonic practices align actors in a new historical bloc (a new settlement). Through this lens, we interpret the case of the Italian State steel privatization (1984–1995) and propose a process model explaining what yields fields’ dynamics from fragmentation to settlement. The model highlights the action of diffused agency in field dynamics, thus overcoming the obsolete challenger/incumbent view, and the need of becoming a historical bloc for alliances to stabilize a field.     

Destruction and settlement norms as determinants of conflict: An evolutionary perspective

This paper studies conflict in a simple bargaining framework using an evolutionary game-theoretic approach. Our findings suggest that a player does not always regard the winning probability as an acceptable settlement rule. He accepts a division according to winning probability when the destruction caused to him in conflict is more than a threshold, which in turn depends on cost of conflict to the opponent and the size of the population. Further, our analysis shows that the norms with positive weight to disagreement payoff are effective against conflict, and incentivize peace. Contrary to the findings of extant studies carried out in finite population evolutionary game setting, the settlement possibility set is identical under both ESS and Nash equilibrium in our model with settlement norms.     

我国金融市场基础设施管理:现状、难点和立法路径

随着我国金融市场的纵深化发展,金融市场基础设施因其基础服务、系统性风险管理、辅助监管以及助力金融市场开放和营商环境完善等作用而日益受到重视,并成为现代金融治理和推动金融现代化的重要内容。但我国金融市场基础设施在运行和管理过程中却存在监管分散、制度空白、支持宏观审慎监管不力等情况,各方在相关概念和标准、统筹监管、恢复与处置安排等方面难以形成法律共识。为更好发挥金融市场基础设施作用,完善制度环境,我国应从金融市场基础设施的相关概念入手,明确其稳健运行所需的保障手段,完善统筹监管框架,有效衔接其他相关法律,并通过分步走的方式填补制度空白,提高立法层级。     

国际贸易争端解决机制的选择及有效性:理论与中国抉择

国际贸易争端解决机制主要有双边谈判、诸边一体化以及多边WTO化解机制,相关国内外文献较少涉及这三种机制之间的选择和优劣比较。本文用一个博弈的理论框架,从国家及贸易产品市场类型差异的角度分析了不同解决机制下单国的福利以及世界的总福利状况。结果发现,对于具有市场势力的大国来说,参与国越少的机制对其越有利,而对于没有市场势力的小国则是参与国越多的机制对其越有利,同时多国参与的机制也更有利于世界的总福利。因此,中国在选择贸易争端解决机制时,必须根据争端商品的市场竞争情况及价格影响和控制能力进行合理抉择;而从我国大多数出口商品的市场特点看,越多国家参与的机制可能更加有利。     

In or out? explaining state shares of the tobacco Master Settlement Agreement

In 1998, 46 states were involved in a Master Settlement Agreement (MSA) with the tobacco industry. The other four states settled on their own. Our goal is to answer a counter factual question: how would these four states have fared had they been included in the MSA? We use data from Viscusi (2002 Viscusi WK (2002) Smoke‐Filled Rooms Chicago University of Chicago Press  [Google Scholar]) to explain settlement shares for states participating in the 1998 tobacco MSA, and to predict settlement shares for the four nonparticipating states. We find that two nonparticipating states (Minnesota and Mississippi) may have fared substantially worse had they been included in the MSA.     

我国加入WTO后结算业务所面临的挑战和对策

随着中国加入WTO后，我国的市场将进一步扩大开放，这给我国的结算业务提供了广阔的空间，但同时也带来了许多新的挑战。本主要对国内结算和国际结算进行了分析和比较，找出两的不同点，并分析了国内结算和国际结算的差距。提出了中国加入WTO之后，我国结算业务面临的挑战和发展对策。     

如何治理逃税:一个基于风险的概率模型

税收是经济的手段和社会的手段,但更多的是出于社会均衡发展的目的;税收是利他主义的,逃税则是利己主义的;边际逃税倾向与收入高低有明显的关系,逃税的风险也与其收益成正比,逃税被查处并受到惩罚的概率是政策的函数.收入公平合理性问题与税负公平合理同样是重要的治理因缘,治理逃税就成为一个全球性的课题.     

从跨境人民币结算到人民币国际化

近十年来得益于经济持续快速发展,中国在世界经济中的地位不断提升,为人民币国际化创造了有利的条件,人民币国际化成为历史的必然。本文主要从人民币国际化的必经阶段跨境人民币结算和国际货币历史经验来分析探讨从跨境人民币到人民币国际化的实现过程,以及对策建议。