以“文化多样性”国际机制支撑“人类命运共同体”理念

国际机制包括国际制度与国际机构,影响国际社会的利益分配,是和平时代国家竞合的平台,我国正在从以美国为主导的现行国际机制的被动参与者到主动构建国际机制。我国提出的"人类命运共同体"是重塑世界秩序,构建国际机制的新理念。构建国际机制从议程设置到政治动员联盟,需要聚合其他国家的利益需求。文化多样性成为多数国家的利益需求,并与我国的历史文化传统、政治价值观相一致。设置文化多样性议程,并由此发起国际机制,发挥国际组织的积极作用,是促进人类命运共同体理念凝聚国际共识的路径选择。     

上市公司终极控制权与大股东利益侵占行为研究——基于中国A股市场的经验数据

终极控制人的利益侵占与控制权复杂度、两权分离度成正相关,家族控制的上市公司终极控制人掏空行为要比中央控制的和地方政府控制的上市公司更为严重,地方政府控制的上市公司终极控制人掏空行为并不是很明显;被ST的上市公司比非ST的上市公司更容易发生利益侵占行为,主板市场、中小板市场和创业板市场发生的终极控制人利益侵占行为在程度上存在着差异,主板市场很可能要比中小板市场和创业板市场利益侵占程度更为严重。要遏制终极控制人利益侵占行为,就必须要不断完善内部制衡和外部制衡机制。     

我国逃税与反逃税动态博弈分析

正一、征纳双方的博弈关系博弈现象广泛存在于人类社会的各个领域,税收征管中征税人与纳税人的关系就是一种典型的博弈关系。作为国家利益的委托人,征税人为了完成税收收入任务,总是希望税收越多越好。然而,征税毕竟是国家对纳税人自身利益的强制占有,是为了满足公共需要将纳税人所创造的一部分财富转移到政府手中的一种手段。对于     

关系全球健康的新型冠状病毒肺炎医学抗疫实践——基于人类命运共同体背景

《共产党宣言》蕴含的“共同体”思想深刻地影响着人们的思想和生产关系,共同体作为一种思想和理论,其指导的实践的最终目的是彻底实现人类的自由与发展。人类命运共同体是我国基于共同体思想提出应对世界经济、国际安全、国际治理、全球健康等世界重大问题的一个解决方案。文章介绍了其发展和内涵,从人类命运共同体理论概念的不断深化到探索实现路径的规划,从“健康丝绸之路”建设、共同抗击埃博拉、南南合作的全球健康,到新型冠状病毒肺炎疫情中的表现等一系列践行人类命运共同体思想的实际行动。     

电子商务环境下国际税收利益的分配问题研究

随着电子商务在全球范围的迅速发展，国际税收理论和制度面临一系列严峻的挑战。在电子商务环境下，传统的国际税收准则和惯例难以有效实施，由此导致国际税收利益分配格局发生重大变化。有鉴于此，必须对现行的国际税收利益分配原则和分配方法作合理的调整，建立与电子商务发展相适应的国际税收利益分离机制，切实保障世界各国的税收利益。     

浅析哲学终极关怀的社会功能

人都有超越有限、追求无限的一种精神渴望,即追问终极问题的倾向,科学解答了我们身边绝大多数难题,但把终极问题留给了宗教、哲学。在这方面,哲学与宗教同源,都是出于人的终极关怀的需要,哲学与宗教异性,哲学诉诸理性,宗教诉诸信仰。但哲学的终极关怀,是人类精神的真正家园。只要有人的理性,智慧存在,哲学的追问和对人类的终极关怀就会永不停止。     

论以生态为本位的科学依据与理论框架

生态本位理论是世界文明发展进入生态时代的生态文明的价值观、发展观和实现观。把21世纪人类经济社会活动放在以生态为本位的框架内，在理论上旨在使可持续发展学说成为以生态为本位的生态经济社会协调可持续发展理论；在实践上旨在使人类超越只把自身需要与利益作为经济社会实践选择的唯一的、终极的价值尺度的狭隘眼界，追求各种实践活动的生态合理性，实现世界系统运行过程中经济社会和生态环境“双赢”的发展轨迹和最终目的。     

新生代农民工的利益诉求与政府责任问题分析

当前,新生代农民的利益诉求与权益保障也越来越受到党中央、国务院和社会各界的广泛关注。文章以新生代农民工的内涵及自身优势为逻辑起点,在总结新生代农民工基本利益诉求的基础上,对实现新生代农民工利益诉求的政府责任进行了比较深入的分析,以期为维护、保障与增进新生代农民工合法权益提供兼具现实性与可操作性的意见与建议。     

国际电子商务税收政策浅析

电子商务的发展给企业带来了巨大的经济效益，同时也给人类社会带来了新的政治、经济、法律与社会问题。近年来，一些国家和经济组织就电子商务税收领域的问题进行积极探索．并从自身利益出发研究制定了相应税收对策，以求在解决电子商务税收问题的过程中为自己赢得有利的位置，在重新划分世界税收利益的分配中争取最多的份额。     

人权的正当性追问

在人权的正当性问题上,先验式人权论证、经验式人权论证和康德关于"人是目的"的哲学判断,都不具有充分的说服力。论证人权的正当性需要另辟蹊径。由于人权是一个关系性概念,人权的正当性需要从人与人的关系、从人类社会共同体的角度来阐明。尊重和保障人权是维系社会共同体存续的需要。     

Age-Dependent Taxation and the Optimal Retirement Benefit Formula

Abstract. This paper presents a comprehensive view of lifetime taxation including both explicit taxation through the general tax system and implicit taxation via the retirement benefit formula. Differences in productivity between individuals are unobservable, which provides a rationale for the use of distortionary taxes. It is shown that the optimal structure of age-dependent taxation can be characterized by a generalized Ramsey formula. Furthermore, the paper derives the optimal retirement benefit formula in the presence of the general tax system and examines the compatibility with the financial stability of the pension system.     

The income distribution frontier and taxation of migrants

The output distribution frontier, which traces out the economy's output and income distribution options, is used to confirm and explain intuitively the Bhagwati—Hamada results on the taxation of migrants from LDCs by their native country. It is shown that freedom of migration without taxation may reduce the welfare of those who remain in the LDC, but that taxation and free migration can be superior for them to either prevention of migration or freedom of migration without taxation. An externalities argument shows why even migrants may benefit.     

A note on lindahl taxes when public goods are inputs to household production

This note explores the incidence of benefit taxation when public goods yield utility only indirectly, as inputs to household production. It provides a condition for tax progression in terms of measurable parameters. The result is contrasted with the usually considered case of public goods being ordinary consumption goods, in which the parameters that indicate whether benefit taxation would be progressive are inestimable because of the preference revelation problem.I am grateful to two referees for insisting on clarifications and for providing useful suggestions.     

Union Wage Setting and Capital Income Taxation in Dynamic General Equilibrium

This paper concerns the effects of capital income taxation in a dynamic general equilibrium framework with union wage setting, when households face taxes related to both labor and capital. One purpose is to characterize the general equilibrium solution. Another is to study the effects of increased capital income taxation – in terms of the responses in real wages, employment, capital stock, output and consumption – and relate these behavioral responses to the overall tax structure. We also derive a cost–benefit rule for the purpose of analyzing the welfare effects of a small shift from labor income taxation to capital income taxation.     

Budget Incidence Reconsidered

The paper develops a theoretical framework for analyzing budget incidence. The welfare gain of consuming a public good is determined by the benefit approach. On this basis the incidence of taxation, benefits and net benefits is investigated. Measures of progression are proposed. It is shown that the joint incidence of governmental taxation and expenditure can be related to residual progression and the income elasticity of the marginal willingness to pay for the public good. An example demonstrates that progressive taxation can be overcompensated by a distribution of benefits which favors the rich.     

Efficient taxation, wage bargaining and policy coordination

This paper is related to the literature on optimal nonlinear taxation under right-to-manage wage formation, and we assume that the fall-back profit facing firms during wage bargaining depends on the profit they can obtain if moving production abroad. The purpose is to study how policy coordination among countries can be used to increase the welfare level in comparison with an uncoordinated equilibrium. We consider coordinated policy reforms with respect to the marginal taxation of labor income, the unemployment benefit and the provision of a public good. The results show that policy coordination that leads to fewer hours of work per employee and/or a reduction of the unemployment benefit will increase welfare compared to the uncoordinated equilibrium.     

The optimal taxation of unskilled labor with job search and social assistance

In order to explore the optimal taxation of low-skilled labor, we extend the standard model of optimal nonlinear income taxation in the presence of quasi-linear preferences in leisure by allowing for involuntary unemployment, job search and an exogenous welfare benefit. In trading off low-skilled employment against work effort of higher skilled workers, the government balances distortions on the search margin with those on work effort. Higher welfare benefits typically reduce taxes paid by low-skilled workers and raise marginal tax rates throughout the skill distribution.     

Progression under the benefit approach to the theory of taxation

The implications for progression of the benefit approach to the theory of taxation are studied in this paper. It is concluded that the case for progression rests on the degree of substitutability between public and private goods.     

Tax Evasion,Corruption and Market Entry

We analyze the impact of tax policy on the market entry of firms in the presence of corruption and tax evasion. In a world with corruption, firms must bribe corrupt officials to enter the market. For a given level of bribes, higher tax rates and stricter enforcement of taxation decrease tax evasion but typically reduce market entry. However, when the level of bribes reacts to tax policy, higher taxes and stricter enforcement of taxation can have a double benefit. Up to a certain threshold, for which we develop a simple rule, stricter enforcement increases market entry and reduces tax evasion.     

Optimal Capital Income Taxation with Means‐tested Benefits

This paper studies the interaction between capital income taxation and a means‐tested age pension. Our results document that the existence of a social insurance program financed from general revenue puts an upward pressure on the optimal tax rate. We also show that there is a negative relation between taper (benefit‐reduction) and optimal capital income tax rates. The potential welfare gain from optimizing capital taxation in the presence of a universal retirement transfer system is relatively higher. However, when the transfer is substantially means tested, the gain is lower, because the means test effectively operates as a tax on retirement capital.