论“三层次”税收公平观与中国税收公平机制重塑

传统税收公平观存在明显的局限性,主要表现为考察的视野不开阔和涵盖的内容不丰富.所以,对税收公平的理解和判断,必须延伸到经济的、社会的角度,应当建立起包含税收的负担公平、税收的经济公平和税收的社会公平三个层次的广义的税收公平观,这样才能真正把握税收公平的全部内涵.根据这一思路,对中国现行税制的公平性进行了全面考量,发现存在诸多有悖于税收公平的因素,并提出了重塑中国税收公平机制的具体构想.     

教育的公平问题

以国家投入为主的义务教育,应当是一种相对的公平教育。各中小学校的办学条件应当是大致相当的,即使有差异,也不应悬殊。换句话说,国家举办的义务教育原则上应当是同一标准的。     

Cointegration,error correction and the demand for money in Cyprus

This paper applies the recently developed technique of cointegration to estimate the demand for broad money in the case of Cyprus. Cyprus is an example of a country which does not have a sophisticated financial sector and which faced a severe political shock at a certain point in her history. The hypothesis of instability in the demand for money function cannot be rejected if the effects of this shock are not taken into account. In particular, it is argued that there was a once and for all increase in the income elasticity of this function at the time of the shcock. When this shift is accounted for by the introduction of an appropriate variable in the cointegrating regression the hypothesis of instability in the demand for money is rejected. Two dynamic error correction models are then specified with income and consumption as the scale variables respectively. Non-nested tests are carried out which reveal that consumers' expenditure is a more appropriate scale variable than GDP.     

论效率与公平的统一

效率和社会公平可以兼得,公平可以促进效率,不公阻碍效率。最大的公平就是最大的效率。维护公平,注重效率, 努力促进人的自由而全面的发展,是马克思主义关于建设社会主义新社会的本质要求。     

Tourism,trade and growth: the case of Cyprus

Although the relationship between international trade and economic growth has found a wide application area in the literature over the years, this can not be said about tourism and growth or trade and tourism. This study employs the bounds test for cointegration and Granger causality tests to investigate a long-run equilibrium relationship between tourism, trade and real income growth, and the direction of causality among themselves for Cyprus. Results reveal that tourism, trade and real income growth are cointegrated; thus, a long-run equilibrium relationship can be inferred between these three variables. On the other hand, Granger causality test results suggest that real income growth stimulates growth in international trade (both exports and imports) and international tourist arrivals to the island. Furthermore, growth in international trade (both exports and imports) also stimulates an increase in international tourist arrivals to Cyprus. And finally, real import growth stimulate growth in real exports in the case of Cyprus.     

Fairness, errors and the power of competition

In this paper, we investigate the effects of competition on bargained outcomes. We show that the neglect of either fairness concerns or decision errors will prevent a satisfactory understanding of how competition affects bargaining. We conducted experiments which demonstrate that introducing a small amount of competition to a bilateral ultimatum game – by adding just one competitor – induces large behavioral changes among responders and proposers, causing large changes in accepted offers. Models that assume that all people are self-interested and fully rational do not adequately explain these changes. We show that a model which combines heterogeneous fairness concerns with decision errors correctly predicts the comparative static effects of changes in competition. Moreover, the combined model is remarkably good at predicting the entire distribution of offers in many different competitive situations.     

效率和公平关系的再认识

十七大报告对于收入分配问题有了新的提法“初次分配和再分配都要处理好效率和公平的关系,再分配更加注重公平”,回顾中国处理公平与效率关系问题的历程,使我们了解到：在社会主义市场经济条件下,效率问题由市场机制来解决,而公平问题应当由政府来解决,不仅要注重效率的问题,而且要注重公平问题,更加注重公平是我们对效率和公平关系认识的深化和完善。     

Fairness is intuitive

In this paper we provide new evidence showing that fair behavior is intuitive to most people. We find a strong association between a short response time and fair behavior in the dictator game. This association is robust to controls that take account of the fact that response time might be affected by the decision-maker’s cognitive ability and swiftness. The experiment was conducted with a large and heterogeneous sample recruited from the general population in Denmark. We find a striking similarity in the association between response time and fair behavior across groups in the society, which suggests that the predisposition to act fairly is a general human trait.     

当今养老保险中谁受益,谁受损——中国养老保险公平之质疑

公平是养老保险的基本价值理念。当前,中国养老保险制度存在公平缺陷,主要体现在:在农村普遍缺乏养老保险,加剧了城乡居民收入差距;机关、事业单位以及不同性质企业之间存在不同水平的养老保险制度;代际之间就养老责任安排不尽合理。该文认为,应当通过合适的政策选择,最终形成一个互助共济、权利共享、代际公平的全民普惠的养老保险制度。     

Concern for Fairness and Incentives in Water Negotiations

This paper focuses on transboundary water resources and investigates the presence of incentives to cooperate in investment projects for improving water availability. Investments over transboundary water cannot be always protected by suitable contractual arrangements because countries’ actions cannot be monitored and enforced by a third party. In such a case, the traditional literature predicts that cooperation rarely emerges due to the risk of ex-post opportunistic behaviours by the parties. This prediction does not provide a satisfactory representation of many real-world situations in which riparian countries have demonstrated a remarkable ability to cooperate over their shared water resources. This paper shows that it is possible to reconcile the empirical evidence with the theoretical approach if one assumes that countries display some concern for ‘fairness’ when negotiating, which depends on their initial level of investment. Within the proposed framework, the incentives to cooperate turn out to be higher than traditional literature predicts because, by engaging in the investment project, countries do not only increase the amount of water effectively available, but also—through their concern for fairness—the share of water obtainable at the bargaining table.     

On the Fairness of Early-Retirement Provisions

Abstract. A crucial parameter for increasing the retirement age is the early-retirement discount of the public pension system. Critics of the present German system argue that the downward adjustment of the pension for early retirees is too small compared with a 'fair' system and thus encourages early retirement. We discuss several notions of 'fairness' of early-retirement provisions and propose a concept called 'distributive neutrality', which states that the ratio between total benefits and total contributions should not depend systematically on the individual's ability. By applying this concept to the German retirement benefit formula and taking empirically estimated relationships between annual income (as a proxy for ability), life expectancy and retirement age into account, we show that at the present discount rate of 3.6% per year there is redistribution from low to high earners, which, surprisingly, could be attenuated by raising the discount rate.     

Health, Wealth, and Fairness

How much health should we have and how should it be distributed? This paper studies how to define social objectives for the allocation of health and income in a setting where individuals may differ in their preferences about health and consumption, earning ability, and health disposition. It is shown, on the basis of three simple ethical principles, that a reasonable social objective is to apply the maximin criterion to “full‐health equivalent” incomes. An application to the choice of the optimal health policy illustrates how this social objective may be used.     

公平相容约束与集体行动

This paper extends the work of Zhu Xianchen and Li Yulian (2007) by introducing the fairness compatibility constraint. Our work strengthens the explanatory power of their model. Whether a collective action can be realized depends not only on the organizer and followers’ individual rationality constraints, but also on their fairness compatibility constraints. Collective actions that meet the organizer’s individual rationality constraint but do not meet his fairness compatibility constraints cannot be realized. Furthermore, free-riders play a destructive role, which should not be ignored. Translated and revised from Jingjixue Jikan 经济学 (季刊) (China Economic (Quarterly)), 2007, 6(2): 597–606     

The demand for home-produced and imported alcoholic beverages in Cyprus: the AIDS approach

The purpose of this paper is to investigate the demand and its composition between home-produced and imported for alcoholic beverages in Cyprus. The methodological approach used is the Almost Ideal Demand System (AIDS), both in static and dynamic terms. Empirically, the AIDS, both in its static and dynamic version, was estimated using time-series (1970-1992) for three sets of data which include: (1) alcoholic beverages (wine-beer-other brandies) broken down between home-produced and imported (model A); (2) alcoholic beverages only without disaggregation between home-produced and imported (model B), and (3) aggregate alcoholic beverages (wine-beer-other brandies) and food (model C). Zellner's iterative estimation procedure was used for estimating the model. The empirical findings: (1) strongly support the dynamic version of the AIDS over its static alternative; and (2) provide certain guidelines concerning economic policies relating to an increase in government revenues and changing the composition between home-produced and imported consumption of alcoholic beverages. These basic findings could be considered relevant to the policy makers in the light of Cyprus' accession to the EU.     

Social security generosity,budgetary deficits and reforms in North Cyprus

This paper estimates the fiscal burden of the historical pay-as-you-go (PAYGO) Social Insurance Pension System in North Cyprus and analyzes the appropriateness of the 2008 reforms that introduced the new Social Security Pension System. Estimates are made of the system deficit. To bring the magnitude of the unfunded cost of the pension system down to a sustainable level, major parametric reforms will need to be made to the system. These include increasing the age of retirement, increasing the rate of contributions, changing the method of indexing of pension benefits and decreasing the theoretical replacement rate of the pension benefits.     

效率与公平的辨识、抉择和启示

本文在界定效率与公平的内涵的基础上,通过对经济效率与经济效益、分配公平与公平期望的剖析,将经济效率与分配公平的关系归并为三类,并获得启示:经济效率与分配公平是辨证统一的关系;效益原理或公平理论是正确处理经济效率与分配公平关系的准绳;市场主导经济效率,政府主导分配公平;实践科学发展观必须正确处理好经济效率与分配公平的关系.     

Fairness and inequality tolerance: Evidence from the Life in Transition Survey

This paper examines the link between inequality and individual well-being using household survey data from 27 transition economies, where income inequality increased considerably since 1989. A test of inequality aversion in individual preferences that draws on the Fehr and Schmidt (1999) specification of inequality aversion is proposed, and the difficulties of implementing it in a non-experimental setting are discussed. Estimates based on this model confirm aversion to inequality among individuals both in the pooled sample and separately among the EU and non-EU countries. The Gini index, on the other hand, is unable to capture this negative effect of inequality on well-being. Notably, inequality aversion is not intrinsic. Rather, it appears to be tied to a concern with the fairness of the institutions underlying the distribution of fortunes in society. The evidence is suggestive of inequality of opportunity driving attitudes toward overall inequality.     

关于公平问题的几点思考

公平问题是近来人们关注的焦点问题之一。公平是经济关系观念化的表现,不能离开经济关系到人们的头脑中去寻找公平的标准,经济关系决定公平的标准,而不是相反。不同的经济关系就有不同的公平标准,不存在抽象的公平。讨论公平与否,必须研究社会经济关系,首先要研究所有制关系。公平是一个历史的范畴,没有一个亘古不变的公平。不能仅仅从伦理道德观念出发去判断公平与否。我们要正确理解现实中公平与效率的关系,要把它放在生产力和生产关系之间的关系中去把握,用某种公平标准能否促进生产力发展来评判。     

在经济协调发展中实现效率与公平

单纯地讲经济发展,并不是构建社会主义和谐社会的主要条件。所以党的十六届三中全会明确提出了要树立和落实科学发展观。“科学”、“和谐”本身就隐含有效率与公平的问题。投入多产出少,经济结构不合理,没有效率,称不上科学;投入少产出多,发展速度快,却造成社会两级分化丧失公平,则是不和谐。只有在公平与效率得以综合平衡的前提下,此时的经济发展才是科学的,其产生的社会效果也才是和谐的。