论“公正”重于“关护”———对中国就业弱势群体税收支持政策的哲学反思

随着我国就业弱势群体的出现,财政部和国家税务总局陆续出台了一系列促进就业的税收政策,但由于这些税收政策在“公正”与“关护”两个基本原则运用上存在侧重点的偏差,导致这些政策的作用效果并不明显。“公正”与“关护”同属人类伦理学理论资源中的两个基本道德诉求。在就业弱势群体税收支持政策制定中,两者缺一不可、互相关联,但从国家宏观就业指导方针、道德原则的稳定性、持久性以及普遍性的角度看,应该坚持“公正”重于“关护”。     

股指期货等衍生品推出对券商的影响

股指期货和备兑权证是证券行业即将上市的两类重要衍生产品,二者推出将对证券市场产生重要的影响.作为证券市场关键的主动参与者之一,券商受股指期货等衍生品的影响将非常巨大.基于股指期货等衍生品对券商各传统业务、公司战略和券商竞争格局的影响,本文阐述了券商所面临的挑战和应对措施.     

在价格的迷雾后好房子会以德服人

秋日里虽然降价的大旗仍在寒风中高高飘扬,但毕竟冬天还没有来.然而有些知名大盘的不少细节设计被取消,施工也开始粗糙,与印象中的知名大盘所就有的品质大相径庭.     

转型中的社会养老保险制度:改革与发展

借鉴和吸取国外社会养老保险制度改革的经验与教训,充分考虑中国国情,结合中国的实际情况,探讨在经济转型和人口老龄化背景下,针对中国现行养老保险制度中突出的矛盾和问题,改革和完善我国社会养老保险制度。     

企业内劳动产出效率的一个新模型

本文以新制度经济学家提出的交易费用概念为出发点,构建了一个新的劳动者产出效率模型.新模型将劳动者分为生产者和管理者两种类型,生产者直接参与生产,而管理者通过影响生产者的努力系数间接参与生产过程.本文初步研究了生产者、管理者产出效率函数的一些性质,并探讨了企业均衡条件下这两种产出效率随着管理人员工资、生产者工资变化的规律.     

Wage inequality and the labor market impact of economic transformation: Croatia, 1970–2008

In this paper, we examine wage inequality and wage differentials in Croatia from 1970 to 2008 using two long aggregate time series on the distribution of income. We focus especially on changing income inequality related to educational and vocational attainment, changing income inequality within those groups, and how these two components of inequality were affected by the economic transformation from socialism to capitalism. We find that income inequality between groups rose moderately post-transformation, while overall inequality increased more sharply. This finding is consistent with a growing importance of individual rather than group productivity in labor market compensation, a change broadly consistent with the economic transformation of the Croatian labor market.     

Tradeoffs between sensory attributes and organic labels: the case of orange juice

Researchers have investigated the role of sensory attributes and organic labels on consumers’ preferences and perceptions of food, but few has examined whether sensory attributes are relevant for consumers who prefer organic food and the extent to which sensory attributes influence consumer's marginal willingness to pay for organic food. The objective of this study is to determine how sensory attributes and organic label work together to influence consumer's stated preference and marginal willingness to pay for orange juice. To achieve this, we conducted a blind sensory evaluation of two orange juices followed by a discrete choice experiment to determine the extent to which consumer's stated preference for orange juice labelled as organic is affected by sensory experience preceding the choice experiment. Random parameter logit models and latent class conditional logit models are used to explain stated preference. Results indicate that the effect of sensory attributes on consumer's marginal willingness to pay differed by organic juice and conventional juice.     

简论俄罗斯的税制改革

俄罗斯几乎用了整10年的时间,付出了沉重的代价,打破了原苏联的计划经济体制,建立起了市场经济,但俄罗斯的市场经济还不是完善的、文明的市场经济,其间充满了投机、豪夺、犯罪和灰色经济,根本说不上公平、公正,经济因此濒于崩溃。普京执政后,立即开始制定市场规则,建立必要的法律制度,着手实现向文明市场经济的转变,维护经济秩序,调整市场环境,为市场自由化和公平竞争提供必要的保障。     

Estimating SUR system with random coefficients: the unbalanced panel data case

A system of regression equations for analyzing panel data with random heterogeneity in intercepts and coefficients, and unbalanced panel data is considered. A maximum likelihood (ML) procedure for joint estimation of all parameters is described. Since its implementation for numerical computation is complicated, simplified procedures are presented. The simplifications essentially concern the estimation of the covariance matrices of the random coefficients. The application and ‘anatomy’ of the proposed algorithm for modified ML estimation are illustrated by using panel data for output, inputs and costs for 111 manufacturing firms observed up to 22 years.     

货币政策对房地产市场影响的地区差异分析

基于货币政策对中国房地产市场的调控效果存在地区间的现实差异,文章采用2006-2013年的月度数据,在讨论价格型与数量型货币政策的基础上,利用向量自回归（VAR）模型和脉冲响应函数,对中国东、中、西部区域层面的货币政策传导效果进行比较分析。研究结果表明：数量型货币政策对东部地区房地产市场的调控效果较其他两个地区更加明显,但长期数量型货币政策会导致房价上升。价格型货币政策对三个地区的影响趋势相近,并且价格型政策对各地区房地产市场的调控效果比数量型政策更有效。所以中国应差别对待各地区的政策调控,不可“一刀切”。