江西省教育支出效率的影响因素分析——基于11个设区市的面板数据

运用江西省11个市区2000—2012年间教育投入和产出数据,在测算出江西省教育支出全要素生产率、技术效率和技术进步基础上,分析教育支出效率的影响因素。研究发现:人均GDP对教育支出全要素生产率有显著负的影响,政府规模对教育支出全要素生产率有显著正的影响;人均GDP对教育支出技术效率有显著正的影响;人均GDP对教育支出技术进步有显著负的影响,政府规模对教育支出技术进步有显著正的影响。     

财政支出结构对城乡收入差距的影响——基于结构性收入差距视角的实证研究

文章将城乡收入差距分解为四项结构性收入差距,即工资性收入差距、经营性收入差距、财产性收入差距和转移性收入差距。各项结构性收入差距对城乡总收入差距有不同贡献和作用。研究表明：不同财政支出项目对城乡总收入差距的影响是通过作用于不同结构性收入差距实现的。财政科教文卫支出主要通过拉大城乡经营性收入差距从而对城乡总收入差距产生扩大作用;财政支持农业支出主要作用于城乡转移性收入差距从而缩小城乡总收入差距;财政社会保障支出对城乡结构性收入差距均表现为扩大效应,但统计上不显著;财政公共安全支出一定程度上缩小了城乡工资性收入差距,然而这种影响是不可持续的。     

刍议建立事权与支出责任相适应的财政体制

财权、财力、事权和支出责任的匹配关系是处理中央和地方政府间财政关系的关键。它们之间的匹配必须遵循一个规律---“一级政府干多少事,必须有多少钱,负相应的责任”。文章从分析我国现行分税制下事权、财权、财力、支出责任四者匹配中存在的问题入手,科学明晰地界定各级政府事权范围和支出责任、健全地方收入体系是建立事权与支出责任相适应制度的重要内容。     

深化部门预算改革初探——河南省宝丰县部门预算改革的实践与思考

部门预算是建立我国财政公共体制、强化财政支出管理、优化财政分配结构、规范财政支出行为的基础。河南省宝丰县自2005年开始实施部门预算改革以来,经过不断完善与深化,成效显著,但目前部门预算的完整性、科学性等方面依旧存在不足。本文基于宝丰县当前部门预算改革实践中存在的问题,有针对性地提出了相应对策。     

Balancing budget through tax increases or expenditure cuts: is it neutral?

Fiscal adjustment currently ranks at the top in the economic policy agenda of many OECD countries, and not only those European countries aiming to meet the Maastricht convergence criteria. Recently, Alesina and Perotti argued that successful cases of fiscal adjustment resulted from cutting expenditures, while those focusing on tax increases were unsuccessful. The paper, using a bivariate VECM representation for the joint government revenue–government expenditure dynamics for five of the main OECD countries, provides two contributions to this issue. First, it proposes and performs a neutrality test of the alternative adjustment strategies (through revenue or expenditures), second it characterizes the departure from neutrality in the three countries where the neutrality hypothesis is rejected. The conclusion, prevailing for these three countries, is that adjustment through taxes not only is inefficient, but even results in a perverse effect with induced extra expenditures which more than offset the increase in government revenue.     

转型时期公共财权资本化风险:一个理论分析框架

基于复杂和失范的转型时期制度环境,本文运用公共财权资本化风险这个学术新概念,重点剖析了广义公共财权资本化风险的核心内涵、生成条件、外部影响、诱发因素以及路径控制机制,初步构建了转型时期公共财权资本化风险问题的理论分析框架。本文的分析表明,财政收支失范是表象,公共财权滥用才是根本。作为一种特殊的权力存在形态,公共财权资本化风险的孕育、生成及其扩张具有明显的负外部效应,主要包括政府公信力的消减效应、经济资源的耗散效应、利益群体的分化效应以及价值观念的溃散效应。在一定程度上讲,公共财权资本化风险意味着公共权力蜕变成了资本权力,权力主体也主动或被动地被额外租金所"俘获"。基于转轨时期公共财权资本化风险本身的隐蔽性、复杂性和危害性,防范公共财权资本化风险客观上需要采取渐近与倒逼双重改革机制,构建制度内外用力、"软""硬"兼施的系统控制机制。     

A rejoinder

Abstract

This paper reflects on the influence of Vilfredo Pareto's letters on Ricardian equivalence and fiscal theory to Benvenuto Griziotti and Guido Sensini. The letters are important for emphasizing the need for fiscal studies to consider equilibrium, particularly social equilibrium, at a time when Italian fiscal sociology was in its formative stage. Griziotti came to accept fiscal sociology, albeit in an eclectic form that focused directly on political and legislative matters rather than social equilibrium. In contrast, Sensini progressively developed a framework for fiscal theory that focused primarily on the fundamental relationship between fiscal phenomena and social equilibrium.     

新企业所得税法下的纳税筹划思考

2008年1月1日起开始施行的《企业所得税法》在纳税人的确认、税前扣除、税收优惠项目等多方面进行了调整。企业可以结合战略发展目标和自身经营管理特点,通过选择投资地点、改变企业组织形式、利用税收优惠、采用合适的存货计价方法等进行纳税筹划。     

基于税收政策视角的高校融资模式研究

随着高等教育体制改革深入和高校扩招，资金短缺成为制约高校和谐健康发展的重要因素，如何解决高校发展过程中的资金瓶颈显得重要而且迫切。本文在分析高校经费来源现状的基础上，基于现行高校税收政策理论，正确分析当前高校资金来源和税收制度缺陷，认为改革现行税收政策，将有助于扩展高校融资渠道，缓解高校融资困境。     

Fiscal stimulus and labor market dynamics in Japan

The paper studies the effects of fiscal expansion on the Japanese labor market. First, using a structural VAR model, we find that the unemployment rate falls and employment rises following an increase in government spending. We also find that fiscal expansion affects flows in and out of unemployment. While an increase in government spending increases the job-finding rate, it reduces the separation rate. We then incorporate search and matching frictions into a standard dynamic general equilibrium model, and study whether the model can explain what we observed in data. While the model fails to predict the exact size of the impact of government spending shocks on the Japanese labor market variables, it can consistently capture the empirical pattern of responses of labor market variables to shocks.