政府补助、保险支付与老年临终照料成本——基于2002-2014年CLHLS死亡人口追踪数据的分析

为应对日益增大的老年人照料压力,我国各地试点通过政府补助或社会保险支付的方式满足老人的照料需求。基于2002-2014年CLHLS死亡人口追踪数据,文章用两部分模型、Heckman选择模型和结构方程模型,分析了政府补助、保险支付对老年临终照料直接成本和总成本的影响及其中介机制。研究发现,老年临终照料服务由保险支付的直接成本和总成本都比家庭支付明显更高,政府补助的直接成本比家庭支付更高,保险支付的直接成本比政府补助更高。保险支付和政府补助对照料成本影响的机制存在差异,保险支付主要通过收入效应对照料成本产生显著影响,但替代效应也发挥了中介作用,政府补助则主要通过替代效应对照料成本产生显著影响。文章的研究结论具有重要的政策含义。我国发展长期护理保险,应合理界定政府、市场、社会和家庭对老年人的照料责任,并明确长期护理保险的有限责任,尽量降低可能的收入效应和替代效应对照料成本的影响。     

《萨班斯法案》孰是孰非:基于成本与效率(收益)的分析视角

《萨班斯法案》的出台堪称注册会计师行业的一件大事，从理论上看，该法案各项条款的出台确实具有积极的意义，但仍然存在缺陷，它更多地强调监管的作用，而监管的效率往往不如制衡的效率；它更多地强调经济处罚和刑事处罚的作用，而这两种处罚却必须以民事赔偿为前提，并最终使作假行为的作假成本大大高于作假收益。     

An empirical examination of capital expenditure in the health sector

This empirical study in the nursing home industry attempts to delineate factors, and thus acquire insights, as to capital expenditures, and address a critical issue regarding governmental reimbursement policy and the economic viability of health care institutions. Combinations of financial performance, financial structure, and institutional context associated with high capital investment nursing homes differ from combinations associated with low capital investment homes. A multivariate analysis of data obtained from 185 nursing homes shows that although there was some difference between the two groups of nursing homes in basic financial and institutional characteristics, only a small subset of the variables were statistically significant discriminators. The hypothesis was then examined within each of the three major nursing home segments—for-profit, not-for-profit, and country homes. Neither financial performance, financial structure, nor institutional context alone is sufficient to explain differences in capital investment behavior. Perhaps more importantly, the extent to which these combination of factors do contribute to explaining capital investment strategies differs within each of the major segments of the industry. Also, these combinations of factors generally differ across the major industry segments as they relate to capital investment strategies.     

《就业促进法》中平等就业权司法救济条款的缺陷与完善

狭义的平等就业权是指公民不受歧视地获得劳动机会的权利.平等就业权从本质上说属于私权利,因而应该具有权利救济程序.<就业促进法>实现了平等就业权由虚置的宪法权利向具体权利的转变.但<劳动法>以及现行行政诉讼和民事诉讼制度与该原则不匹配,形成对该救济权的限制.因此应该通过扩大劳动法和行政诉讼法的适用范围,同时改革我国传统诉权理论,确立利益主义诉权原则,建立公益诉讼制度,以实现对平等就业权的司法救济.     

Small firms,bigger changes: health insurance coverage take-up rates in small firms after the ACA

Measuring the impact of the Affordable Care Act of 2010 (ACA) on employer-sponsored health insurance is essential in an era of constant changes to health policy. Using data from the Kaiser Family Foundation Employer Survey, we focus on firms with fewer than 50 employees in order to isolate the effect of the ACA on small firms. We utilize a differences‐in‐differences approach with a time fixed effect structure to provide analysis for a treatment group of small firms and a control group of large firms. After excluding firms with grandfathered plans, we find that the ACA provisions reduced health insurance coverage take-up rates in small firms by 1.96 to 2.67 percentage points (compared to large firms).     

Index Volume XIII – 1979

Abstract:

The Smoot-Hawley Tariff Act of 1930 has been typically viewed as being the Republican Party’s policy response to weak farm prices which – via political logrolling – snowballed into a full-fledged, across-the-board tariff bill, wreaking havoc at home and abroad (Irwin 2011; Shattschneider 1935; Taussig 1930). Empirical evidence, however, has failed to confirm this hypothesis (Callahan, McDonald and O’Brien 1994; Destler 1986; Pastor 1980). Rather, voting patterns in the Senate have been consistent with the “party platform” hypothesis. This paper presents an alternative account of the origins of the Smoot-Hawley Tariff Act of 1930, which is in keeping with the “party platform” hypothesis, and whose results are consistent with the “log-rolling” hypothesis. Specifically, I argue that the demand for protection on the part of U.S. farmers and manufacturers in the late 1920s, and the subsequent supply of protection by the Republican Party, were the direct result of a general-purpose technology shock – namely, electrification whose diffusion throughout the 1920s led to significant excess capacity in manufacturing and agriculture. In manufacturing, more productive firms became increasingly constrained on product markets. The resulting tractorization of U.S. agriculture and the motorization (trucks and automobiles) of transportation throughout the 1920s wreaked havoc on an already weakened agricultural sector (owing to lower post-war exports) by decreasing the demand by 48,294,887 grain- and hayequivalent acres. The proposed tariff bill sought to increase domestic firms’ market share in these industries by reducing imports.     

城市中年人非正式养老准备问题初探—对南京市白下区的调查

学术界对"中年人"群体的养老研究相对薄弱。提出了"非正式养老准备"的概念。通过对南京市白下区的抽样调查,从个人、家庭与制度等方面探讨了城市中年人非正式养老准备的状况。结果表明:非正式养老准备普遍缺乏;非正式养老准备在各群体间呈现多样化;城市中年人非正式养老准备的途径单一。     

Controlling acid deposition: A general equilibrium assessment

In this paper, we evaluate the impact of the SO₂ provisions in the 1990 Clean Air Act. A computable general equilibrium (CGE) model of the United States is used to evaluate the implications of this law for a number of economic sectors. We find that the largest negative impact falls on the coal industry. Output in the refining sector also decreases, but agricultural production increases as consumers shift spending into food and wood based products.     

经济适用房空间布局分析——以北京市为例

经济适用房的建设和布局对城市空间结构和居住者出行具有重要影响。首先采用Kernel密度估计方法计算了北京不同时期经济适用房在不同空间上的建设规模密度,分析其空间布局特征;其次,从经济适用房与地价、交通和主要就业地的相互关系分析经济适用房空间布局的演变。研究表明,北京经济适用房空间布局经历了逐步调整的过程,前期主要分布在城市北部城乡结合地带,后期考虑居民交通出行和到工作地方便等因素,在城市四周较均匀的配置和建设。总体来说,北京市经济适用住房基本分布在城市郊区,就业地与居住地相距较远的矛盾依然突出。建议今后经济适用房空间布局应更加注重主要就业地和居民交通出行的最佳匹配。     

住房保障建设应把握的几个问题

由于对市场化住房制度和住房保障制度、住房保障的性质和原则、保障对象和保障水平、救济性住房保障和救助性住房保障、住房保障管理机制的健全等这些与住房保障密切相关的基本问题缺乏全面认识和准确把握,不仅导致了理论上的颇多争议,也带来了实践中的诸多困惑。为了明辨我国住房保障建设的思路和方向,本文从理论与实践层面加以剖析并借鉴国外经验,对这些问题进行了探索和阐释。