中国老年保障体系发展中的政府作用

老年保障体系是整个社会保障体系的重要组成部分,从老年保障体系的属性和政府的职能定位来说,需要充分发挥政府在老年保障体系发展中的作用。目前,老年保障体系还存在诸多问题,老年人的各类需求还难以得到满足,这与政府未能充分、合理地发挥作用息息相关。未来老年保障体系的发展,需要处理好政府与相关主体之间的关系,加强政府在老年保障体系发展中的宣传引导与统筹规划,进一步完善老年保障体系的相关法规与政策,完善政府对老年保障体系的财政投入机制,充分发挥政府的组织实施与监督管理作用。     

政府间财政转移支付、激励效应与 地方税收收入体系

如何维护地方税收体系的有效性，始终是财政分权化改革的核心。本文以我国县级财政实践为基础，系统考察了政府间财政转移支付的税收激励作用及其在维护地方税收体系有效性方面的作用。研究表明，我国省级以下财政转移支付在税收激励方面并不成功，未能在促进县级地方税收收入增加、维护县级地方税收体系有效性方面发挥积极作用，2002年所得税分享改革以来东部地区表现得尤为突出。专项转移支付具有良好的激励作用，有利于县级地方税收收入特别是营业税和增值税共享收入的增加，税收返还和财力性转移支付均不利于县级地方税收收入增加。     

Fiscal Requirements for Dynamic and Real Determinacies in Economies with Private Provision of Liquidity: A Monetarist Assessment

We study the impact of fiscal policies on the inherent links between inflation, unemployment, and asset prices in an environment where firms provide liquidity and the central bank follows a constant money growth rate rule. Firms, other than hiring workers, also supply private assets that are not only useful as a store of value but also as collateral. When firms are not taxed and public debt is scarce, the economy is non-Ricardian so that real indeterminacies can be observed. Moreover, labor market characteristics do not affect the demand for government liabilities. However, when agents face public and private asset scarcity, labor market conditions then impact asset prices and inflation. We further show that irrespective of the type of asset scarcity agents face, when firms are taxed non-ad valorem, not only the level of tax revenues but also its composition matter for real allocations. Moreover, we show that labor market conditions directly affect the dynamics of all government liabilities and inflation.     

Taking down the wall: Transition and inequality

In this article, we investigate the main determinants of income inequality in the transition countries of Central and Eastern Europe and the Commonwealth of Independent States during the period 1990–2018. To this end, we address a major methodological challenge that lies at the core of the cross‐country literature on income inequality: the potential endogeneity of income per capita, which is largely ignored by most empirical studies. We adopt a two‐pronged empirical strategy by (1) using trading partners’ weighted average real GDP as an instrumental variable and (2) estimating the model via the two‐stage least squares approach for static models and the generalized method of moments estimator for dynamic models. Our empirical findings are consistent with the Kuznets curve that illustrates a nonlinear relationship between income inequality and the level of economic development. We also find that the redistributive impact of fiscal policy is statistically insignificant and taxation and government spending appear to have the opposing effects on income inequality in transition economies over the sample period.     

Standard costs of regional public rail passenger transport: evidence from Italy

ABSTRACT

The paper estimates the standard cost in Italian regional public rail passenger transport services (LPTR), depending on service characteristics. The results highlight the crucial role of: number of seats per ride, commercial speed, service size and length of rail tracks. The model also shows the positive link between investment in rolling stock and the unit cost of the service. Finally, based on the empirical evidence, we propose regulatory adjustments to accomplish policy targets regarding the fair allocation of public LPTR funds to Regions and Local Authorities and a more efficient use of (scarce) local and national public resources.     

财政支出结构对安徽省县域经济高质量发展的影响

构建经济高质量发展评价指标，使用安徽省2011—2020年的县域相关数据，利用面板空间杜宾模型（PSDM），检验财政支出结构在各县域经济高质量发展中的作用。结果表明：教育、节能环保、文化体育和传媒、医疗卫生类财政支出能够显著推动安徽省县域经济的高质量发展；社会保障支出的增加总体上抑制了县域经济的高质量发展；不同的财政支出项目对皖北、皖中和皖南各县域经济高质量发展的影响方向和程度有一定的异质性。     

论原产地规则在反规避中的运用

原产地规则与反规避密切相关,反规避的有效开展有赖于对原产地规则的运用。考察欧美等国原产地规则在反规避中的运用,分析我国原产地规则和反规避立法的现状以及我国企业频繁遭受反规避调查的特点和原因,提出我国应将原产地规则的完善放在首位,待时机成熟后再完善现有的反规避法律。针对目前我国原产地规则存在的缺陷,认为对国产产品应制定更高的原产地标准,而对加工贸易产品应实行有区别的原产地标准。针对我国频繁遭遇反规避调查的现状,提出我国企业要吃透主要出口国特别是欧美关于反规避的相关规定,合理地回避反规避调查,避免不必要的贸易摩擦。     

The fiscal and monetary response to COVID‐19: What the Great Depression has – and hasn't – taught us

Although some regard the New Deal of the 1930s as exemplifying an aggressive fiscal and monetary response to a severe economic crisis, the US fiscal and monetary policy responses to the COVID‐19 crisis have actually been far more substantial – and, so far, much more effective in reviving aggregate spending. Although many fear that these responses, and the large‐scale increase in bank reserves especially, must eventually cause unwanted inflation, the concurrent sharp decline in money's velocity has thus far more than offset any inflationary effects of money growth, while forward bond prices reflect a general belief that inflation will remain below 2 per cent for at least another decade. Notwithstanding the growth of the Fed's balance sheet, Fed authorities can always check inflation by sufficiently raising the interest return on bank reserves. Nonetheless, recent developments have heightened the risk of ‘fiscal dominance’ of monetary policy at some point in the future.     

Economic Integration and Public Provision of Education

This paper develops a model of fiscal competition in public provision of a private good: education. In this framework, the welfare enhancing effects of public education provision are shown to be reduced by increased student mobility when, like in the EU, countries are unable to set differentiated fees to foreign students. Indeed, the threat of attraction of foreigners who free-ride on the national education system may induce suboptimal levels of public education provision when (price) discrimination is forbidden. Alternatively, countries may try to escape regulation and avoid equal treatment of foreign students. The paper provides some empirical evidence of the existence of a fiscal externality in education at the EU level.     

对建立和完善我国失地农民社会保障制度的探讨

本文分析了我国失地农民社会保障的现状,认为我国失地农民社会保障还存在覆盖面窄、保障水平低、资金来源不足、远期社会保障机制不到位等问题。在此基础上,从明确政府的主导地位和发挥财政政策作用两方面提出了支持建立失地农民社会保障体系的实现途径。