论著作权的合理使用制度

合理使用是现代各国著作权法普遍采用的一项法律制度。经过一个多世纪的司法实践与理论酝酿,这一制度率先为英美法系国家确认继而成为现代各国著作权立法的通例。伴随着新传播技术的出现,合理使用制度面临着更为严格的权利限制,在新修改的《著作权法》中,部分缩小了合理使用的范围,在一定程度上保护了著作权人的权利,但在顾及现代著作权立法的趋势向国际规范靠拢的同时,对此规则在适用范围和适用条件方面应作出更为严密而且具体的规定。文章通过对合理使用制度的产生、含义、法律性质等方面的分析阐述,对其中几个有待完善的问题作了有益的探讨。     

土地紧缺与开发区用地规模

经过二十多年的发展,我国开发区建设进入了一个新的转型期,土地危机已经严重影响到开发区的进一步发展。基于转型期开发区自身规划理论的缺陷,分析其问题产生的根源,提出要重视规划的本质和过程,研究合理的开发区规模以及适应变化的弹性结构等规划建议。     

供应商权力使用对渠道绩效的影响

权力使用是营销渠道研究中的重要领域,但以往研究较少涉及权力使用对渠道绩效的影响。文章在对渠道绩效含义进行明确界定的基础上,探讨了供应商权力使用对供应商角色绩效与零售商经济绩效的影响,提出了有关未来研究的建议。     

Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany*

Within the German welfare system, recipients’ heating expenditures are generally fully covered by the government. This paper empirically tests the hypothesis that households receiving welfare payments turn to overconsumption of residential space heating. We use micro‐data from two different data sources to explore whether the conditional heating expenditures of these households differ significantly from those of other households. Our empirical findings suggest that even when controlling for a range of other factors, this is indeed the case, as their heating expenditures lie about 7–8 per cent above those of other households. These results are fairly robust to sensitivity analyses. Comparing the results with those for a control group, expenditures for heating are still more than 5 per cent higher. Our results imply that there is potential scope for cost savings if this policy is changed.     

房地产税征收方案设计:收入分配效应及福利效应

以文献述评和2017年中国家庭金融调查数据为基础,设计由六档税率、三种免税方式、多项减免标准形成的126种房地产税征收方案,考察房地产税的收入分配效应和社会福利效应。结果表明：房地产税采用“面积+价值”综合免税方式的收入分配效应和福利效应较优。其中,减免面积标准须随税率提升而增加,福利效应受到免税方式、免税标准、税率及居民收入差距厌恶程度的综合影响。     

Measuring the welfare effects of tax changes using the LES: An application to a carbon tax

This paper explores the use of a parametric approach to the measurement of compensating and equivalent variations resulting from price changes. The approach is based on the application of the Linear Expenditure System (LES) to each of a range of household income groups, rather than being based on a representative consumer. The method is then used to examine the distributional effects of a carbon tax, designed to reduce carbon dioxide emissions. The price changes resulting from a carbon tax depend on the carbon intensities of each good, which depend in turn on the nature of inter-industry transactions (the input-output matrix). The use of transfer payments to compensate for adverse distributional effects of a carbon tax is investigated, using social welfare functions based on equivalent incomes.     

美国财产税税收优惠管理的特点及借鉴

美国的财产税税制历经了多次改革,已形成较为完善的税收优惠管理机制。本文介绍了美国财产税税收优惠管理的特点,分析了我国财产税税收优惠管理中存在的问题,并提出了加强我国房产税和城镇土地使用税税收优惠管理的建议。     

"工匠精神"如何促进社会福利提升?

“工匠精神”的时代价值正得到越来越多的关注和认可,但“工匠精神”到底如何促进经济发展和福利提高,学界对此尚未深入揭示。本文通过理论机制分析和超边际模型构建,揭示了“工匠精神”的分工结构演进及福利效应,从而系统刻画了“工匠精神”的结构变迁与发展价值。研究发现,“工匠精神”是启动分工结构从自给自足向局部分工和完全分工演进的重要动力,而专业化、人力资本累积是其核心传导机制;当专业化经济程度和交易效率都很小时,经济处于自给自足阶段;当二者不断改进后,经济系统逐步进入局部分工的早期阶段;只有当二者都足够大时,局部分工才会直接跳跃为完全分工,否则经济系统将需经历局部分工过渡期而迂回升级为完全分工。除了结构变迁价值外,“工匠精神”促进分工结构演进的过程还具有提升商业化程度、扩大企业利润和消费者剩余、改进经济发展内生优势和可持续性以及提升人均收入的经济福利效应。本文为“工匠精神”的经济价值给出了一个微观解释,也为中国通过培育、沉淀和应用“工匠精神”促进经济发展和社会福利提升提供了新的理论视角和实践启示。     

If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates

Effective consultation is critical for improving the audit of estimates. In an experiment where audit managers acted as consultants to other auditors, we examine conditions in which consultants either recommend estimates that differ substantially from advice‐seekers’ assessments (contrariness) or recommend narrower reasonable ranges of estimates (precision). Psychology theory argues that both of these attributes can improve estimates. We examine whether these attributes depend on consultants' status motives, that is, the desire to gain respect from or power over others. We find that active status motives lead consultants with higher specialized knowledge to provide recommendations that are less contrary, but more precise. However, consultants increase precision by tightening range bounds in a manner that is not counter to management's preference and thus unlikely to prompt the audit team to challenge the estimate. We also find that higher consultant decision authority constrains precision. Our findings suggest limits to consultation's potential effectiveness in improving estimates. For instance, our findings suggest that firms and standard setters direct consultants to focus scrutiny on the range bound that is most likely to constrain management opportunism.     

Heterogeneous Consumers and Fiscal Policy Shocks

This paper studies empirical facts regarding the effects of unexpected changes in aggregate macroeconomic fiscal policies on consumers that differ depending on individual characteristics. We use data from the Consumption Expenditure Survey to estimate individual‐level responses and multipliers for government spending. We find that unexpected fiscal shocks have substantially different effects on consumers depending on their income and age levels: the wealthiest individuals tend to behave according to predictions of standard Real Business Cycle (RBC) models, whereas the poorest ones behave according to standard IS–LM (non‐Ricardian) models, most likely due to credit constraints. Furthermore, government spending policy shocks tend to decrease consumption inequality.