Are We Better Off if Our Politicians Have More Information?

The model of public policy studied in this paper has heterogeneous citizens/voters and two public goods: one (roads) chosen directly by an elected policy‐maker, and the other (pollution) stochastically dependent on the amount of roads. Both a one‐country and a two‐country version of the model are analyzed; the latter displays externalities across the countries which create incentives for free riding and strategic delegation. The welfare effects of providing the policy‐maker with information about the relationship between roads and pollution are investigated, and it is shown that more information hurts some—sometimes even all—citizens. In particular, the opportunity not to create an institution for information gathering can serve as a commitment device for a country, although with the unfortunate effect of making the overall outcome even worse. Implications for the welfare effects of “informational lobbying” are also discussed.     

公共服务民营化的目标原则与政策供给

我国公共服务民营化目前还处在起步和探索阶段,推进其健康发展就要制定明确的目标、原则与相应的政策支持来进行战略布局,使公共服务民营化在政府规制的模式下,以准市场制度环境蓬勃发展,使公共服务民营化的推进具有制度安排的路径。     

Public and Private Education in an Integrated Europe: Studying to Migrate and Teaching to Stay?

This paper investigates public and private choices between internationally applicable and country‐specific education when graduates are mobile. Human capital depends on innate skills and study effort with either type of education. It is shown that national governments provide too few students with internationally applicable education, and too many with country‐specific education. This effect is mitigated, but not entirely eliminated, by the introduction of a graduate tax, according to which graduates are required to pay part of their taxes to the country where they received their education, regardless of residence. However, private educational choices are socially optimal with suitably differentiated tuition fees.     

Delaying integration of immigrant labor for the purpose of taxation

Delayed integration (DI) is a rule for taxing migrants. It requires that immigrants be taxed in the host country only after some period of transition. Conversely, emigrants are released from the obligation to pay taxes only after a certain period. DI is an alternative to the Employment Principle and the Home-Country Principle. The former governs the international taxation of labor. The latter is a close substitute for the Nationality Principle, on which US tax law is based. The paper studies DI in a setting which allows one to trade off the efficiency costs of distortionary taxation and of wasteful government.     

中国农村社区公共物品投资的决定因素分析

本文使用具有全国代表性的抽样调查数据,对农村社区公共物品投资的决定因素进行了初步的分析。本文通过理论分析提出了两个理论假说,进而提出在我国公共投资中要注意的问题:既要考虑各地对公共投资有不同的需求,还要考虑区域协调发展。研究结果表明,除了一些政策因素以外,当地经济发展水平是影响农村公共投资的重要因素,一般来说,在工商业较发达的村公共投资活动也相对较多。对于外出务工人员较多的村,由于本地公共投资对外出务工人员的收入等作用较小,因此这部分村民就不那么愿意对村里进行公共投资。从政策实施角度看,本研究发现,上级政府的公共投资更多地投向贫困地区、偏远山区、农业生产条件差的地区或少数民族地区。这种投资战略有助于统筹区域发展,降低区域差异。     

我国建造合同准则与国际准则的比较分析

会计准则的实质是一种规范，起着保证会计信息在国际间可比的重要作用。市场经济的发展要求我国加快会计准则国际化的进，以尽快与世界经济体系接轨。本对我国的《企业会计准则－建造合同》与国际上通行的《国际会计准则第11号－建造合同》在建造合同的定义、类型、分立和合并、收入、成本、收入和费用和确认、会计估计的变更、披露等八个方面进行了对比分析，认为我国建造合同在会计准则虽然大部分已经与国际接轨，但还存在一定的差异。     

信息不对称条件下经济组织监管方式的分析:对我国公立医院改革模式的讨论

随着我国由计划经济体制向社会主义市场经济体制的过渡,仍然会有一定数量的国有医院要由国家直接控制经营。并需要相应的治理结构来规范其运行。本文的结果表明,在经济学理论上,公立医院的经营目的决定了产权改革既不是提高其经营绩效的充分条件,也不是必要条件。我们的理论分析否定了“产权优先”的改革观点,而为进一步完善公立医院治理结构的改革步骤提供了理论支持,并给出一定改革措施建议。另外,本文在理论上首次提出了非对称信息企业内部的“信息悖论”问题。这个广泛的结论不仅对于医院的改革是成立的,对于其他具有相同信息特征的企业都有理论意义。     

农民的收入差距与人力资本投资研究

收入差距会影响到人力资本投资,同时人力资本投资也会影响到收入差距的变化.在长期内,考虑到最低消费约束与投资成本,我国农民的人力资本投资存在着两个稳定均衡和一个非稳定均衡,这使得农民的人力资本差距和收入差距逐渐增大.由于收入差距对人力资本投资的影响,公共财政支出的增加不一定能消除贫困,使所有农民的人力资本投资都超过"最小临界门槛"才是最终解决贫困和收入分配问题的根本途径.     

从日本环境问题对策的变迁看我国的环境政策

环境问题可以区分为“公害型”环境问题与“扩展型”环境问题,文章在分析了日本在解决这些环境问题方面积累的经验和教训的同时,提出解决我国的环境问题,要完善我国的环境政策体系,加强环境执法检查和行政执法,建立绿色核算体系和制度,彻底确立“环境保护优先”的方针,大幅度地增加环境支出,提高公众的环保意识的对策建议。     

中国企业海外并购的法律障碍及其对策研究

海外并购逐渐成为中国对外直接投资的主要形式。中国企业进行海外并购面临的法律障碍主要来自政府的特许审核方面、海外投资保险、反垄断审查和竞争政策、反收购风险、本国政府审批制度方面以及法律制度和法律文化的差异、经营阶段的法律风险等方面。为促进中国企业海外并购，从宏观方面应制定和完善相关法律法规，从企业层面应重视与海外并购相关的法律问题。