省级以下土地垂直管理及实施难度研究

阐述土地管理机构垂直管理是满足现阶段市场经济要求的有效管理体制，符合当前行政管理体制改革中垂直管理渐强的趋势。实行机构垂直领导体制是统一当前国土资源管理的基本要求，是当前市场经济阶段处理中央与地方关系，加强中央宏观调控能力和防范经济风险的必然选择。新形势下的垂直管理在实施之初转变领导意识，正确处理国土资源管理部门与地方政府的关系，重视自身的权力监督与约束制度建设。     

Locally Greater Vulnerability to Background Risk

Willingness to take on risk is influenced by the presence of fair and unfair background risks for decision makers who are risk vulnerable as defined by Gollier and Pratt [1996], for these decision makers are more risk averse when they possess such an uninsurable background risk. We present an alternative derivation of the index of local vulnerability based on Diamond and Stiglitz [1974] compensated increases in risk, such that risk aversion increases with the introduction of any small fair background risk if and only if the index of local vulnerability is positive. We establish that the increase in risk aversion is greater for those who are more vulnerable as measured by the index of local vulnerability.     

A Semiparametric Method for Valuing Residential Locations: Application to Automated Valuation

This paper is motivated by automated valuation systems, which would benefit from an ability to estimate spatial variation in location value. It develops theory for the local regression model (LRM), a semiparametric approach to estimating a location value surface. There are two parts to the LRM: (1) an ordinary least square (OLS) model to hold constant for interior square footage, land area, bathrooms, and other structural characteristics; and (2) a non-parametric smoother (local polynomial regression, LPR) which calculates location value as a function of latitude and longitude. Several methods are used to consistently estimate both parts of the model. The LRM was fit to geocoded hedonic sales data for six towns in the suburbs of Boston, MA. The estimates yield substantial, significant and plausible spatial patterns in location values. Using the LRM as an exploratory tool, local peaks and valleys in location value identified by the model are close to points identified by the tax assessor, and they are shown to add to the explanatory power of an OLS model. Out-of-sample MSE shows that the LRM with a first-degree polynomial (local linear smoothing) is somewhat better than polynomials of degree zero or degree two. Future applications might use degree zero (the well-known NW estimator) because this is available in popular commercial software. The optimized LRM reduces MSE from the OLS model by between 5 percent and 11 percent while adding information on statistically significant variations in location value.     

中国财政分权问题研究:一个文献综述

伴随着中国改革开放后经济的持续快速增长,越来越多的国内外学者围绕中国的财政分权问题展开研究。财政分权问题涉及到诸多因素,对其研究必须采用多层次的视角。既有的研究成果多囿于财政分权的某个局部层面,尚未见一个能够解释、分析中国财政分权问题的完整理论框架出现。     

Incentives and Information Exchange in International Taxation

The exchange of taxpayer-specific information between national tax authorities has recently emerged as a key and controversial topic in international tax policy discussions, most notably with the OECD's harmful tax practices project and the EU's savings tax initiative. This paper analyzes the effects of information exchange and withholding taxes, recognizing that countries which agree to exchange information do not forfeit the ability to levy withholding taxes, and also focusing in particular on the effects of innovative revenue-sharing arrangements. Amongst the findings are that: (i) the transfer of withholding tax receipts to the residence country, as planned in the European Union, has no effect on equilibrium tax rates, but acts purely as a lump-sum transfer; (ii) in contrast, allocating some of the revenue from information exchange to the source country—counter to usual practice (though no less so than the EU agreement)—would have adverse strategic effects on total revenue; (iii) nevertheless, any withholding tax regime is Pareto dominated by information exchange combined with appropriate revenue sharing; and, in particular, (iv) sharing of the additional revenues raised from information provided, while efficiency-reducing, could be in the interests of large countries as a means of persuading small countries to provide that information voluntarily. JEL Code: H77, H87, F42     

Testing for Vertical Fiscal Externalities

The purpose of this paper is to design a test of whether the vertical external effects associated with tax base sharing among local and regional governments have become internalized via the intergovernmental transfer system. Such tests are important in the sense that the income tax rates chosen by different levels of government will generally be correlated, even if the resource allocation is optimal from society's point of view. By using panel data for the Swedish local and regional public sectors, the results imply that an increase in the regional income tax rate induces the municipalities in the region to decrease their income tax rates. In addition, we are able to reject the null hypothesis that the vertical external effects have become internalized.     

Setting consolidated reporting standards for local government

Under a corporatization trend, traditional financial reporting is generally considered unable to offer a complete view of the economic and financial activities of a group of public entities. Consequently, several reforms and standards have been introduced related to consolidated financial reports. Through interviews with key actors, the authors analysed the normativity process for issuing consolidated reporting standards for local governments in three European countries: Italy, Spain, and Sweden.     

Complementary currencies: what role should they be playing in local and regional government?

The current climate of fiscal austerity has seen a resurgence in ‘complementary currencies’ as local and regional governments look for ways to use under-utilized assets, maintain employment and avoid local economic decline. The authors explore how local and regional governments can facilitate complementary currencies to reduce the impact of external economic shocks and enable their economies to continue to function in the face of austerity. They recommend that localities consider participating in existing complementary currency ‘circles’.     

谈地方高校图书馆馆员素质——以贺州学院图书馆为例

随着社会的不断进步,改革的步伐不断加快,信息时代的飞速发展,对地方高校图书馆馆员的综合素质要求越来越高。地方高校图书馆事业的发展与图书馆员的素质与能力密切相关,馆员素质的提高已刻不容缓。通过对地方高校图书馆馆员应具备的几个素质的阐述,并介绍了贺州学院图书馆提升馆员素质的方法。这样有利于地方高校图书馆工作有条不紊地开展,更好地为学校的教学和科研服务。     

地方人大重大事项决定权工作机制探索

党的十八大对坚持和完善人民代表大会制度提出了新的更高要求,十八届三中全会作出的《中共中央关于全面深化改革若干重大问题的决定》,特别明确了人大重大事项决定权。鉴于目前地方人大及其常委会的决定权基本虚置的状况,本文探讨了地方人大重大事项决定权的涵义及工作机制,以期健全人大讨论、决定重大事项制度,推进人民代表大会制度理论和实践创新。