财政学是国家治理的基础和重要支柱.在多级政府的国家治理中,各国通常都实行了不同形式的财政分权体制.政府间税收划分是财政分权的重要内容,也是市场经济下大国治理的重要特征和内在要求.改革开放以来,中国政府间税收划分关系持续调整,不同时期建立起了与当时政治经济社会发展相适应的税收划分结构,有力地推动了中国经济长期增长、政治长期稳定、社会持续发展(郭庆旺、吕冰洋,2014).
当今人类面临着一系列挑战,新冠肺炎疫情肆虐全球,气候变暖成为高悬人类头上的达摩克里斯之剑,贸易摩擦不断波及全球经济,核武器扩散以及恐怖主义行为危及世界安全,这些问题要求更多的国际合作和更好的全球治理.然而,以国家或者地区"辖域观"为中心的财政学理论难以诠释全球深刻的变化.
Based on the phenomenon of“Buddha-like youngsters”and“lying flat”that have emerged in recent years, this article uses data from the Chinese Family Panel Studies（CFPS）and estimates by ordered Probit, instrumental variable method and conditional mixed process（CMP）, and finds that the influence of only-child status on conscientiousness in non-cognitive abilities has two sides. Compared with non-only children, only children have higher score of conscientiousness in subjective attitude, but lower score of conscientiousness in objective behavior. The negative effects of only child status on behavioral conscientiousness were more pronounced in the rural samples, the male samples, and the samples whose fathers work within the system. The mechanism test shows that the relatively high frequency of parent involvement is one of the reasons for the positive attitude of only child; from the perspective of intra-household labor division, the only child is less involved in housework, which is an important source of their low score of conscientiousness. The research conclusions of this article provide some enlightenment for parents’ reproductive decision-making, parenting style and national population policy.
In the era of population migration, how migration behavior affects the social trust of migrants is directly related to social integration and the development of urbanization, but there is little evidence for this issue in existing studies. Based on China Labor-force Dynamic Survey data in 2016（CLDS2016）, the paper shows that migration behavior reduces the level of social trust of migrants.Mechanism analysis finds that migration enhances the risk perception and destroys the social network, resulting in a decline in risk tolerance for migrants. In addition, the negative effect of migration on social trust weakens with the extension of the time that the migrants live in the immigrant city; the trust of low-skilled workers and rural-urban migrants is damaged much more by migration, but an excellent institutional environment and public service supply in an immigrant city can help to weaken this negative impact.
This paper examines the relationship between sibling gender composition and women’s gender role attitudes and cognitive ability using China Family Panel Studies（CFPS）data. Conditional on the decision to have another child and the unavailability of sex-selection technology in China, the gender of that child is random. This paper explores the association between second-born child’s gender and the first-born child’s gender role attitudes and cognitive ability, thus mitigating the endogeneity concerns of sibling gender composition. The results suggest that having a younger brother significantly enhances first-born women’s gender conformity and traditional gender role attitudes. Having a younger brother also significantly reduces first-born women’s cognitive ability in math, but not cognitive ability in words. The findings highlight the important role of family environment in shaping girls’ development.
Based on the perspective of fertility motivation, this paper uses the unified growth theory to study the long-term impact of postponed retirement on labor supply and economic growth under the background of loose fertility policy. It is found that the direction of influence depends on the relative importance that parents attach to the quantity and quality of their children and the scale of their preference for child care. The numerical simulation show that: under the parameters of current Chinese reality, postponed retirement will increase the growth rate of labor supply and reduce the growth rate of its quality in equilibrium, and the net effect is to enhance the economic growth rate. From the dynamic point of view, when parents pay more attention to the number of children or their preference for child care increases, the impact of postponed retirement on economic growth will gradually shift from a boost to a dampening effect. When the retirement age is fixed, there is an inverted U-shaped relationship between the economic growth rate and parents? relative attention to the number of children, and a negative correlation between the economic growth rate and parents? preference for child care. The above conclusions indicate that when evaluating the policy effect of postponed retirement, we should pay full attention to the preference of individuals at micro-levels and their changing trend to plan and implement supporting policies and measures, so as to achieve the policy goal of promoting economic growth.
近十年来,许多学者发现,无论是应对20世纪30年代的大萧条,还是应对2008年全球性金融危机,大量国家倾向于采用国有化的手段而将国有企业作为宏观调控的一个有用的临时性应急工具. 国有企业在中国的经济体系中发挥着重要作用,在面对经济衰退时,中国政府是否将国有企业作为宏观调控的一个工具便成为一个值得研究的重要问题.
Enterprise upgrading is the microfoundation of building a modern economic system and achieving high-quality economic development. However, the internal mechanism of employee stockownership plan and enterprise upgrading is still in the state of “black box”. This paper discusses the impact of employee stockownership plan on enterprise upgrading usingdataof Chinese A-share listed companies. It shows that employee stockownership plan significantly promotes enterprise upgrading through reducing employee mobility, attracting talent inflow and easing financing constraints. The conclusion still holdafter a series of robustness tests. The heterogeneity test shows that the impact of employee stockownership plan on enterprise upgrading is more significant forfirm with low employee compensation, non-leverage financing and high marketization. This paper reveals the important role of employees in enterprise upgrading, which has certain guiding significance for promoting the upgrading in China.
Party committees in the firms have become the political core and important supervisory force of managerial activities. Based on the sample of A-share listed firms in China from 2005 to 2018, this paper studies the impact of duality of party committee secretary and chairman, the core institutional arrangement of party committee’s participation in corporate governance, on the stock price crash risk. The results show that duality of party committee secretary and chairman in the listed firms can significantly decrease the stock price crash risk, which mainly focuses on the samples with stronger managerial ability of chairman, stronger political promotion expectation of party committee secretary, more serious internal agency problems, weaker external supervision and lower stability of stock valuation. The final path tests show that duality of party committee secretary and chairman can decrease the stock price crash risk by improving investment efficiency, and also strengthen the protection of social and public interests.
Using the data of Chinese General Social Survey（CGSS） from 2008 to 2015 and the policy shock of college enrollment expansion in 1999, this paper studies the effect of higher education expansion on the inequality of educational opportunities between classes. This study found that the expansion of college enrollment generally reduces the inequality of relative educational opportunities between classes. The regression results are still valid in a series of robustness tests such as changing birth cohort cut-off year, measurement. Heterogeneity analysis shows that the decline of educational opportunity inequality between classes caused by enrollment expansion only occurs in provincial universities, and there is no significant impact in the universities directly under the Ministry of Education or ministries, while in regional colleges and universities enrollment expansion increases the educational opportunity inequality. Further analysis found that the extent of the impact of enrollment expansion on educational opportunity inequality is related to family economic ability, personnel and information circulation and family education background.
The advantage of women in higher education is a remarkable phenomenon in recent years that has brought a profound impact on Chinese society. This article attempts to explain this phenomenon from the perspective of family education expenditure. Using survey data from the Chinese General Social Survey（CGSS）2010, we find that families with girls are significantly higher than those without girls either total education expenditure or per capita expenditure. This result is robust in 2SLS by using the gender of the families first-born as an instrumental variable. This phenomenon may be caused by two reasons: Firstly, parents will compensate girls because the traditional concept of "Financially assist male offspring in real estate" allows parents to allocate most of their family resources to boys, so they shall compensate their daughters for educational expenditures. Secondly, for the reason that the returns of education more for women than men, thus motivating parents to increase their investment in education for their daughters. Heterogeneity analysis shows that the above effects are more likely to occur in rural areas, especially in muti-children families, families whose children have not yet attended college, and families whose budget is tight.
As it is well-known that the labor market of rural migrants and that of urban-hukou holders are segmented, this paper applies the difference-in-differences strategy to examine whether maternal labor supplies of these two groups respond heterogeneously to preschool education based on the 2012—2018 China Family Panel Studies data. Our estimation results reveal that preschool significantly increases maternal labor supply of migrants but has no significant effect on that of urban-hukou holders. Compared to urban-hukou holders, migration mothers have lower labor income and lack of skip-generation childcare. Thus, preschool will greatly free migration mothers from childcare and increase their labor supply. This suggests that to encourage maternal labor supply of migrants, government should subsidize their childcare expenditure and provide them with easier access to public preschool.
China has been using development planning to promote economic and social development for nearly 70 years, but the positive research is still not in-depth enough. Based on the understanding that the State has the production function, this paper analyzes that the five-year plan is a tool, means and method for China to develop its economy, improve its productive forces and build a balanced and harmonious society. In China, the State, as the chief coordinator, has formulated the medium-and long-term plan, taken the realization of Chinese-style modernization as its overall goal, put the development of production and meeting the material needs of the people first, and created a “world miracle” of economic growth. This paper summarizes and extracts three experiences in the compilation and implementation of the five-year plan and the six relationships to be handled well.
本文从经验层面对置盐定理进行了检验和反思,使用中国(1987-2017)和日本(1960-2015)的投入产出数据,基于三大部类模型对两国的生产成本变化、均衡利润率以及实际利润率等进行测算.研究得出两个主要结论:一是置盐定理所使用的成本准则假定具备一定现实依据;二是满足成本准则并不能保证实际利润率上升,实际利润率与均衡利润率存在显著差异和系统性背离.由此,本文对置盐定理及其所依托的均衡生产价格体系提出了批评:置盐定理仅描述了均衡状态下的利润率变动,而我们更需要从非均衡视角正确解读利润率趋向下降规律.
本文考察了政府在调节劳动力商品市场属性和社会属性中承担的重要作用,分析了劳动力再生产社会化的理论基础,区别了"补偿性"和"发展性"两类职能,从理论上阐述了经济社会发展不同阶段两种职能交替变迁的动力,构建了一个测度指标体系,考察了1993-2017年间两类职能的变动趋势.研究发现,我国劳动力再生产社会化进程可以分为三个阶段,在20世纪90年代末和21世纪前十年两段时期呈补偿性特征,2014年后逐步展现发展性职能.并且,这种改善兼顾了可持续性和共享发展属性,与发达资本主义国家的福利制度存在明显的区别,具有鲜明的中国特色.
本文利用我国颁行的《外商投资产业指导目录》度量中国外资准入政策变化,以探究政府外资准入政策变化如何影响外商直接投资.利用2002年外商投资准入政策变化,结合1998-2006年间的中国工业企业数据,估计了政府外资准入政策的变化对外商直接投资的影响.我们发现,在2002年之后外资进入受到鼓励的行业外商投资企业数目年均增长率比2002年之前高出25.29％,其中约10.42-16.45个百分点的增长率来源于政府的外商投资准入政策变化的作用.这一结果表明,我国政府对外资采取的开放政策有效地推动了我国外商直接投资的增长.
中国经济长期以来的高速增长伴随着难以消除的产能过剩,亟需转向高质量发展.本文将经济增长目标作为地方政府激励和动机的代理指标,利用中国工业企业数据库测算地级市四位数行业的产能利用率,采用工具变量法考察目标对产能利用率的影响.研究表明,目标与产能利用率存在"倒U型"关系,这种关系主要体现在受地方政府干预更多的资本密集型产业、重点产业;目标对实际产出的促进作用随着目标的提高逐渐变小,对产能的促进作用保持稳定,导致产能利用率先升后降;目标对产能利用率的影响通过降低工业用地价格和环保标准实现.
空气污染除了会直接影响人们的健康外,也会间接影响人们的健康行为.本文基于一项全国13个城市共33家医院的新生儿调查数据,将其与城市层面的空气污染数据进行匹配之后,实证考察空气污染对于怀孕时机选择的影响.实证结果发现,在空气污染较严重的期间,怀孕人数会显著减少;并且在教育程度较高的人群中,这一反应更为明显.与此同时,考察空气污染对新生儿出生结局的影响,发现在怀孕期间暴露在空气污染严重的环境,会显著提高不良出生结果的发生率,尤其是母亲受教育程度较低的人群.这些证据表明,严重的空气污染可能导致了一部分家庭通过推迟怀孕来降低对新生儿健康可能造成的不良影响.
十九届四中全会首次提出了健全宏观调控制度体系的重大战略任务,这不仅是社会主义市场经济的一大创造,而且也是对宏观调控的创新和发展.本文一方面基于历史逻辑从中国宏观调控长期实践所积累的经验与形成的特色中提炼宏观调控制度,另一方面遵循宏观调控的规律,主动设计实践中缺失的宏观调控制度并将二者有机结合起来.在此基础上,文章按照系统完备、科学规范、运行有效的要求,结合科学制度体系应具备的科学性、实践性与开放性特点,尝试构建中国特色宏观调控制度体系的基本框架,并阐释健全宏观调控制度体系的实现路径.
本文以2009-2015年中国制造业A股上市公司作为数据样本,实证考察地方官员晋升激励对辖区企业实际税负的影响.实证结果发现,官员的晋升激励显著降低了企业实际税负,该影响对处于东部地区企业的实际税负影响更为显著,对国有企业和有政治关联企业的实际税负的降低作用更为明显.此外,本文探索官员晋升对企业实际税负的作用机制,揭示了税收征管强度在二者关系中的中介作用.以此阐释了地方官员晋升所带来的税收征管变化,以期为中国未来的税制改革提供一定的启示.
