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.
