公共支出减损巨灾影响的理论与政策研究——兼谈促进巨灾保险事业发展的财政政策

近几十年来,随着经济的发展和人口的增加,全球自然灾害越来越频繁,也越来越严重,人为导致的突发事件造成的损害也越来越大。对此,从理论上探讨了巨灾出现的经济影响,并从实际出发分析了巨灾造成的社会损失。在此基础上,从公共财政的角度提出了减灾的财税政策,及促进巨灾保险事业发展的财税措施。     

旅游产业财政补贴、社会责任与经济绩效——来自中国A股旅游上市公司的经验证据

从国家和旅游企业自身的角度出发,构建了社会、政府和员工三方面的社会责任评价指标体系,以A股19家旅游上市公司连续6年的数据为样本,对财政补贴、旅游企业社会责任和经济效益三者之间的关系进行了实证分析.实证结果表明,国家财政补贴可有效地激励旅游企业吸纳就业人员,但对员工福利水平的影响不明显,员工的福利水平长期被忽视.此外,基于企业履行社会责任视角,旅游企业主动履行社会责任需要付出一定的经济成本.因此,国家应继续加大对旅游业的财政补贴力度以达到缓解社会就业压力的目的;旅游企业应当积极地与政府、员工、社会建立良好的社会关系网络,重视员工的福利水平.     

Economic and Political Factors that Lead to the Budget Deficit in Hong Kong from 1998 to 2003

Abstract

Despite the adverse impact of the budget deficit in Hong Kong has been alleviated since the economic recovery from 2003, the fiscal deficit may return when there is another downturn in the economy if the problem is not handled fundamentally. Based on the economic and political situation from 1998 to 2003, the factors that lead to the budget deficit in Hong Kong are analyzed in four perspectives, including (a) increase in public expenditure; (b) decrease in public revenues; (c) poor management of public money and (d) weak administration. With a better understanding on these factors, possible solutions to the fiscal problem faced by the government may be developed.     

WATER-ENERGY LINKAGES IN NEBRASKA1

ABSTRACT Nebraska is well endowed with water, particularly groundwater, but has few fossil fuel reserves. However, it is located adjacent to states which have almost no water but have enormous quantities of coal and oil shale. Recent court cases facilitate the movement of water from water-rich states such as Nebraska to water-short states, such as Colorado and Wyoming. The possibility of an energy-water partnership exists and raise numerous policy questions. Within Nebraska, energy consumption patterns are similar to those of the nation's, with consumption of electricity in the agricultural sector growing fastest. Water consumption in the state is dominated by agriculture, and future development of groundwater for irrigation is expected to be intense. Although water and energy are both factors of economic production, an equivalent amount of water consumption provides more jobs in the energy industries than in agriculture. Water and energy are also interdependent. Each is required to produce the other and conservation of one will cause conservation of the other. If both agriculture and electricity are involved, such as in irrigation, the conservation effects are synergistic. Current water policy in Nebraska is biased toward agriculture relative to the energy industries and provides little incentive for water conservation. Given recent court cases and economic conditions, the advantages and disadvantages of the sale of water for export or the use of water with Wyoming coal for energy development need to be compared systematically with those of using water only for agriculture.     

IMPROVING WATER RESOURCE ALLOCATION THROUGH DEMAND-ORIENTED WATER POLICY1

ABSTRACT. In the arid and semi-arid regions of the Western United States the water problem is generally perceived as one of “inadequate” supply. This conception of the problem engenders supply-oriented water policy, or policy focusing exclusively upon a single class of solutions–the various schemes for augmenting an area's water supply. In a more complete or balanced conceptualization, the water problem is viewed as one of “inadequate” supply and/or “excessive” demand. When the water problem is so conceived, water policy is broadened to include demand-oriented water policy, or policy aimed at reducing the quantity of water demanded in an area. The purpose of this paper is to describe and explain demand-oriented water policy. Basically it consists of changing the set of commodities produced by the economy, cutting back and/or eliminating goods requiring large quantities of water in their production and introducing and/or expanding goods which require little water. This paper also reports briefly on research undertaken to test demand-oriented policy in Arizona. Results indicate that such a policy can be extremely efficacious in solving a region's water problem.     

汨罗市循环经济发展调研及其财税对策研究（续）

4 汨罗发展循环经济面临的困难和问题 4．1 汨罗再生资源产业自身面临的困难和问题 （1）再生资源交易市场容量小,产业集群度低。泪罗市现有废品回收经营户3500多家,由于再生资源交易市场的空间限制,目前只有1000家经营户在交易市场内集中经营,除去外地收购网点,产业集群度仅为52．6％,尚有数千家经营户仍是分散经营,     

Formal and informal material aid following the 2010 Haiti earthquake as reported by camp dwellers

Following the 2010 Haiti earthquake, more than two million people moved to temporary camps, most of which arose spontaneously in the days after the earthquake. This study focuses on the material assistance people in five Port‐au‐Prince camps reported receiving, noting the differences between assistance from formal aid agencies and from ‘informal’ sources such as family. Seven weeks after the earthquake, 32% of camp dwellers reported receiving no assistance whatsoever; 55% had received formal aid, typically a tent or tarpaulins; and 40% had received informal aid, usually in the form of cash transfers from family living abroad. While people were grateful for any material aid, cash was more frequently considered timely and more effective than aid‐in‐kind. Should this study be indicative of the greater displaced population, aid agencies should consider how they might make better use of cash transfers as an aid modality.     

我国生态环境财税政策历史变迁及优化建议

本文系统回顾了新中国成立70年以来生态环境财税政策的历史变迁,以时间为主线,分析其在不同阶段的措施手段,对于制定完善生态环境财税政策,全面推进美丽中国建设具有重大意义。生态环境财税政策大致经历了萌芽发展、探索发展、开拓发展和快速发展四个阶段,从无到有,逐步演化,已形成种类齐全,内容丰富的政策体系,但同时也存在着支出力度和支出效率不足、事权与支出责任相适应的制度不明确、税收政策体系尚不完善等问题。本文提出了增加财政"211节能环保"科目支出规模、健全事权与支出责任相匹配的财政制度、完善环境保护税和税收优惠政策、建立基于绩效的资金分配机制等优化新时期生态环境财税政策的建议。     

Does ‘Manna from Heaven’ help? The role of cash transfers in disaster recovery—lessons from Fiji after Tropical Cyclone Winston

This paper contributes to the evidence on the effectiveness of shock-responsive social protection systems in helping affected households recover from the negative consequences of disasters. It evaluates the influence of the top-up cash transfers provided by the Government of Fiji to poor households in the wake of Tropical Cyclone Winston, which struck the Pacific Island country on 20 February 2016. The impact evaluation strategy incorporates a sharp regression discontinuity design to define treatment and control groups, based on the eligibility threshold of the poverty benefit scheme. The results indicate that treatment households—that is, those that received cash transfers—are significantly more likely to report quicker recovery from various shocks. Female-headed households are more likely to recover from the ramifications, whereas households with older heads are less likely to do so. The presence of a functioning market appears to be a major factor aiding the speed of recovery. Finally, the evidence points towards strong district effects on recovery.     

CAN STATE AND LOCAL GOVERNMENTS ASSUME MORE OF THE COSTS OF WATER DEVELOPMENT?1

ABSTRACT As availability of funds in the federal budget for water development has decreased recently, pressure has increased for state and local governments to pay a larger share of the costs. In this situation a difficult question immediately arises-what is the capability of state and local governments to pay a larger share? Of course, there is no easy answer. Expenditures of public funds are policy outcomes of a government's political process in which political, economic, legal and other factors are involved in complex relationships. The traditional sources of capital funds for state and local governments include bond proceeds, tax revenues, and federal financial aid (state aid is also a major source of local government funds). The issuing of bonds is hampered by a variety of legal debt limitations, but there are means for circumventing the limitations. State and local governments vary widely in amounts of taxable resources available and in the extent to which these resources have been tapped. More effective use of revenue resources could be made in some cases. New sources of capital funds for water development ought to be considered-a fee on the use of water per se, for example. Costs associated with water use currently are imposed to cover development costs, but a state might impose additional use fees earmarked for a state water development fund.