清末银钱比价波动与地方官府赋税征解(1901-1911)

清末十余年间,在国内外种种因素交互作用下,银钱比价波动具有阶段性特征与区域性特征.受银钱比价波动阶段性的影响,地方各级官府的赋税征解经历了一个由征钱解银到征银解银发展演变的过程.地方各级官府在赋税征收中私自采取的种种抑勒浮收行径,是造成银钱比价波动具有区域性特征的不可或缺的因素.地方官府财政税收行为与货币金融市场之间构成一种复杂的恶性互动关系.这种恶性互动关系的进一步发展演变,则导致清末币制更趋紊乱,吏治更加腐败,国家财政日益困窘,商贸运营严重受阻,民生愈益艰难,从而大大加剧清政府统治的危机.     

Placing the second generation: A case study of Toronto

We examine the social mobility of the second generation in the Toronto metropolitan area by analyzing whether the adult children of immigrants live in more affluent and desirable neighbourhoods than the first generation. Using 2016 census microdata, we compare the social characteristics of census tracts where immigrants and the second and third-plus (3+) generations concentrate. The index of dissimilarity indicates the degree of residential separation among generations and for five ethno-racial second-generation groups: Chinese, South Asian, Black, Southern European, and Northern and Western European. The empirical findings show that the neighbourhoods where the first generation is over-represented are less affluent than those where the second and 3+ generations concentrate, with the largest improvements in social status occurring between the first and second generations. Although they frequently live in more distant suburban neighbourhoods than the first generation, the second generation still tends to live in inner and outer suburbs more than the exurban 3+ generation. For the second generation, the degree of residential concentration varies across ethno-racial groups with persistent segregation marking the residential locations of racial minorities. The findings highlight the variegated geographies and social mobility of the second generation in Canada's largest metropolitan area.     

The general equilibrium effects of high-occupancy vehicle lanes on congestion,sprawl, energy use,and carbon emissions

High-occupancy vehicle (HOV) lanes have been promoted to encourage carpools, reduce traffic congestion, and improve air quality. At the partial equilibrium level, commuting with three workers per automobile clearly reduces highway congestion, lowers carbon emissions, and saves energy compared with three single drivers. This paper develops a numerical urban simulation model to generate the general equilibrium effects of HOV lanes on urban spatial structure, energy use, and greenhouse gas emissions. The major findings are that while HOV lanes reduce traffic congestion and improve welfare, the fall in transportation cost leads to urban sprawl, which results in higher dwelling energy use and a larger carbon footprint. Overall, the HOV lane policy has little effect on total energy consumption and carbon emissions. This is another classic case of general equilibrium effects reversing the partial equilibrium effects of an urban policy. In contrast, a gasoline tax policy leads to less urban sprawl but is less effective at lowering energy consumption and carbon emissions. Imposing congestion tolls is a more effective tool at reducing traffic congestion, saving energy, and lowering carbon emissions.     

The segregation of generations: ancestral groups in Sydney, 2011

Most models of immigrant minority enclave formation in cities represent their situation as relatively transient elements in urban residential mosaics. As minority group members become both economically integrated and socially–culturally assimilated into the host society, so they move away from the enclaves where they initially concentrated. Such shifts are especially likely in the second and later generations of group members, who are more likely to overcome the disadvantages experienced by many of the original settlers with regard to human capital. This paper evaluates that model using data on the residential distributions of three generations of those claiming one of 19 different ancestral groups in Sydney in 2011, at four nested spatial scales, deploying a recently developed inferential method for evaluating the intensity of residential segregation. The findings are not consistent with the model: in general, members of the second and third generations in any ancestral group are as segregated as the first generation (that is, those born outside Australia) at both regional and neighbourhood scales.     

Late Prehistoric High-Altitude Hunter-Gatherer Residential Occupations in the Argentine Southern Andes

Test excavations were conducted at Risco de los Indios (RDLI), a site at 2480 masl with 29 residential features and a well-developed midden containing abundant floral, faunal, lithic, and ceramic materials. Analyses indicate the site was intensively used ca. 500 cal b.p. as a residential base for groups focused on hunting guanaco, supplemented by locally-available wild flora and fauna as well as domestic beans transported from the lowlands. Ceramic and obsidian artifacts indicate these groups were highly mobile and in contact with groups on the eastern and western margins of the Andes. These patterns compare favorably to those seen in the region’s other high altitude villages. It appears that the development of these patterns began with population increase and economic intensification in the lowlands ca. 2000 cal b.p. and that the move to slightly lower elevation settings like RDLI may have been conditioned by the onset of the Little Ice Age.     

对我国个人所得税现状的分析与思考

随着经济的发展,我国个人所得税收入连年高速增长,在调节个人收入分配,增加财政收入方面起到了一定作用.但是个人所得税起征点低,缺乏有效的监督措施,纳税人的纳税意识淡薄,扣缴义务人不能依法履行其代扣代缴的义务,税收征管手段落后,征管效率低下等问题也严重制约着经济的发展及税赋公平.因此,应对个人所得税进行适当的调整,使之更好地发挥聚集财政资金和调节收入分配的双重作用.     

城市人居环境与满意度评价研究

从安全、舒适、和谐、方便等原则出发,选择建筑质量等5个准则,房型设计等56个因素作为调查与评价因子,建立城市人居环境满意度评估的基本框架,运用社会调查统计法对城区代表居住地域进行综合评价,指出南京市区人居环境总体处于发展阶段,并提出各居住地域人居环境优化措施和方案。     

从个体商业缴税的演变看转型期的政策机制

在个体户诞生之初,地方政府为了更好地征税,针对个体商业创造了代扣代缴营业税的政策,并获得中央政府的认可与推行。但在实行了十年之后,却不得不停止这种政策。通过对个体商业代扣代缴营业税的演变过程的分析表明,在转型期的中国存在着一种重要的政策机制:地方政府与私人的互动。     

城市内部居住迁移对居民自评健康的影响研究——以北京市为例

居住迁移对居民健康有重要影响.然而,一方面,目前对居住迁移的健康效应的研究仍然以国外研究为主,且偏重负面影响;另一方面,目前国内对居住迁移健康效应的研究大多基于截面数据,研究结论不够稳健.为此,本文基于北京市的一项追踪调查,分析居住迁移前后不同居民自评健康状况的变化,并利用定序逻辑斯特回归模型分析居住环境变化对居民自评...