我国收入分配差距扩大的制度性因素分析

<正>一、我国收入分配的现状1.居民收入在国民收入分配中的比重不断下降。其主要体现在两个方面:居民收入占GDP的比重和居民收入与政府收入、企业收入的分配比例。1990年至2007年,居民收入占GDP的比重从56.18%下降到43.42%,而在成熟的市场经济体系下,初始分配后,劳动者报     

从统计看北京收入分配结构和格局

本文从宏观和微观两个层面对北京收入分配状况进行了分析。从宏观收入分配格局看,初次分配阶段政府、企业、．居民三者的分配比例为15：35：50,再分配阶段三者分配比例为30：25：45收入分配逐渐向居民倾斜,但再分配对居民收入的调节作用不明显,从微观收入分配模式看,工资性收入和转移性收入是居民收入的主要来源;居民收入差距呈缩小趋势但一些问题不容忽视,工资与效益“不同步”,政府再分配调节作用“不明显”,居民消费倾向低,城乡、行业收入差距大因此,应通过稳就业、转变经济发展方式,促使居民收入增长具有内生动力;缩小居民收入差距,共享经济发展成果;强化社会保障,加大政府调节力度;扩大内需,实现经济可持续发展     

改善甘肃省城镇居民收入分配现状探析

城镇居民收入总量在整个居民收入总量中所占比例较高,而且人均收入水平远远高于农村居民,因此,城镇居民收入的高低及对社会的影响力,具有较强的代表性。客观分析城镇居民收入的结构、水平,一是为政府制定社会总利润在国家、企业、个人之间的最终分配政策提供根据。二是及时分析与判断居民收入层次与收入质量,通过与同类经济区域发展相比较,以便及时发现差距,分析原因,缩小差距。三是使居民收入的增长速度与国民经济的发展速度保持协调一致。个人收入占国民收入的比重受经济发展水平和经济体制等众多因素的影响,但个人收入总量与国民收入增长…     

影响我国财产保险保费收入因素的实证研究

理论上影响我国财产保险保费收入的相关因素,主要有人均国内生产总值、固定资产投资、市场结构、保险补偿功能的实现等因素。本文采用1997—2006年相关数据进行实证分析,结果表明,人均GDP是影响财产保险保费收入的重要因素;固定资产投资对财产保险保费收入的增加所起的作用不明显;财产保险保费收入与市场结构关系不显著与保险补偿功能的实现正相关。因此,政府必须千方百计增加居民收入,增强居民的保险意识。     

开好局 谋长远

新的一年,新的开始。党的十八大胜利召开,人社事业蓝图绘就:在贯彻劳动者自主就业、市场调节就业、政府促进就业和鼓励创业的方针下,推动实现更高质量的就业;深化收入分配制度改革,努力实现居民收入增长和经济发展同步、劳动报酬增长和劳动生产率提高同步,提高居民收入在国民收     

新形势下缩小我国城乡居民收入差距对策探析

近几年较高的城乡收入差距引起了政府的高度关注。为千方百计增加居民收入,有必要探讨新形势下缩小我国城乡居民收入差距的对策。     

扩大城乡居民消费的政策建议

"十二五"的发展要使城乡居民收入普遍较快增加,努力实现居民收入增长和经济发展同步、劳动报酬增长和劳动生产率提高同步,低收入者收入明显增加,中等收入群体持续扩大,贫困人口显著减少,人民生活质量和水平不断提高。在"十二五"规划确定的十大任务中,把改善民生作为第一大任务,为此,提出扩大城乡居民消费的政策建议。     

基于居民收入及消费水平差异化研究--以安徽省为例

本文基于安徽省居民消费率不断下滑的事实,从收入分配状况入手,分析了初次分配中劳动者报酬比例不断下降、再分配中政府相应支出比例不高等现实对居民收入差距以及居民消费的影响。并从收入分配的角度提出提升安徽省居民消费水平的政策建议。     

缩小我国居民收入分配差距策略探讨

我国居民收入差距的不断扩大,已对经济发展和社会稳定产生了严重的影响。居民收入分配存在的问题主要表现在贫富差距的程度已经突破警戒线;城乡居民收入、地区间居民收入、行业间居民收入差距不断拉大,由此产生了一定的经济、政治和社会风险。为有效调节居民收入差距,化解贫富差距悬殊的矛盾,必须从市场和政府两个方面入手,深化收入分配制度改革,坚持合理的收入分配指导理念,健全劳动、资本、技术、管理等生产要素按贡献参与分配的制度,强化政府的再分配职能,推进基本公共服务均等化,使改革与经济发展成果惠及全民。     

正确看待当前我国居民的收入差距

一、对我国居民收入差距的总体描述 从收入分配的总体格局来看,我国居民收入呈锥形分布.如将居民按收入高低排序分成五个20%的居民组,与20世纪90年代前半期相比,最高收入组的份额增加了5个百分点,其他各组份额均小幅减少.由此可见,我国居民收入大体呈锥形式"金字塔"形分布.因中等和中等偏上收入的群体比重较小,总计不到人口的1/3,低收入和中等偏下收入比重相对过大,接近总人口的2/3,又有人称这种分布为陀螺形.     

浅析个人所得税纳税筹划的价值作用

随着市场经济的发展,人们收入水平普遍提高,收入的提高,应缴纳的个人所得税也将相应增加。本文结合笔者工作实践,对工资薪金和劳务报酬等劳动性所得的个人所得税纳税筹划方法作初步探讨。     

Default risk and private student loans: Implications for higher education policies

In recent years, the proportion of students facing a binding constraint on government student loans has grown. This has led to substantially increased use of private loans as a supplementary source of finance for households׳ higher education investment. A critical aspect of the private market for student loans is that loan terms must reflect students׳ risk of default. College investment will therefore differ from a world in which government student loans, whose terms are not sensitive to credit risk, are expanded to no longer bind. Moreover, beyond simply crowding out private lending, expansions of the government student loan program will feed back into default risk on private loans. The goal of this paper is to provide a quantitative assessment of the likely effects of the private market for student loans on college enrollment. We build a model of college investment that reflects uninsured idiosyncratic risk and a well-defined life-cycle that is consistent with observed borrowing and default behavior across family income and college preparedness. We find that higher government borrowing limits increase college investment but lead to more default in the private market for student loans, while tuition subsides increase college investment and reduce default rates in the private market. Consequently, higher limits on government student loans have small negative welfare effects, while tuition subsidies increase aggregate welfare.     

Vertical income tax externalities and fiscal interdependence: evidence from the US

Concurrent taxation is a feature of many federal systems. As a result, the tax policy of one level of government affects the tax base of the other. A way to check the empirical relevance of this hypothesis is to test for the existence of interdependencies in the tax setting behaviour of various layers of government. Following this approach, this paper estimates the reaction of US state personal income and general sales taxes to federal tax rates, taking into account the special features of the US tax system. We find that when the federal government increases taxes, there is a significant positive response of state taxes.     

城市商品住宅价格水平影响因素研究

商品住宅价格问题是社会关注的焦点问题.以全国35个重点城市1999年-2005年数据为基础,研究城市住宅价格水平的影响因素.研究显示,代表城市经济发展水平和居民收入水平、单位面积土地投入、城市区位和城市环境等侧面的职工平均工资、单位面积固定资产投资、人均铺装道路面积、距海岸线的距离、通过城市的国道数量、建成区绿化覆盖率这6个因素是影响城市住宅价格水平的主要因素.可以预期,当一个城市的这些因素发生相对变化和绝对变化的时候,城市的住宅价格水平必然会发生相应的变化.阳光充足、水资源丰富、交通便捷的近海地区城市的商品住宅价格变动幅度会由于经济发展、人口增加、区住条件进一步优化、投入加大等各种条件的较大变化而高于其他城市.     

Are Corporate Tax Reductions Real Benefits under Imputation Systems?

Imputation systems integrate corporate and shareholder personal income taxes to alleviate double taxation of dividend income. In this study, we empirically examine whether a corporate tax rate reduction under an imputation tax system benefits shareholders. Using Taiwan as a setting, our analyses indicate that decreasing the corporate tax rate is associated with an increase in dividend payout ratio and foreign investment. Moreover, the increase in dividend payout ratio is even greater for firms that have a higher increase in foreign ownership. Additionally, the market reacts positively to an announcement of a tax rate reduction; specifically, positive stock price reactions are stronger for firms that experienced a greater increase in foreign ownership in response to the tax rate reduction, for firms with greater liquidity constraints and more growth opportunities before the tax rate reduction, and for firms with a bigger decrease in effective tax rates after the tax rate reduction. Overall, we provide evidence that a tax rate reduction is associated with economic impacts and that foreign shareholders appear to be the main beneficiaries of a tax rate reduction under an imputation tax system.     

个人所得税对居民消费影响研究的文献综述

1994年至今,个人所得税已经历四次重大改革,个税改革是税制改革的重点内容。本文将从个人所得税对居民消费影响的理论研究和实证研究方面,对现有个人所得税的研究文献进行梳理总结,并进行述评,总结现有文献研究存在的不足之处,以期为进一步研究个人所得税对居民消费影响研究提供依据和方向。     

Pareto-improving income redistribution: expanding consumer access to the vaccines market

Economic theory has proved that income redistribution in imperfectly competitive markets can increase social welfare and lead to Pareto-improving situations. This paper shows that, under certain assumptions, self-financing tax subsidy schemes can have Pareto-improving effects also in a competitive framework. This result is achieved by exploiting external economies of scale, resulting in a decrease in price along with an increase in output. The case of the vaccines industry and World Health Organization initiatives are examined to illustrate the theoretical analysis.     

Income class, modal choice, and urban spatial structure

This paper analyzes the impacts of urban transportation system changes and income changes on the welfare of people and on the urban spatial structure, in a setting where the income level differs between two groups, and two transportation modes compete with each other in a city. It is demonstrated that an improvement in some transport facility will not necessarily increase the welfare level of every household, and, at times decreases the welfare of some households. It also is argued that under particular situations, an improvement in a particular transport mode may produce a contraction in the city size rather than an expansion. Similarly, an increase in income of one group might have an adverse effect on the welfare of another income group as a result of competition in the land market.     

Within-group heterogeneity and civil war

This study offers a bargaining model of conflict in which the government offers a transfer to an opposition group to preclude civil war. Members of the opposition are heterogeneous in income and ideology, and heterogeneity generates disagreement about whether to accept the government’s offer. We assume that the probability that the government’s offer will preclude conflict increases continuously with the number of opposition group members who agree to accept it. When within-group heterogeneity is large, the number of members who are receptive to the government’s offer is less responsive to an increase in the transfer level. In this situation, the government must substantially increase its transfer to attract the support of the opposition. Subsequently, as peace becomes more costly for the government, negotiations are likely to break down.     

Does military expenditure crowd out health-care spending? Cross-country empirics

The trade-off between military expenditure and public health spending has remained an unsettled empirical issue. This paper investigates whether military expenditure has crowded out public health spending in 116 countries (including a subsample of 87 non-OECD countries) over the period 2000–2017. Through our system generalized methods of moments (GMM) estimations, we find that military expenditure, whether it is measured on a per-capita basis or as a proportion of total government expenditure, has a positive impact on the demand for health care. Nonetheless, we find a significant crowding-out effect of military expenditure on domestic government health spending by taking into account government fiscal capacity. The evidence we present supports the long-standing view that military expenditure has a particular ability to compete government financial resources away from publicly funded health spending. By interacting the military expenditure variable with income per capita, we find that an increase in income per capita has neutralized the crowding-out effect of military expenditure on domestic government health spending – less well-off countries stand to suffer most, and wealthy ones stand to suffer least, from the crowding-out effect. The crowding-out effect is statistically more specific to middle- and low-income countries in our samples.