负所得税制度评析

市场竞争追求高效率的结果会导致收入分配的不平等,政府实施的有助于增进收入公平分配的各种福利计划,往往容易影响经济效率。负所得税制度尽管也会减少劳动供给,但可以在一定程度上兼顾公平与效率,尤其是能够对收入特别低的人群组提供必要的保障,而又很少影响其工作热情,是对个人所得税制度的一种延伸和改善,实施负所得税制度是政府福利计划进一步改革和完善的趋势。     

论预算管理改革与资产管理改革的结合——政府公共支出管理改革的必由之路

公共财政框架的确立要求政府理财必须基于提高公共福利的考虑。要实现公共福利的最大化,除了尽可能增加公共收入以提供公共产品,还必须保证在支出上高效的管理。预算管理和公共资产管理作为政府理财的“两驾马车”,是支出管理效率的关键所在。因此加强公共支出管理改革,就必须从预算管理改革和公共资产管理改革入手。一、政府预算管理和公共资产管理政府预算管理是指为了实现政府的行政职能和加强政权建设,保障各项社会事业的发展,依据法律赋予的权力,政府对保障行政和事业发展的收入和支出做出计划和安排。狭义的预算管理仅指政府部门对收…     

权利配置与我国城乡居民收入差距——基于省际面板数据的分析

社会上的分配结果和各类不平等都是由个体的权利配置来实现的,造成居民收入分配不公的根本性原因是一系列制度导致的权利配置不合理。收入分配公平应该包括起点公平、过程公平和结果公平,而权利公平应是其核心内容。本文从权利配置的视角来探究我国城乡居民收入差距成因,认为城乡居民在参与权、收入权和保障权三个方面的权利不平等是其中的重要原因。通过实证研究表明,促进城乡居民参与权趋于平等的政策举措有利于缩小城乡收入差距,而城乡居民之间不平等的收入权和保障权则拉大了城乡居民收入差距。这意味着,改革和完善现有收入分配制度的方向应该是促进城乡居民在参与权、收入权和保障权方面趋于平等。     

城市化进程中保障失地农民社会权的对策

随着城市化进程的加快,失地农民社会权问题凸显。现阶段,保障失地农民社会权应从以下几方面入手:一是消除在失地农民社会权保障制度建设上的认识误区;二是完善非农建设用地法律制度,建立有偿使用制度,增加失地农民财产性收入;三是完善法律援助机制,保障失地农民社会权益;四是加快法制建设步伐,健全失地农民社会权保障法制体系。     

国民福利由补缺型向适度普惠型转变的思考

中国经济和社会发展进入质量提升阶段，中国的社会保护制度也面临着战略性的转型，即由补缺型保障模式转向适度普惠型保障模式，而这种转型的思想基础和物质基础都已具备。适度普惠型保障是全民性的福利改善，现阶段应实现低保制度由生存保障上升为发展保障，社会保险由体制性保险扩展为国民保险，社会福利由特殊群体福利转变为公共福利，从而为实现社会主义价值目标、促进人的全面发展创造良好的社会环境。     

完善我国预算管理制度的思路

正1.坚持权力制衡原则,合理配置预算权。目前预算权的合理配置是我国完善预算制度的重中之重。可以考虑按照权力制衡原则,设置权责明晰、相互制衡、相互合作的预算管理机构体制。可以说,权力和责任明晰了,权力配置合理了,预算管理制度的其他问题便可迎刃而解。现代预算制度是在民主政治制度和市场经济体制中孕育、产生和发展的,具有法治性、政治性、公共性和民主性等基本特征,这使得预算权的配置涉及立法、行政和司法各大机构。因此,     

产权制度缺陷与财务控制重构

国有资产所有者缺位造成国有产权制度缺陷,进而造成国有企业“内部人控制”。“内部人控制”事实上是对企业剩余索取权的控制。加强财务控制可有效制约对企业剩余索取权的控制,从而保障国有资产的安全。加强组织规划、健全授权控制与预算控制等措施,是重构财务控制的重要途径。     

通过政策扶持促进福利企业发展

国家政策是推动福利企业发展和残疾人就业的重要因素。文章提出调整税收优惠政策、建立残疾人安置奖励制度、出台引导福利企业转型的政策、加强对福利企业的监管等方面的对策建议促进福利企业的生存和发展。     

个税递延型养老保险的福利效应

个税递延型养老保险的投保人既可以享受即期低税率的优惠,又可以获得跨期税率差异的收益,改善自身的福利水平。允许保费税前列支,相当于国家对投保人的一部分应税收入放弃了征税权,将降低即期税收收入,恶化当期政府的福利水平。由第三支柱承担一部分工资替代率比完全由第一支柱承担更有效率,有助于改善全社会的福利水平。国家实施个税递延是用即期较小的税收收入减少,换取未来较大的养老支出。在递延绩效无法折现的条件下,国家应通过立法促使政府启动个税递延型养老保险。     

残保金如何保障残疾人就业?

作为世界各国通行的残疾人就业促进办法,按比例分散安排残疾人就业及其附生的残疾人就业保障金制度在我国已经落地20多年了.然而,20年来,残保金的收入与支出状况甚少公开,其对残疾人就业的实际效果也饱受争议.残保金到底怎样才能切实保障残疾人就业? 百亿收支,期待透明 2014年6月,深圳市民爱残疾人综合服务中心原职员黄海泉向《羊城晚报》记者反映:该中心每年耗资几千万元残疾人就业保障金作为培训和活动经费(2013年为3000万元左右),而实际开支不过数百万元,而所谓的培训项目就是“教残疾人扫地”.     

Measuring the Welfare Effects of Price Changes: A Convenient Parametric Approach

This paper shows how compensating and equivalent variations, and the equivalent income, resulting from a set of price changes can be calculated. A linear expenditure system is estimated for each of a range of total expenditure groups using cross-sectional budget data. The measures of welfare change can be used to determine the effect on the welfare of individuals in different income groups. Alternative social welfare functions can be used to evaluate the resulting distribution of equivalent income. The parametric approach is particularly useful where few data are available     

Disability in Italian households: income,poverty and labour market participation

This article studies the economic effects of disabled members on Italian households, with the aim of identifying a suitable target group for welfare policies. Survey of Households Income and Wealth data for the year 2000 is used. Preliminary results show significant differences in levels of income and poverty diffusion to the detriment of households with disabled members. We propose an exogenous explanation: the replacement ratio between disability benefits and expected labour income shows that disability benefits do not compensate the potential incomes of the disabled person and of the possible carer, except in households with severe socioeconomic disadvantages. We also propose an endogenous explanation: applying a logit model we show that the labour market participation of the possible carer is reduced in households with disabled persons. In order to increase the income of the households with disabled members, policy recommendations include the provision of care services and structural policies to improve employment, income and educational opportunities for households at greatest disadvantage.     

A simulation-based welfare loss calculation for labor taxes with piecewise-linear budgets

Graduated income tax rates and transfer programs create piecewise-linear budget constraints that consist of budget segments and kink points. With any change in these tax rules, each individual may switch between a kink point and a budget segment, between two budget segments, or between two kink points. With errors in the estimated labor supply equation, the new choice is uncertain, and so the welfare effects of a tax change are uncertain. We propose a simulation-based method to compute expected welfare effects that is easy to implement and that fully accounts for uncertainties about choices around kink points. Our method also provides information about expected changes in working hours.     

FROM MARGINALISM TO INSTITUTIONALISM: DISTRIBUTIONAL CONSEQUENCES OF THE TRANSFORMATION OF THE FINNISH PENSION REGIME

This study offers a longitudinal scrutiny of the development of pension policy in Finland and evaluates the impacts that the shift from a "marginal" to an "institutional" welfare state imposed on economic well-being among the elderly. The data that are used stem from household budget surveys from 1966 to 1990. During that period, average income of the elderly doubled in real terms, legislated pensions replaced other sources of income, the traditional cycle of poverty, where the elderly had a higher risk of poverty, disappeared, and income differences between the elderly diminished.     

Indicator targeting in a political economy: Leakier can be better

In LDCs, policymakers sometimes cannot observe income among the poor. One oft-proposed approach to redistribution is indicator targeting: targeting transfers on corrrelations between income and “indicators” like geography, gender, or occupation. We build a simple model in which maximizing poverty reduction from a fixed budget requires indicator targeting. Because insurance motives drive political support for redistribution, the budget depends on the degree of targeting. When middle income agents receive targeted transfers sufficiently rarely, introducing targeting reduces poor agents’ welfare. The converse holds when middle income agents receive targeted transfers sufficiently rarely, i.e. if the redis-tributive bucket is sufficiently leaky.     

Estimating labour supply responses and welfare participation: Using a natural experiment to validate a structural labour supply model

We estimate an economic model of labour supply and welfare participation using data on single men from Quebec drawn from the 1986 Canadian Census. Detailed budget sets for each work‐welfare combination—accounting for income taxes, tax credits and welfare benefit rules—are derived using a micro‐simulation model. We show that predicted reactions to a welfare reform that took place in 1989 replicate actual changes in labour supply and welfare participation. We also illustrate the advantage of having estimated a structural model by showing how labour supply and welfare participation change when income taxes and benefit levels change.     

Welfare gain from quality and price development in the Japan’s LCD TV market

We estimate the welfare gain from innovations in the LCD TVs that prevailed during the period 2005–2007 in Japan, via consumer surplus that we measure with the aid of discrete choice methods, using market data obtained from an internet price comparison service (Kakaku.com). Further, by the measured implicit values of attributes, we evaluate in monetary terms, the qualitative transition embedded in the attributes through the iso-consumer surplus planes. We thereby disaggregate the welfare gain into the qualitative and the budgetary components, which we call the quality gain, and the budget gain, respectively. The estimates show, along with the evolved process of innovation, that the quality gain was in the order of 381 KJPY, while the budget gain was 94 KJPY negative, which gives about 287 KJPY of overall welfare gain per consumer, during the period.     

Strategyproof sharing of submodular costs:budget balance versus efficiency

Summary. A service is produced for a set of agents. The service is binary, each agent either receives service or not, and the total cost of service is a submodular function of the set receiving service. We investigate strategyproof mechanisms that elicit individual willingness to pay, decide who is served, and then share the cost among them. If such a mechanism is budget balanced (covers cost exactly), it cannot be efficient (serve the surplus maximizing set of users) and vice-versa. We characterize the rich family of budget balanced and group strategyproof mechanisms and find that the mechanism associated with the Shapley value cost sharing formula is characterized by the property that its worst welfare loss is minimal. When we require efficiency rather than budget balance – the more common route in the literature – we find that there is a single Clarke-Groves mechanism that satisfies certain reasonable conditions: we call this the marginal cost pricing mechanism. We compare the size of the marginal cost pricing mechanism's worst budget surplus with the worst welfare loss of the Shapley value mechanism. Received: October 26, 1998; revised version: December 3, 1999     

中国残疾人社会保障体系框架设计

作为社会弱势群体之一,中国残疾人群的基本生存状况令人担忧,迫切需要健全的残疾人社会保障体系来维护基本权益。利用2006年中国第二次全国残疾人抽样调查数据,描述了残疾人群收入贫困、就业困难、教育、医疗服务、康复等基本需求不能得到满足的生存状况,就此提出建立“多支柱、梯度扶助”式残疾人社会保障体系的框架设计。     

Social security, public education and the growth-inequality relationship

We study how the relationship between economic growth and inequality depends upon the levels of funding of two of the largest government programs, public education and social security. We do this in the context of an overlapping generations economy with heterogeneous agents where the government collects a tax on labor income to finance these programs. We show that in our model an increase in government spending on social security reduces income inequality and can have a non-monotonic effect on growth. When the initial level of social security funding is low, as is the case in most poor economies, then its increase will enhance growth. When its funding level is high as is typical for developed countries, we show that its further increase can slow down growth while reducing income inequality. These results obtain regardless of whether the increase in social security funding is financed by a tax increase or by cutting the public education budget. We also find that the effects of increasing the level of public education expenditures or the overall size of the government budget (holding the budget composition fixed) are characterized by similar non-monotonic growth-inequality relationships.