城乡居民家庭收入流动与长期收入均等

运用相对收入流动指标及绝对收入流动指标对1989—2004年间各时期城市与农村家庭的收入流动性进行分析,我们发现:1989—2004年间各时期内城市与农村家庭的平均收入增长速度从低收入组到高收入组逐层递减。城乡居民收入流动性都处于较高的水平,与城市相比较,农村贫穷阶层家庭的收入向上的流动性要大于城市的贫穷家庭。低收入阶层向上的收入流动以及高收入阶层向下的收入流动使得1989—2004年间各时期城市与农村家庭的长期收入差距得到了缓解。     

中国家庭收入流动性与收入不平等的实证研究

本文以中国营养与健康调查中连续抽取的家庭为样本,从收入流动的视角,用公理化方法和福利评价法,对我国1988—2008年间家庭收入流动性水平与结构进行了测度和分解,并估计出收入流动对中长期收入不平等的影响。结果表明:我国家庭的相对收入流动性和绝对收入流动性的变化及其对收入不平等的影响不同。绝对收入流动性呈上升趋势,而相对收入流动性呈周期变动。绝对收入增长具有"马太效应",相对收入等级流动具有"粘性"。绝对收入流动降低了中长期的绝对收入不平等,但相对收入流动加剧了相对收入不平等。     

收入流动与扩大中等收入群体的路径:基于CFPS数据的分析

扩大中等收入群体是实现共同富裕的必然要求.近年来,随着经济增长,我国中等收入群体规模不断扩大.根据中国家庭追踪调查数据(CFPS),依照Milanovic和Yitzhaki提出的中等收入标准(人均每天收入12-50美元),2012年我国中等收入群体只占8.4％,到2018年已经达到28.9％.从收入流动的视角看,中等收入群体的扩大主要来自于低收入阶层的向上流动.在经济增长的背景下,低收入家庭能否向上流动进入中等收入阶层受到个体家庭微观特征的影响.文章运用有序logit模型进行实证分析,结果表明,教育水平、家庭中就业人口的比例、体制内就业及城镇户籍等因素都对低收入家庭向上流动起到积极的促进作用.因此,扩大中等收入群体的路径主要包括促进低收入群体人力资本积累、提高低收入群体就业质量、以人为本推进城镇化、完善社会保障制度等.     

教育对农村居民收入流动性的影响

本文基于CHNS数据建立一个多项Logit模型，分析教育等因素对农村居民收入流动性的影响。总体上，教育对于农村居民的收入流动性具有重要的影响，教育程度越高，收入向上流动的可能性越大；不过在更具体的层面上，虽然较高的教育程度可以有效阻止农村居民收入的下滑，但高中及以上教育程度对收入向上流动的影响却没有对向下流动的影响显著。     

代际收入流动性的所有制差异研究

本文基于中国健康与营养调查(CHNS)1989-2011年的调查数据,通过工具变量法、代际收入转换矩阵法及MLM模型研究了代际收入流动性的所有制差异。研究结果表明:(1)不同所有制部门的代际收入流动性存在显著差异,在国有部门工作的父代对其子代收入的影响更大。(2)不同所有制部门处于收入阶层两端的代际收入流动情况差异较大,国有部门最高收入阶层的代际收入传递程度高达60%;而非国有部门最低收入阶层的代际收入传递程度高达44%。(3)人力资本是影响不同所有制部门代际收入向上流动的主要因素,而家庭背景在不同所有制部门发挥的作用不同。     

非正规就业抑制了居民家庭收入向上流动吗

非正规就业在劳动力市场上广泛存在，其快速发展对居民家庭收入分配的影响日益凸显。本文以中国家庭追踪调查（CFPS）连续追踪的家庭为样本，使用收入转移矩阵和有序probit模型，实证分析了非正规就业对居民家庭收入流动性的影响和作用机制。研究发现，非正规就业对居民家庭收入向上流动具有显著负向影响，不利于加快形成“橄榄型”收入分配格局。机制分析表明，保障缺失、社会资本不足以及金融支持的乏力是非正规就业影响家庭收入向上流动的原因。异质性分析表明，非正规就业对居民家庭收入流动的负向影响在农村地区和收入水平较低的样本中更为显著。     

个人所得税与基尼系数的动态关系及其政策启示

本文通过36个国家2010年的横截面数据实证分析表明:个人所得税与基尼系数存在着相关关系,即个人所得税越高,社会公平程度越高。并利用美国、英国、韩国等发达国家以及中国、俄罗斯等典型转型国家的数据构建固定效应模型以及动态面板模型,稳健性检验表明:无论是转型国家还是发达国家,个人所得税都是调节收入差距的重要杠杆。在中国经济改革中虽然实行了利改税,但是税收负担依然落在企业头上,个人所得税的比重依然微不足道,因此缺少了调节贫富差距的杠杆,导致中国的贫富差距越来越大。     

中国式分权、纵向税收竞争与税收增长——基于均衡分析与动态面板数据的实证研究北大核心CSSCI

本文构建了基于我国当前情形下政府间纵向税收竞争对税收增长的影响模型,并以分税制改革以来我国省际面板数据为样本进行动态模型分析,研究了我国纵向税收竞争对税收增长的实际影响。理论研究表明,基于中央地方税收分享比例与地方收入获取行为规范程度两方面的政府间纵向税收竞争对税收增长存在影响。动态面板数据模型分析进一步论证了该结论,指出分税制改革后各省份税收分权指标对税收增长的初期影响为正,但正向影响在不断减弱并转变为负向影响。规范性指标从总体来看对税收增长呈现负向影响;分区域来看,中、西部地区规范性指标对税收增长主要呈现负向影响,而东部地区则主要呈现正向影响。基于此,本文得出结论认为,我国政府间纵向税收竞争程度变动对税收增长呈现正向影响,即提高纵向税收竞争程度将加速税收增长,降低纵向税收竞争程度将减缓税收增长。     

代际间的职业流动与收入流动——来自中国城乡家庭的经验研究

本文通过对中国城乡家庭代际间的职业流动与收入流动进行实证研究,得出以下结论:(1)城镇家庭子女的职业随其职业生涯的发展有向父辈职业"回归"的趋势,而农村家庭中父代从事非农职业有助于子女实现职业的向上流动。(2)子女受教育程度的提高有利于代际间职业的向上流动,但其父辈的社会经济特征也对代际间的职业传承和流动有显著的影响。(3)代际之间职业的传承在一定程度上阻碍了代际间的收入流动,代际职业传承对高收入家庭的代际收入弹性影响更强。     

广西个人所得税收入研究

一、广西个人所得税收入的现状分析(一)绝对规模总体上升。1994年税制改革以来,广西个人所得税收入一直保持持续增长的态势。1995年个人所得税同比增速最高,达到了86.8%。1996～2000年个人所得税税收同比增速呈现出逐年下滑的趋势,同比增量也出现小幅波动。2001年个人所得税税收同比增量为近十几年来最     

收入、收入类别与环境库兹涅茨曲线

利用2000-2009年我国省际面板数据,对人均收入、收入类别与六种污染指标之间的关系进行了实证检验.结果表明:环境库兹涅茨倒U型关系取决于污染指标的选择,在样本期内,部分污染指标呈现出倒U型EKC关系;在倒U型曲线的转折点处,城镇人均可支配收入的临界水平高于农村人均纯收入的临界水平.     

个税改革、收入不平等与社会福利

2005年以来,历次中国个税改革均以提高免征额和调整税率表为主要内容,上述改革措施的分配效应一直存在争议.文章通过建立一个能体现个税累进性与税负归宿的新凯恩斯动态随机一般均衡模型,分解并模拟了提高免征额和增加税率累进幅度所导致的分配效应.结果表明:(1)提高免征额扩大了税前收入不平等的波动,恶化了宽松货币政策等外生冲击下的初次分配.此外,免征额的提高削弱了累进税率对收入初次分配的调节能力.(2)在就业扩张过程中,提高免征额所带来的税负归宿变化改善了税后收入不平等,而且在免征额提升后,税率累进幅度的提高能进一步改善收入再分配.当然,个税改革的初次分配效应和再分配效应均具有状态依存特征,在就业与劳动收入下降时会带来相反的分配效应.(3)提高免征额会导致更大的福利损失,并削弱累进税率对福利损失的抑制作用.     

Income, Health and Happiness

This article utilises unit record data from the 1989–90 National Health Survey to explore the relationships between low income and perceptions of health and happiness. After describing how the key variables were constructed, attention is focused on the incidence of perceived poor health and unhappiness among those individuals living in income units on either side of a poverty threshold related to the Henderson poverty line. The results reveal that those in poverty generally have poorer health and are less happy than those above the poverty threshold. The observed differences are statistically significant for many income unit types, particularly non-aged single people and couples with children. Attention then turns to exploring how health and happiness vary across the deciles of the income distribution. Again, significant differences are revealed, particularly when more sophisticated distributional measures are employed. Finally, consideration is given to the possibility that the results reflect reverse causality, and that the observed correlations incorporate the role of intervening variables.     

Ability, Education, and Income Inequality

A model of education where the distribution of abilities is the source of heterogeneity is investigated. Ability is a key determinant of human capital accumulated when young, which in turn determines income and its distribution. The assumption of heterogeneous abilities leads to steady‐state income distributions that exhibit income inequality. Of particular interest is the result that symmetric distributions of ability generate positively skewed income distributions. Models of private and public education are analyzed and compared. It is found that private education results in higher incomes and less income inequality than observed in the public education model.     

Corruption, Income Distribution, and Growth

This paper uses an encompassing framework developed by Murphy et al. (1991, 1993) to study corruption and how it affects income distribution and growth. We find that (1) corruption affects income distribution in an inverted U-shaped way, (2) corruption alone also explains a large proportion of the Gini differential across developing and industrial countries, and (3) after correcting for measurement errors, corruption seems to retard economic growth. But the effect is far less pronounced than the one found in Mauro (1995). Moreover, corruption alone explains little of the continental growth differentials. In countries where the asset distribution is less equal, corruption is associated with a smaller increase in income inequality and a larger drop in growth rates.     

Income,happiness, and the disutility of labour

We re-examine the claim that the income effect on happiness is downward biased because higher income demands more work effort. We find no evidence of an underestimation because the impact of working hours on happiness is rather small and hill-shaped.     

Income distribution, efficiency and rationing

This paper studies the impacts of income distribution on the efficiency of trade mechanism and rationing of agents who are priced out of trade in a dynamic search model with two-sided asymmetric information. Buyers and sellers have asymmetric information about valuations and incomes respectively. In such a frictional environment, the effects of several variants of changes in income distribution on efficiency of trading mechanism and the population of rationed buyers and sellers are elaborated.     

Income Distribution,Econophysics and Piketty

Piketty, Atkinson and Saez have put the analysis of income distribution back on center stage. The distinction between property income and labor income plays a central role in this framework. Property income derives from the rate of return on stocks of income-earning wealth and is more unequally distributed than labor income. Piketty argues that, because the rate of return (r) is generally greater than the rate of growth of the economy (g), property income tends to grow more rapidly than labor income, so that rising income inequality is an intrinsic tendency of capitalism despite interruptions due to world wars and great depressions. This article argues the exact opposite. The rise of unions and the welfare state were the fruits of long-term historical gains made by labor, and the postwar constraints on real and financial capital arose in sensible reaction to the Great Depression. The ‘neoliberal’ era beginning in the 1980s significantly rolled back all of these. The article uses the econophysics two-class argument of Yakovenko to show that we can explain the empirical degree of inequality using two factors alone: the profit share and the degree of financialization of income. The rise of inequality in the neoliberal era then derives from a reduction in the wage share (rise in the profit share) in the face of assaults on labor and the welfare state, and a sharp increase in the financialization of incomes as financial controls are weakened. These are inherently socio-political outcomes, and what was lost can be regained. Hence, there is no inevitable return to Piketty’s ‘patrimonial capitalism’.     

Health,Social Insurance and Income

Health, a form of human capital, can be defined by longevity and physical wellbeing. Social policy decisions require an understanding of the factors that contribute to the creation of health inequalities. To learn more about socioeconomic variables and health capital, this paper examines the relationship between three key variables: health, social insurance, and income, for the Swedish population. Using a randomized research survey design, data from 3,600 participants of a larger Swedish study, conducted in 2005, was analyzed. A linear model of Three Stage Least Squares was chosen to correct for simultaneous bias in the Health, Social Insurance, and Income (HSI) Model. Findings confirm the importance of socioeconomic, behavioral and environmental factors in explaining health inequalities. The results clearly show men, educated people, nonsmokers, individuals that exercise and youngsters possess higher health status than other people. The dependency on social insurance is mainly caused by poor health; a higher degree of social insurance dependency was offset by income increases due to age and higher professional level.