论我国个人所得税的调节收入分配机制

随着我国税制改革逐步完善和征管工作日益加强,个人所得税征收力度和税款增幅显著加大,相应地,其调节收入分配的作用亦日益加强,同时,也应看到在税制设置和征管方面还存在诸多问题,影响了个人所得税的调节作用。本文针对有关问题提出了相应政策,以期对有关部门完善个人所得税有所裨益。     

关于构建国企薪酬制度的思考

国企收入分配制度的改革刻不容缓，不改革一方面制约国企的发展，另一方面导致人才大量流失，还有一方面是岗位技能下降。国企收入分配制度的改革一是向新的薪酬管理观念的转变；二是向激励型薪酬制度转变；三是向拉开差距的新型薪酬制转变；四是向市场决定薪酬转变。     

我国经济增长与收入分配战略的评价和思考

本文在介绍收入分配与经济增长相互关系理论的基础上,实证分析了改革开放以来我国经济增长与收入分配战略的所属类型及其政策效应,指出必须从发展战略和结构调整的高度,注重改善我国收入分配关系,以实现社会稳定、经济持续快速增长和人民共同富裕的最终目标。     

收入分配差距与市场化改革

改革开放以来，我国收入分配差距出现不断扩大的趋势，总体贫富差距、城乡居民收入差距、地区收入差距、行业收入差距都在扩大。收入差距不断扩大的根本原因，是市场化改革的不彻底，缺乏以效率为基础的公平制度，权力市场化以及社会保障制度存在缺陷。因此，要缩小收入差距，就必须深化改革，实现真正的市场化：建立以效率为基础的公平制度；充分发挥市场机制作用，严格限制权力参与社会分配；引入竞争机制打破垄断局面；运用经济手段调整收入分配；制定和完善法律法规；完善社会保障制度。     

Mortality,Human Capital and Persistent Inequality

Available evidence suggests high intergenerational correlation of economic status and persistent disparities in health status between the rich and the poor. This paper proposes a mechanism linking the two. We introduce health capital into a two-period overlapping generations model. Private health investment improves the probability of surviving from the first period of life to the next and, along with education, enhances an individual’s labor productivity. Poorer parents are of poor health, unable to invest much in reducing mortality risk and improving their human capital. Consequently, they leave less for their progeny. Despite convex preferences and technologies, initial differences in economic and health status may perpetuate across generations when annuities markets are imperfect.Additional support was provided by the National Science Foundation. Additional support was provided by the National Science Foundation.     

Do we now collect any revenue from taxing capital income?

The U.S. income tax system has long been recognized as a hybrid of an income and consumption tax system, with elements that do not fit naturally into either pure system. What it actually is has important policy implications for, among other things, understanding the impact of moving closer to a pure consumption tax regime. In this paper, we examine the nature of the U.S. income tax system by calculating the revenue and distributional implications of switching from the current system to one form of consumption tax, a modified cash flow tax.     

Threshold models for trended time series

This paper presents the theoretical development of a new threshold autoregressive model based on trended time series. The theoretical arguments underlying the model are outlined and a nonlinear economic model is used to derive the specification of the empirical econometric model. Estimation and testing issues are considered and analysed. Additionally we apply the model to the empirical investigation of U.S. GDP.This paper is the result of work carried out for the author's Ph.D. thesis. I would like to thank Hashem Pesaran for his help, encouragement and insights during the preparation of this paper. I also thank Gary Koop and Sean Holly for helpful comments. Financial assistance from the Economic and Social Research Council is gratefully acknowledged.     

Central Bank's interventions and the Fisher hypothesis: a threshold cointegration investigation

The long-run relationship between nominal interest rates and inflation is examined, allowing for structural breaks and asymmetric mean reversion. From a Threshold AutoRegressive (TAR) test applied to the residuals of the cointegration relationship (while allowing for both a break in the mean of the long-run equation and a smooth regime-transition), there is strong evidence for non-linear mean reversion properties for the real interest rates of the US Treasury Bill market. This suggests asymmetric changes to inflation shocks in the Central Bank's reaction function. The existence of different regimes is consistent with some interpretations of the monetary policies run by the Fed, such as credibility and opportunism.     

Endogenous human capital accumulation, comparative advantage and direct vs. indirect redistribution

Recently, several papers have reexamined the so-called production efficiency theorem and the Atkinson and Stiglitz theorem on commodity taxes in the optimal taxation literature. Naito [J. Public Econ. 71 (1999) 65] showed that indirect redistribution through production distortion or consumption distortion can Pareto-improve welfare and that the two theorems do not necessarily hold when different factors are imperfect substitutes and factor prices are endogenous. On the other hand, Saez J. Public Econ. (2002) forthcoming argued that in the long run, where human capital accumulation is endogenous, the two theorems are still valid. This paper develops reasonable alternative models where individuals accumulate human capital based on their comparative advantage. The present paper shows that the production efficiency theorem is not necessarily valid and that indirect redistribution from the able to the less able such as tariffs and production subsidies can increase efficiency even when skill accumulation is endogenous.     

中国居民物质性消费与收入关系及其空间特征

对1993年起中国开始步入过剩经济时代进行了实证分析，给出了沿海与内地城镇及农村居民物质性消费与收入的恩格尔函数及其特征；在收入－消费关系空间特征分析的基础上，指出居民消费倾向内地高于沿海，内地城镇高于农村。最后从居民物质性消费与收入关系及空间特征角度讨论了现阶段加速中西部地区发展的必要性与合理性。