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1.
当前我国居民消费不足的最主要原因在于居民收入水平不高、国民收入分配失衡,所以2018年个人所得税改革的重点是提高费用扣除标准、调整税率结构,降低纳税人负担,增加纳税人可支配收入,提高居民消费水平。要进一步促进居民消费,个人所得税有必要继续减税,同时进一步调节收入分配差距,使收入分配更加公平。具体对策包括:将专项附加扣除中的子女教育支出范围扩大为子女养育支出,增加家庭合并征税模式,费用扣除标准指数化动态调整,进一步优化税率结构,建立负所得税制度。  相似文献   
2.
目的 基于可持续生计分析(SLA)框架,对生计资本影响山区农户分化进行深入研究,为职业分化背景下促进农户多渠道创收以及实现山区乡村振兴提供参考。方法 文章运用比较分析法、多值选择模型,以广西山区的540家农户为研究对象,探讨农户职业分化的影响因素。结果 研究结果表明,社会资本有助于纯农户与非农农户向以农为主的兼业农户分化;自然资本丰裕更能吸引农户向纯农户或以农为主的兼业分化;增加金融资本有助于兼业农户专注于农业生产,也促使非农经营主体投身于农业经营;物质资本影响农户向纯农户或以非农为主的兼业农户转变;拥有自身务工经历的农民更易于选择以农为主的兼业形态,对农民进行农业技术培训因提升其农业生产经营能力从而有助于他们投身于农业生产;生计资本影响农户分化的程度因距离中心市场的远近而存在差异。结论 生计资本影响农户向不同类型的职业进行分化,应从鼓励农户兼业化实现收入多元化以及鼓励乡村精英返乡创业的视角,适应不同类型农户分化需要,为调整农户生计资本,维持生计可持续性提供必要的决策支持和政策保障。  相似文献   
3.
This article focuses on understanding rural life and how agrarian everyday life changes as a consequence of the radical socio‐economic transformations that, across the world, have accompanied rural communities in their transition from economies of subsistence to industrial production, and, in some areas, from there to providers of service to the tourism‐oriented leisure economy. In the last century in the Alt Urgell District (Spanish Pyrenees), many communities went from a production model based on subsistence farming and livestock breeding first to a specialization in milk production and later to tourism. The industrialization of milk production, the radical transformation of the scale of their operations, and the monetization of life transformed the identity and structure of these communities. The subsequent transformation of many of these farms to accommodate the leisure industry changed the shape of these households again. This paper reflects on how science, governance, commodification, and technology played a role on the transformation of the rural mountain areas, their people, and their everyday life.  相似文献   
4.
Using a novel data set for the U.S. states, this paper examines whether household debt and the protracted debt deleveraging help explain the dismal performance of U.S. consumption since 2007 in the aftermath of the housing bubble. By separating the concepts of deleveraging and debt overhang—a flow and a stock effect—we find that excessive indebtedness exerted a meaningful drag on consumption over and beyond wealth and income effects. The overall effect, however, is modest—‐around one sixth of the slowdown in consumption between 2000–06 and 2007–12—and mostly driven by states with particularly large imbalances in their household sector. This might be indicative of non‐linearities, whereby indebtedness begins to bite only when misalignments from sustainable debt dynamics become excessive.  相似文献   
5.
农户家庭是现在及未来很长时段我国农业经营的主要组织形式。以家庭为单位作业,易受自然资源、技术条件、劳动供给、政治形势、社会经济秩序乃至地理天气等外部条件影响,会面临各种不确定性。近期外部要素变化对农业经济冲击可谓喜忧参半。贴合经济生活原型,纳入风险要素并构建农户家庭决策模型,可为政府反馈农户经营信息、评估家庭微观经济行为和构建有效制度提供实证依据。目前,农户家庭经营主要面临系列制度障碍,因而应加快推进涉农制度建设,完善制度体系,强化制度激励和保障功能,以降低农户风险和成本,提高农业经营业绩。  相似文献   
6.
ABSTRACT

This study explores how religious and ethnic norms and gender relations interact across the domestic and public spheres of work in rural China's minority-concentrated regions. It focuses on the roles that childcare and household composition play in the employment decisions of prime-age married individuals of Muslim and non-Muslim ethnicity. Using the 2012 China Household Ethnicity Survey (CHES), the study finds that children generally decrease women's likelihood of employment outside the home and increase men's. The gender gap in the probability of off-farm employment is larger for those of Muslim ethnicity. Non-Muslim parents of sons are more likely to migrate for employment than parents of daughters. The presence of women of grandparent age (46–70) universally facilitates labor migration. Men of grandparent age tend to increase only the probability that non-Muslim parents migrate for employment. Additional adult male household members reduce the likelihood that women of Muslim ethnicity have off-farm employment.  相似文献   
7.
Although Colombia, Mexico, Peru, and Uruguay show similar empirical patterns in terms of time women devote to unpaid work, they also present important variations in how unpaid work is distributed between men and women. Using time-use surveys for the 2007–10 period, this study finds a uniform pattern across the four countries regarding the main individual-level variables related to the allocation of unpaid work. When decomposing the gender gap in hours devoted to unpaid work, most of the difference cannot be attributed to variations in observable characteristics of men and women: the unexplained part of the gap is the dominant part. Results suggest that both the strength of traditional gender roles and existing welfare architecture are relevant factors in understanding variations in how unpaid work is distributed between men and women in these four countries. The results reaffirm that powerful interventions are needed to shift gender norms about unpaid work.  相似文献   
8.
Using data from a large household survey, we investigate the size of China’s urban–rural gap in ownership of bank deposits, risky financial assets, and credit cards. We further examine the factors underlying the gap using decomposition analysis. Compared to their urban counterparts, rural Chinese are much less likely to own a variety of financial products. Both demand-side barriers and supply-side barriers to financial inclusion exist in China. More, we use instrumental variable analysis to address the endogeneity of the local supply of financial service. Above all, our study indicates that a large financial services vacuum in rural areas needs to be filled.  相似文献   
9.
We investigate the impact of housing wealth, credit availability and financial distress on college enrolment decisions. We find that housing wealth is negatively related to enrolment in public schools and positively related to enrolment in private schools. This evidence suggests that, on average, students substituted away from private schools towards public institutions during the recent financial crisis.  相似文献   
10.
This paper evaluates the impact of Brazil's National Program to Strengthen Family Farming (PRONAF) on the time allocation of household members. We use data from the 2014 Pesquisa Nacional por Amostra de Domicílios, and we apply propensity score methods to complex surveys recently recommended in the literature. We find that PRONAF helps to increase focus on agricultural activities, but it also stimulates female partners to engage in unpaid work. The results show significant effects of PRONAF on child labor and on the gender‐specific division of labor within households, although it does not have the usual adverse effects of rural credit programs on school attendance.  相似文献   
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