Personal Income Tax Reform in China in 2018 and Its Impact on Income Distribution

In the context of personal income tax (PIT) reform in China in 2018, this paper examines some of the major issues of concern regarding the reform and income distribution. Using the China Personal Income Tax Micro‐simulation model, the paper compares the differences between the 2011 and 2018 PIT systems, and finds that residents relying on different income sources may face a large degree of real tax rate change. Once the tax system is altered to PIT 2018, the coverage of PIT for wage earners will decrease from 46.9 to 23.4 percent, the income redistributive effect will drop from 1.95 to 1.22 percent and the PIT's role in fiscal revenue will also be negatively affected. Nevertheless, if individual income continues to grow, the share of PIT in fiscal revenue is expected to return to the 2018 level in 2022, but its income redistribution function is difficult to recover in the short term. The paper finds that the effect of PIT on income distribution depends on the tax structure. Gradual transition to an “entirely comprehensive” tax system when conditions are appropriate will achieve better income redistribution results at a lower average tax rate.     

An exploratory study of exclusive dealing in channel relationships

The channel literature has paid little attention to issues related to exclusive dealing governance arrangements. Consequently, there is only limited knowledge about how exclusive dealing impacts various channel processes and outcomes. This gap is especially regrettable since exclusive dealing, in addition to being one of the most commonplace governance formats within the distribution channels, is also one of the best exemplars of viable unilateral governance formats. In this initial investigation, the authors explore the linkages among the constructs of exclusive dealing, relationalism, communication, and performance. Empirical data for the study were drawn from the photocopier industry. He obtained his M.B.A. and D.B.A. degrees from Boston University. His primary research interest includes channels of distribution, franchisor-franchisee relationships, and consumer purchase behavior in international contexts. He has published articles inJournal of Marketing Channels and the proceedings of several marketing conferences. This article was crafted when Rajiv Dant was at Boston University. He received his M.B.A. from Bombay University and his Ph.D. from Virginia Polytechnic Institute and State University. His research focuses on channels of distribution, with primary emphasis on franchise structure, franchisee-franchisor relationships, and public policy aspects of franchising growth and ownership topics. His research has been published inJournal of Marketing, Journal of Public Policy & Marketing, Research in Marketing, Journal of Retailing, Journal of Business Research, Journal of Business Venturing, Journal of the Operations Research Society, Marketing Letters, Journal of Small Business Management, Journal of Economic Psychology, Southern Business & Economics Journal, Philosophical and Radical Thought in Marketing, Journal of Healthcare Marketing, Journal of Marketing Channels, andInternational Small Business Journal.     

第三部门的发展与政府改革的互动

第三部门的兴起被认为是二战以来的世界社会范围内一场重要的变革,对此,有学者评价认为,“我们是置身于一场全球性的‘社团革命’之中,历史将证明这场革命对20世纪后期世界的重要性丝毫不亚于民族国家的兴起对19世纪后期世界的重要性。”[1]考察建国以来我国第三部门的发展历程     

平电公司的"人本管理"——依靠员工发展员工关心员工

人的因素是生产力的决定因素,任何组织的管理最重要的是对人的管理.一个企业员工素质的高低、凝聚力、创造力直接影响企业的兴衰存亡.准南平圩发电有限责任公司,多年来在经营管理工作中,坚持贯彻"以人为本"的管理理念,视员工为企业的主人,视人力资本为企业最宝贵的财富;关心员工生活,激发员工的潜能,帮助员工成长,通过建设一支高素质的员工队伍及依靠员工强大的凝聚力和创造力,确保公司持续健康发展,保持强劲的市场竞争力.     

国企经营者持股：重在产权激励与约束机制的确立

据《解放日报》今年3月31日报道，最近光明乳业股份有限公司给予公司董事长王佳芬等4位公司高管约90万股近500万元的股权奖励。这一股权奖励举措是恰当的。经营者持股作为一种长期性的有效激励、约束措施得到经济理论界的赞赏，自20世纪90年代以来，国内学者就纷纷提出对国企经营者实行持股制的建议。但由于观念认识、产权体制等方面的种种条件和原冈．     

基于系统演化理论的科技企业孵化系统创生研究

科技企业孵化器、在孵企业以及孵化器内部的中介机构等构成了科技企业孵化系统。本文在系统演化理论的基础上,从系统创生的角度,研究了科技企业孵化系统的创生的五个条件和五个环节以及准系统内部元素之间的三种作用,并对科技企业的内部结构与外部环境作出关联层次图。     

泛黄海区域物流链条的形成及合作趋势

以泛黄海区域物流合作为主题,在泛黄海区域经济的兴起及区域物流链条形成的基础上,具体分析了港口物流的竞争优势及其协同导向,同时探讨了泛黄海区域物流合作的发展趋势并提出了区域内物流合作的建议。     

创业企业风险识别与评价模型研究

本文分析了创业企业的成长过程及风险特点,建立了风险识别指标体系,据此提出了创业企业风险的静态模糊识别模型及动态模糊识别模型。     

努力培育WTO环境下苏南乡镇企业的竞争机制

２００１年１２月１１日，中国正式成为了WTO的一员。这标志着中国经济将融入世界经济主流，全面参与国际经济合作与竞争，必将给中国经济带来广泛而深远的影响。面对这种深刻变化，作为苏南经济半壁江山的苏南乡镇企业该如何积极面对呢？我们认为，适应WTO的要求，积极培育苏