Gini Indices and the Redistribution of Income

Just as the Gini inequality index captures people's relative deprivation (Yitzhaki, 1979), so, we show in this paper, Gini-based progressivity and horizontal inequity indices capture individual perceptions of relative fiscal harshness and ill-fortune. In fact, we find that these links between individualistic perceptions and the measurement of the distribution and redistribution of income generalise to the family of indices based on the extended Ginis of Donaldson and Weymark (1980) and Yitzhaki (1983). Through 'leaky bucket' experiments, we also suggest how we can parameterise the inequality aversion present in these indices. Analysis of the Canadian gross and net income distributions (conducted using recently developed statistical inference procedures) shows the distribution and the aggregation of these individual indicators of relative deprivation, fiscal harshness and ill-fortune in 1981 and in 1990.     

男不搭女,女不理男

一在外漂游十多年,总算回到美国,住在曾经熟悉的一个小镇上。窗外有开阔的天空、茂密的树林。环境无可挑剔,尤其在春天和秋天。但是,没出一两个月,我就感觉极不对头。一个城市,或一个国家,究竟哪儿好,哪儿不好,是否真的适合人类居住?这个问题的答案,其实很细腻、很微妙,就像讨论什么才是真正的爱情。我们时代的经济专家们,大抵偏爱刚性的指标,比如人均收入、人均受教育年限、居住面积、绿化面积,等等。这些数字排列,对于     

Income Redistribution,Consumer Credit,and Keeping Up with the Riches

In this study, we set up a dynamic stochastic general equilibrium (DSGE) model with upward looking consumption comparison and show that consumption externalities are an important driver of consumer credit dynamics. Our model economy is populated by two different household types. Investors, who hold the economy's capital stock, own the firms and supply credit, and workers, who supply labor and demand credit to finance consumption. Furthermore, workers condition their consumption choice on the investors' level of consumption. We estimate the model and find a significant keeping up mechanism by matching business cycle statistics. In reproducing credit moments, our proposed model significantly outperforms a model version in which we abstract from consumption externalities.     

养老保险制度收入再分配效应文献综述

养老保险的收入再分配效应是学术研究者关注的重点。根据研究范式及趋势,系统梳理了国外对养老保险代际代内、制度转轨、私有化等方面的再分配效应以及关于民主选择行为对收入再分配效应影响的新进展;同时回顾了国内学者对现收现付制、制度变迁以及我国特有的"统账结合制"收入再分配效应的研究,为进一步研究拓宽了视野,奠定了理论与实践基础。     

Income Redistribution with Well-Informed Local Governments

This paper examines the problem of redistributing incomeacross jurisdictions and to mobile workers within jurisdictionswhen local governments have better information than the centralgovernment about local production conditions. Under the centralgovernments optimal policy, the subsidies or taxes that localgovernments provide to mobile workers normally depend on whetherthese governments are net recipients or net donors of interjurisdictionalincome transfers. Moreover, the public-input decisions of somelocal governments are distorted. The analysis demonstrates thatit may not be desirable to harmonize social policies across jurisdictions,even when the beneficiaries are quite mobile.     

Income Redistribution in an Economic Union: The Trade Off Between Inter- and Intra-National Redistribution

This paper studies the design of redistributive policiesbetween and within the member countries of an economic union.There are two types of countries, which differ in their proportionof high income individuals. Both the supra-national and the nationalgovernments attempt to redistribute income within their respectiveboundaries. However, the central government cannot observe anindividual countrys ability to pay; it only observes the aggregate(internal) redistributive effort of each country. We derive theoptimal incentive compatible tax-transfer policy of the centralgovernment and show that there is a tradeoff between inter- andintra-national redistribution. Specifically, to reduce informationalrents of the rich countries, the optimal policy induces a distortionin the poor countries (internal) redistributive policies. Interestingly,both insufficient as well as excessive redistribution can arise.     

消费税对收入再分配的公平与福利效应——基于2017年中国家庭金融调查数据的分析

消费税因其选择性征收而具有一定的收入分配调节作用。随着社会经济发展水平的不断提高,不同收入群体因消费结构差异和"税负感受度"差异产生的客观物质性与主观感受性差异,是消费税调节职能与作用关注的重点。本文运用微观模拟方法和投入产出模型,使用2017年中国家庭金融调查数据测算中国城镇与农村家庭的消费税负担,评估2014年消费税改革效应。结果表明,我国消费税的家庭平均负担率为0.75%,具有累退性,对收入再分配起逆向调节作用;但征收消费税后家庭收入分布更接近帕累托最优,社会整体福利水平得到提升,其中,对农村家庭征收消费税后的收入平等性和福利效应都不如城镇。基于此,本文提出扩大高奢消费的征税范围、减轻农村居民消费税负担、适当降低高档化妆品税率等建议。     

调节收入再分配机制 促进社会公平

收入再分配机制随着中国经济体制改革的深化不断完善,关注民生、保障公平应是其发展趋势和永恒主题。国际金融危机的加剧,使扩大内需成为经济发展战略的必然选择,收入再分配机制改革要更好地促进这个转变。     

个人所得税改革:应强化收入分配功能

长时期以来,我国理论界将个人所得税的功能定位于筹集财政收入上,以至于我国的个人所得税制度安排没有很好地体现出收入分配的调节功能。我国未来个人所得税改革应该定位于收入再分配功能,为此不能简化个人所得税改革。     

Efficient Redistribution of Lifetime Income through Welfare Accounts*

Compared with a conventional tax–transfer system, individual welfare accounts can redistribute lifetime incomes at a lower efficiency cost. These welfare accounts employ mandatory contributions rather than taxes to finance social transfers to people of working age. We describe a design for welfare accounts that guarantees a Pareto improvement if behavioural responses to the accounts improve the public budget. We also develop a formula for quantifying the impact of welfare accounts on the government budget and economic efficiency. Applying the formula to Danish data, we find that the proposed welfare accounts would generate a Pareto improvement, thus improving the trade‐off between equity and efficiency. We discuss how the gains from welfare accounts can be distributed in an equitable manner.     

基础养老金统筹层次的收入再分配效应

推动基本养老保险由省级统筹向全国统筹过渡是我国现阶段社会保障制度改革的重心,对于实现经济的公平高效发展具有重要意义。为此,选取2006—2017年全国31个地区的面板数据,以基础养老金省级统筹过渡到全国统筹后,不同地区及不同收入群体间的收入再分配效应为研究对象,从统支视域出发,采用渐进式计发办法预测2041年统筹层次提升后,各地区不同收入群体的基础养老金待遇水平,并结合泰尔指数和离散系数进行比较静态分析,结果发现：养老金统筹层次提升存在着显著的收入再分配效应,但各地区养老金待遇差距与其经济发展水平并无必然联系。     

Health Care Reform: Separating Insurance from Income Redistribution

Most systems of health care financing in EU member states currentlyinclude elements of income redistribution. The paper analyzesthe effects of shifting this kind of redistribution to the taxsystem and argues that this reform could create two types ofefficiency gains. On the expenditure side, it would facilitatethe adoption of more incentive-compatible insurance contracts,for example through the introduction of copayment schemes. Onthe revenue side, income redistribution through the general taxsystem is likely to imply a shadow price of public funds thatis lower than if redistribution is carried out through wage-basedinsurance contributions.     

机关事业单位养老保险制度改革的收入再分配效应

论文采用精算方法,选择终身净转移额和内部收益率两大指标,从全国和地区两个层面,定量分析了机关事业单位养老保险制度改革的代内再分配效应和代际再分配效应。研究结果表明:养老保险制度改革对城镇职工、其他制度模式下的参保群体、不同地区、代与代之间的收入再分配效应,主要取决于工资增长率和利率的动态组合,新制度既可以发挥正向的代内再分配效应和代际再分配效应,也可能会引起代内不公平和代际不公平,而且再分配效应会随缴费年限增加而增强。     

政策性农业保险对不同群体的收入再分配效应

本文从城乡居民收入再分配、东部与中西部农户收入再分配以及贫困农户和富裕农户收入再分配三个维度,就政策性农业保险保费补贴的收入分配调节效应进行了理论层面的探讨.本文认为,保费补贴本质上是专门面向农户的一种财政转移支付方式,因此各级财政对农业保险提供保费补贴可以在一定程度上缩小城乡居民之间的收入差距;但由于我国区域间保费补...     

Compulsory Savings: Efficiency and Redistribution On the Interaction of Means Tested Basic Income and Public Pensions

In the presence of means tested basic income for old age, households will tend to reduce precautionary savings to an inefficiently low level. We explore how this might serve as a justification for a compulsory public pension system. In a representative agent framework with two income types, compulsory savings are found to be Pareto-improving up to a point. Beyond that point, increases in contribution rates simply result in increasingly regressive (implicit) taxation. Similar results are found for pay-as-you-go pensions. On the basis of our model we argue that the introduction of a funded pension component may help the German pension system to cope with demographic change more efficiently.     

基本养老保险待遇计发办法改革的收入再分配效应

本文利用年金、贴现现值及其相关模型,以广东省的GZ市和SG市为例,定量分析改革前后养老保险待遇计发办法的收入再分配效应,得出新计发办法虽然能在一定程度上激励人们增加缴费金额、延长缴费时间,但同时也削弱了制度对代内再分配的互助共济功能的结论,提出在执行新计发办法过程中要注意发挥制度对初次分配中马太效应的修正功能,防止出现代际再分配的不平等现象.     

英国社会保障制度调节国民收入再分配对我国的启示

改革开放以来,我国经济快速增长,但同时居民的收入差距也在持续拉大。社会保障制度作为除税收之外政府发挥再分配职能的重要手段,对缩小贫富差距具有很强的效果,但在我国社会保障调节收入差距的效果却很不理想。因此,本文通过分析英国如何通过社会保障政策有效的缩小贫富差距,以及我国和英国社会保障政策效果的对比分析,指出了我国存在的问题,并得出了相应的启示。     

超越再分配调节:对税收促进共同富裕作用的全景认识及政策建议

税收是影响共同富裕的重要因素,但目前社会各界对税收与共同富裕之间的关系的认识,更多局限于通过收入转移实现再分配进而缩小贫富差距方面。基于理论逻辑与政策实践相映照、历史经验与发展进路相结合的分析表明,税收对共同富裕的影响是超越再分配调节的,理应在广阔的时代视阈下形成对税收促进共同富裕作用的全景认识。进入后小康时代,税收促进共同富裕的作用定位是推动经济高质量发展、优化社会分配结构、保障公共服务供给、促进绿色转型发展、缓解空间发展不平衡、助推民主法治建设。对照这六大作用定位的基本要求,目前税收在促进共同富裕方面还存在一些薄弱环节与不完善之处。因此,今后要以实现共同富裕为目标导向,找准公平与效率的结合点,进一步深化税制改革、完善现代税制,使税收在扎实推动共同富裕进程中更好地发挥作用。     

Income Redistribution in an Economic Union: Does Asymmetric Information Legitimize Centralization?

In this paper the role of information asymmetries between regions and a centralized authority is analyzed. In a model with inter-regional externalities due to capital mobility and a source-based tax instrument, we first derive conditions for which the optimum can be implemented by an adequately designed institution even with decentralized information about preferences for redistribution. Second we demonstrate that social-policy does not have to be centralized in order to implement the optimum. Decentralization of social policies is compatible with efficiency even when source-based taxes have to be used if decentralized authorities can rely on the enforcement of bilateral contracts.