The Relationship Between Environmentally Sustainable Income, Employment and Wages in Australia

The environment is an asset that provides essential services. Like any other asset, its services will diminish as it depreciates. The environmentally sustainable income of a nation depends on a sustained flow of these services, and can be estimated by including the environment in a macroeconomic framework, with a goal to achieve both full employment and sustainability. The relationship of national income to employment is estimated at full employment, actual employment and the employment level that is necessary to maintain sustainable income, for the Australian economy. There proved to be a widening gap between actual income and environmentally sustainable income, and between actual income and income to guarentee full employment. Wage reduction and improvement of technology are analysed as possible ways to meet the goal of an environmentally sustainable income.     

The Relationship between Sole Parents and Income Support

Abstract
Aside from growth in the aged population, the rapid growth in numbers of sole parents is the most marked demographic change to have occurred, not only in Australia, but right across the western developed world. The high prevalence of sole parent welfare dependence marks this change as a major social policy issue, at the centre of which is the role played by sole parent income support programs. This article discusses this issue and makes the argument that the growth in numbers of sole parents and the rate of sole parent welfare dependence has not been significantly affected by the size and structure of government provided income support.     

个人所得税税制模式:公平与效率的权衡

税制模式是一个涉及所得税公平与效率权衡问题的重要因素,对其的研究引起了学界和纳税人的广泛关注。然而,税制模式的改变不应该是一个建立于情绪化的公平偏好或公众舆论导向的产物,而应该是一个缜密的理论分析和客观的实践总结的结果。本文在分析各种税制模式在公平与效率方面的理论描述及其各国模式选择实践的基础上,得出了一个基本结论:即我国现行的特殊分类税制是符合现实税收环境的恰当税制模式。     

Income and Health Concentration in Australia

This paper measures the concentration of ill-health among income groups in Australia using health survey data from 1989–90 ( Australian Bureau of Statistics 1991 ) and 1995 ( Australian Bureau of Statistics 1997 ), which contain responses on self-assessed health status and gross personal income. The technique of direct standardisation is used to control for the influence on health status of gender and age. Comparisons of the concentration of ill-health over time and between males and females and persons living in rural and urban areas are reported. For both surveys and all groups, we find that ill-health is concentrated among lower income groups. Concentration measures of ill-health are higher (in absolute terms) for men than for women. In all categories apart from women, the concentration measures fell between 1989–90 and 1995 surveys.     

Consumption and Income Inequality in Australia

Consumption may be a more appropriate measure of household well-being than income or earnings. Using four ABS Household Expenditures Surveys collected between 1975 and 1993, we compare trends in consumption and income inequality among Australian households. We find that consumption is much more equal than income. While there were significant increases in both income and consumption inequality, consumption inequality rose by much less. One interpretation of the results is that some income inequality in Australia reflects transitory fluctuations which households can smooth,'and that part of the growth in income inequality reflects an increase in these transitory fluctuations.     

The Unemployment-Vacancy Relationship in Australia

One of the most important features of the Australian economy in the past two decades has been the structural deterioration of labour market performance, reflected in both an increase in the average rate of unemployment and an outward shift in the Beveridge Curve, which depicts the relationship between unemployment and vacancies. This article attempts to uncover some of the causes for this structural deterioration, in terms of the factors affecting the UVrelationship. We find that the Beveridge Curve shifted out around 1974, consistent with an increase in the equilibrium rate of unemployment which is generally agreed to have occurred around that time. Using gross labour market flow data, we also investigate the determinants of the equilibrium Beveridge Curve in the 1980s. We find that the Beveridge Curve shifted further outwards in the 1980s. The most important determinant of this shift was the decline in the search effectiveness of the unemployed, reflected in the increasing incidence of long-term unemployment. Partially offsetting this influence during this time were the declining labour force participation of men, and the very large increases in female employment.     

个人所得税改革设想和措施

个人所得税是世界上最复杂的税种之一,具有很强的政策性,全面修订个人所得税法,使改革一步到位是很难做到的,我国个人所得税的改革必将呈循序渐进、不断完善的过程,应当有一个长远规划和短期调整措施。     

农村消费结构的户间差异与农户收入分配

农村居民收入分配差距是农业经济发展与体制改革的产物,它必然反映到各收入层农户的消费结构之中.本文运用ELES模型,利用恰当的数据,描述了分配差异引起的具体消费表现,分析了其产生的现实和理论根源,并在此基础上,提出了优化农村居民的消费结构和提高农户的生活水平的政策建议.     

Gender Pay Equity and Comparable Worth in Australia: A Reassessment

The Australian labour market is characterised by a persistent earnings differential between men and women. This article examines the contribution made by gender-based occupational segmentation to that gap using data from the 1993 Survey of Training and Education. It is estimated that occupational segmentation is responsible for between 3.9 and 4.9 percentage points of the earnings differential when measured across all employees. The comparable range after excluding managerial employees, however, is only 2.1 to 3.6 percentage points. Finally, the importance of segmentation for the gender earnings gap is found to be directly correlated with age, suggesting the intriguing possibility that the occupation-based inequity in pay will work itself out over time. That said, other explanations for this age effect also exist.     

财政支农支出与农民收入增长关系研究

文章利用1985-2009年我国财政支农支出与农民收入相关数据,对我国财政支农支出与农民收入增长关系进行协整分析及Granger因果关系检验,得出两者存在长期均衡关系,基于此,提出了增加农民收入、促进经济发展的相关对策建议。     

Immigrant Generation and Income in Australia*

Microdata for adult men from the 1981 Australian Census are used to study the determinants of income by immigrant generation. The overseas born, 30 per cent of adult males, have 5 per cent lower incomes than the native born, and ceteris paribus, 7 per cent lower incomes. Schooling and pre-immigration labour market experience have smaller effects for the overseas born. Among the Australian born, those with overseas-born parents have 4 per cent higher incomes overall, but, ceteris paribus, there is no difference. The means and partial effects of the explanatory variables among the native born are not related to the parents' nativity.     

Personal Income Distribution and Market Structure

Income distribution affects market demand and its elasticity, and, as a consequence, the optimal behaviour of firms and market equilibrium. This paper focuses on the effects of income polarization, and presents a model where – for any unimodal density function describing income distribution of the consumers – income polarization leads to market concentration, i.e., to a smaller number of firms able to survive in the long run, provided that the firms' fixed costs are sufficiently low.     

Taxation Reform and Income Distribution in Australia

This article contains an analysis of the effects of changes in the existing tax mix on the distribution of income in Australia. Shifts from direct to indirect taxes, similar to ‘Option C’ in the Government's Draft White Paper on tax reform, are considered. The general equilibrium effects of the policy changes are analysed using an extended version of the ORANI model of the Australian economy. The Shorrocks I₀ index is then used to identify the sources of inequality in the pre- and post-change distributions. The results are based on data from the ABS Income and Housing Survey for 1981–82.     

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.     

完善个人所得税制度的路径选择

随着经济的发展,我国个人所得税制逐渐显现出许多矛盾和问题,导致税负不公和偷逃税问题严重。因此,应借鉴成熟的市场经济国家经验,结合我国国情,稳步推进个人所得税改革,还原个人所得税立法初衷。     

个人所得税收入结构和税负弹性的变化趋势与优化建议

税收弹性反映税收增长对收入增长的灵敏性,而税负弹性则反映税负变动对应税收收入变动的灵敏性,增收不一定增加税负。对2004~2016年我国个人所得税收入统计数据分析发现,个人所得税收入总体变化稳定,工资薪金所得在历年个人所得税收入中占比都较高。但各应税项目的结构性收入、税收负担及税负弹性变化不一,工资性收入、经营性收入和财产性收入的税负灵敏度差异明显。我国正逐步完善个人所得税制度,应进一步优化简并分类,实现综合与分类结合计征,规范税前减除标准和范围,调整并优化税率,完善个人收入与财产税源信息监管。     

Analyzing Income Distribution in Australia*

This paper contains an analysis of the sources of income inequality in Australia, based on data from the ABS income survey for 1978-79. The analysis proceeds by progressive decomposition of the population into component groups differentiated by characteristics such as sex, age, employment status and occupation. At each stage of the decomposition, total inequality is partitioned into contributions from within and between the component groups, as measured by the Shorrocks Iq index. The importance of the characteristic in question as a source of inequality can then be assessed. While the results of the analysis are described in some detail, the emphasis of the paper is primarily methodological.