Tax Policy and Human Capital Formation with Public Investment in Education

This paper studies the effects of distortionary taxes and public investment in an endogenous growth OLG model with knowledge transmission. Fiscal policy affects growth in two respects: first, work time reacts to variations of prospective tax rates and modifies knowledge formation; second, public spending enhances labour efficiency but also stimulates physical capital through increased savings. It is shown that Ramsey-optimal policies reduce savings due to high tax rates on young generations, and are not necessarily growth-improving with respect to a pure private system. Non-Ramsey policies that shift the burden on adults are always growth-improving due to crowding-in effects: the welfare of all generations is unambiguously higher with respect to a private system, and there generally exists a continuum of non-optimal tax rates under which long-run growth and welfare are higher than with the Ramsey-optimal policy.     

技术资本价值增值效应：基本内涵、关键因素与政策取向

作为企业知识创造与应用的重要途径，技术资本具有显著的动态竞争优势、规模经济、范围经济和速度经济等效应，实现了技术研发、生产与市场的结合，促进了技术的有效转化及资本价值的增值。技术资本属性、技术体制等是影响技术资本价值增值效应的关键要素。旨在促进技术资本化的政策，应以促进这些要素积极效应的释放为重点。     

Optimal fiscal policy in an endogenous growth model with public capital: a note

This note presents an investigation of the optimal tax rule in endogenous growth models with public capital. It is presumed that the government levies only an income tax in addition to financing public investment. Furthermore, a household’s saving is deducted from the income tax. We find the optimal tax rule whereby the social optimum is attainable. The manner by which a government imposes a tax on income and administers tax deductions is important for attaining a socially optimal situation.      

The Reasons of Income Gap between Urban and Rural Areas in China and its Policy Suggestions

This paper points out that one of the main reasons for income gap between urban and rural areas in china is difference of human capital reserve on education which are decided by Chinese government＇s urban area privileged policy and the current education system. This paper also compares the different human capital reserve in two area, and analyzes the under-qualified human capital reserve in rural areas is resulted by these following reasons： The shortage of public spending in compulsory education for several decades has contributed to low school attendance and the great illiteracy beyond urban areas; the inefficient educational system has caused peasants to lose interest in education; No support for adult education has closed the doors for adults to earn money in non-agricultural industries. Vocational schools cannot attract the huge number of potential customers since their curricula and skills are out of date. As policy suggestions, governments should invest enough money in compulsory rural education, and creating a pragmatic rural education system is also vital.     

The negative consequences of school bullying on academic performance and mitigation through female teacher participation: evidence from Ghana

Exploiting data from Ghanaian schools’ eighth grade students collected in 2011, we estimate the causal effects of school bullying on academic achievement and gender-based mitigating approaches by using propensity score matching (PSM) and doubly robust (DR) estimator approach. We find that students victimized by bullying score at least 0.22 standard deviation lower than their peers in a standardized mathematics examination. Meanwhile, we document that the effect of bullying is significantly attenuated in the presence of female teachers in the classroom. These results hold through a set of robustness checks including placebo regressions and matching quality test. We explain the results through gender difference in teaching paradigm and conclude that a feminine management approach in class is required to reduce the effect of bullying.     

基于培训视角的人力资本投资与企业绩效——中国非上市工业企业层面的截面数据分析

笔者利用2007年中国规模以上非上市工业企业构成的截面数据,用培训费衡量人力资本投资,实证分析了人力资本投资与企业绩效的关系。研究结果表明:企业的绩效与人力资本投资成正向关系;企业绩效与物质资本投资成负向关系;不同省份,人力资本投资对企业绩效影响波动较大,相对于西部地区来讲,中、东部地区人力资本投资对企业绩效的影响较大。因此,国家应该建立科学有效的人力资本投资体系,并形成稳定的投资制度。     

智力资本对企业绩效影响的实证研究

在新经济时代,能否有效发挥智力资本的价值创造能力已经成为企业能否获得竞争优势的关键.以2005 -2009年在深、沪交易所上市的发行A股的制造业和信息技术业上市公司为研究样本,探索现阶段我国制造业和信息技术业企业有效的智力资本驱动因素的差异,结果显示:企业内部组织机构设计不合理,缺乏企业文化,应进一步完善网络信息系统,建立学习型组织.     

关于资本有机构成理论的几点思考

笔者认为理论界对资本有机构成理论关注不够,既有刻意回避的因素,又有认识不足的原因。社会主义条件下,资本有机构成的提高也可能引发经济危机;政府既应推动部分行业资本有机构成的提高,又应避免社会总资本有机构成在短时期内迅速提高。     

中国区域全要素生产率的影响因素分析——基于地理溢出效应的视角

随着区域经济一体化程度的不断增加,区域间经济活动的相互依赖性日益加强,地理溢出效应对区域全要素生产率的影响受到越来越多的关注。利用中国1998—2008年25个省(市、自治区)的相关数据,运用面板数据模型的分析方法,研究了研发资本、人力资本、公共基础设施资本及其地理溢出效应对区域全要素生产率的影响。结果显示,研发资本、人力资本与公共基础设施资本投入对区域全要素生产率具有积极的影响。人力资本的地理溢出效应不显著,公共基础施设资本投入的地理溢出效应为负。研发资本及其地理溢出效应对区域全要素生产率有积极影响,地理溢出效应大于研发资本对本地区全要素生产率的影响。     

略论企业家人力资本的形成

研究和探讨了一个逻辑链条:由于天赋、特定情境和投资的共同作用下,形成企业家的潜在能力,即作为企业家的人力资源,然后,在物质和精神的双重激励下,企业家潜在能力得到很大程度的发挥,使其转化为企业家现实能力,成为现实意义上的企业家人力资本,进而形成企业家行为,即成为现实意义上的企业家人力资本,并在特定的经营环境中,利用企业所拥有的资源禀赋与非人力资本共同形成经营绩效。通过对上述逻辑关系的论述,从实质上揭示出企业家人力资本的内涵。     

企业人力资本与企业绩效的实证分析

实证研究了我国上市公司企业人力资本与企业绩效的关系,分析了企业人力资本与企业绩效作用的机理。对不同的行业来说,企业人力资本与企业绩效都具有正相关关系;在同一行业内,拥有高人力资本存量的企业的业绩并不一定优于拥有低人力资本存量的企业业绩,不同的行业有不同的表现。     

投资驱动型产业政策、地方固定资产投资与农村人力资本积累——基于中国家庭追踪调查(CFPS)的实证分析

基于中国家庭追踪调查（CFPS）2018年数据与笔者收集的数据,本文采用跨地区和出生队列的变异构造双重差分模型（Cohort DID）分析了地方政府投资驱动型产业政策对农村人力资本积累的影响。研究发现,2008年之后地方政府投资驱动型产业政策引致的大规模传统基础设施投资与农村适龄青年完成高中教育的可能性之间存在显著负相关关系。使用工具变量的检验结果表明,上述研究结论具有较强的稳健性。此外,本文还尝试性地探究了上述效应的作用机制：投资驱动型产业政策引致的传统基础设施投资大幅攀升,一方面增加了建筑业及相关低技能工作的机会,提升了投资教育的机会成本;另一方面带来了低技能劳动力工资的提升,导致了不同教育水平劳动力工资趋同、技能溢价下跌,降低了预期教育回报。本文的研究结论可以为“十四五”时期中国全面构建与创新驱动型经济发展模式相匹配的产业政策体系提供参考。     

人力资源管理系统影响企业绩效的中介机理

基于205家企业的调查数据,采用结构方程模型,对人力资本和组织氛围影响企业绩效的中介作用进行了检验。结果显示:人力资本是人力资源管理系统中"选"、"育"实践影响企业绩效的完全中介变量,是"用留"实践影响企业绩效的部分中介变量;组织氛围不是人力资源管理系统影响企业绩效的中介变量;"用留"实践对企业绩效的直接效应最显著。这表明,企业较重视人力资本的价值创造作用,而对工作氛围的价值创造作用关注不够。     

中国政府公共卫生支出的现状及对策

公共卫生支出不仅对于提供公共物品和保证社会公平非常重要,还具有促进经济增长的作用。长期以来,中国政府公共卫生支出严重不足,主要根源在于分税制。要解决这一问题应从制度和法律上保证公共卫生支出比例、明确各级政府之间财权和事权的划分,立法规范转移支付制度。     

高新技术企业人力资本投资的博弈分析

本文运用博弈论的分析方法对人力资本投资进行了分析,得出结论——企业应选择人力资本投资,并且在投资后应采取激励措施,降低员工选择离职的概率,这样才能实现企业与员工双方效用的最大化。