Optimal Tax-Transfer Systems and Redistributive Policy

In this paper we develop "optimal yardsticks" to gauge the effectiveness of given tax and benefit policies in reducing inequality. We show that the conjunction of the optimal tax and optimal benefits policies constitutes the optimal tax-and-benefit policy, given the tax and benefit budget sizes. A decomposition formula enables trends in the inequality impact of taxes and benefits to be explained in terms of changing policy effectivess (targeting) and budget size effects. The analysis incorporates a distributional judgement parameter, for sensitivity analysis, and concludes with an examination of the Finnish case for the period 1971–1990.
JEL Classification : D 63     

On the Targeting and Redistributive Efficiencies of Alternative Transfer Instruments

The distributional characteristic provides an attractive alternative to conventional approaches used to evaluate the targeting performance of transfer programs. We decompose it into two components that are useful both conceptually and empirically; one capturing the targeting efficiency of the instrument, the other its redistributive efficiency . The redistributive index can also be generalized for the purposes of evaluating the degree of progressivity in tax-benefit structures. For illustrative purposes, we present an empirical application of the distributional characteristic and its decomposition using Mexican data. The welfare gains from using categorical targeting and means testing reflect improvements in redistributive and targeting efficiency respectively.     

论社会保障的生命周期及中国的周期阶段

从国家保障、福利国家、强制储蓄和社会保险等主要的社会保障模式中 ,可以看到由产生、成长、高峰、衰退和消亡等阶段组成的社会保障体制的生命周期。中国的新社会保障体制在其生命周期上已经完成产生阶段 ,正处于成长阶段的中期 ,经过另外三十年左右的努力 ,将可以进入高峰阶段。为此 ,中国需要在社会保障体制的改革和建设中对农村保障、养老保障、失业保障和医疗保障诸方面 ,付出一系列特殊而具体的努力     

社会网络视角下知识转移的机制与策略

从社会网络研究的范式特征出发,提出了社会网络作用于知识转移的3种机制:互惠机制、交换机制和信息机制,分析了3种机制的作用机理,并提出了3种基于社会网络改进知识转移效果的策略:联系多元化策略、直接沟通策略和社会性知识地图策略。     

中国社会保障的地区差异及其转移支付

通过全国各地区社会保障支出占GDP的比重、财政社会保障补助支出占财政支出的比重、财政全部社会保障支出占财政支出的比重、养老社会保险基金收支比例及缺口、替代率、抚养比等指标，分析中国社会保障的地区差异。以养老保险为例，将其差异分解成抚养比和替代率两个因素，并以其全国平均水平为基准，确定对缺口地区的社会保障转移支付补助数额，并从社会保障转移支付的角度，对财政、统计等基础工作提出改革建议。     

Health Status Risks and the Efficiency of Social Security Systems

We studied the allocative efficiency of a social security system with earning tests focusing on the leisure–work choices of older men. Given empirical findings that health status and social security benefits are the most important determinants of such choices, we incorporated risks with respect to health status into an overlapping–generations model, and analysed how allocative efficiency was changed by the introduction of social security systems. It was found that the effects of a social security system can be broken down into particular categories and that a social security system improves efficiency when the pension system is small. JEL Classification Numbers: H55, I10, E40.     

论社会保障制度在促进社会公平方面的作用

“消除多极分化，实现共同富裕”是社会主义的内在本质。改革开放以来，我国经济增长很快，人民生活水平有了大幅提高，然而我国的贫富差距不断扩大也是不争的事实。作为社会“稳定器”的社会保障制度如何发挥其通过再分配保证社会公平的作用，这对于社会主义优越性的体现起着重要作用。本文从社会保障制度保证社会公平的本质特征出发，试论我国社会保障制度应如何在促进社会公平方面发挥作用。     

社保基金交易策略的实证分析

社保投资管理人在投资国内股票市场时,总体上采用了惯性交易策略,且"追涨"的程度高于"杀跌"的程度.其惯性交易策略及反转交易策略的强度随市场走势的变化而出现波动.通过对社保组合及其管理人旗下封闭式基金的比较研究,发现社保组合的惯性交易程度值总体上大于封闭式基金.     

社会保障基金最优持股比例研究

在不考虑信息不对称和外部性的条件下,在无穷期生命期限模型中,中央计划经济和竞争性均衡经济的结果是完全等价的;但是在有限生命期限模型中(如代际交叠模型等),中央计划经济和竞争性均衡经济的等价关系就不一定成立,而且在"动态无效率"的情况下,竞争性均衡是帕累托无效的,这时就有必要引入政府来调节经济效率。本文在代际交叠模型中引入国有股形式的社会保障来研究最优社会保障基金持有国有股的比例。研究发现:通过调节社会保障基金的持股比例可以实现中央计划经济和竞争性均衡经济的等价,实现最大的社会福利,从这个角度出发就可以确定最优的社会保障基金的持股比例。本文的结论对全国社会保障基金在未来的实际运作有指导意义。     

社会保障税与社会保障制度优化

社会保障税是指定用于社会保障的工薪税。本文分析了工薪税的税收归宿和劳动供给弹性的影响。当劳动供给弹性较小时 ,税收主要由劳动力负担 ,而且可能会增加就业压力 ;工薪税在劳动同质程度较高时可以取得较好的再分配效应。本文还描述了社会保障制度优化的理论过程。社会保障制度优化是指现收现付计划和强制储蓄计划的最优搭配 ,它以“黄金律”条件下的隔代帕累托改进为标准。就同代收入再分配而言 ,将收入再分配计划的目标定为提高受益人的受教育水平 ,而不是直接为其提供免费的社会福利 ,将有助于缓解收入再分配的代价。     

21世纪世界社会保障制度展望

世界社会保障制度可归纳为四种模式：福利型,社会共济型;国家保障型;个人储蓄型。随着全球政治,经济的发展变化,各模式面临着诸多挑战。２１世纪世界社会保障制度的总体发展趋势是：自产,自助与公私协作。社会保障立法趋向于法群化,全民化和全面化,社会保障立法的国际交易与合作日益加强。     

Social Security Systems,Human Capital,and Growth in a Small Open Economy

We consider a small open economy in which the level of public education funding is determined by popular vote. We show that growth can be enhanced by the introduction of pay‐as‐you‐go pensions even if the growth rate of aggregate wages falls short of the interest rate. The reason is that the pay‐as‐you‐go (PAYG) system allows future retirees to partially internalize positive externalities of public education due to the positive effect of higher future labor productivity on their pension benefits. The majority support for education funding will be especially strong when the PAYG benefit formula is flat, i.e., progressively redistributive. If a flat benefit PAYG pension system is in place then the economy will achieve the highest growth rate relative to the alternative pension system designs. While such PAYG pension system may be opposed by the majority of working individuals due to inferior returns to their pension contributions relative to a funded scheme, it is likely to be politically sustained by a coalition of older individuals and lower income workers.     

On the Distributional Effects of Social Security Reform

How will the distribution of welfare, consumption, and leisure across households be affected by social security reform? This paper addresses this question for social security reforms with a two-tier structure by comparing steady states under a realistic version of the current U.S. system and under the two-tier system. The first tier is a mandatory, defined-contribution pension offering a retirement annuity proportional to the value of taxes paid, whereas the second tier guarantees a minimum retirement income. Our findings, which are summarized in the Introduction, do not in general favor the implementation of pay-as-you go versions of the two-tier system for the U.S. economy. Journal of Economic Literature Classification Numbers: D3, E6.     

论社会保障税与社会保障的可持续发展

建立健全与经济发展水平相适应的社会保障体系,是经济社会协调发展的必然要求。但是现行社会保障收费制度越来越难以满足社会保障对资金的庞大需求,社会保障资金筹措困难,社会保障筹资方式的弊端日益凸显。为了进一步健全社会保障体系,解决当前和今后社会保障资金的来源问题,开征社会保障税已成为当务之急。     

公民社会保障权与农村社会保障制度

构建农村社会保障制度,应以宪法赋予农村居民的社会保障权为依据,以实现城乡社会保障体系一体化为目标,加大中央政府资助力度,从完善社会救济制度起步,并着力于在农村建立重大公共传染性疾病的防治保障制度,同时还应在对城市居民养老保险和医疗保险实行"统账分离"的基础上,分步骤为农村居民提供社会统筹养老保险和医疗保险.     

经济全球化对中国社会保障的影响

当前,全球化的核心表现形式为经济全球化。经济全球化对中国社会保障产生了深远影响。首先,经济全球化的加速发展导致了中国内部不平等的扩大,要加快建立和完善中国的社会救助体系;其次,经济全球化带来不稳定的风险,将使失业率持续攀升,要提升劳动力的素质,积极培养人才;最后,经济全球化要求有规范的社会保障立法,要大力推进中国的社会保障立法工作。     

Decomposing Redistributive Effects of Taxes and Transfers in Australia: Annual and Lifetime Measures

This paper decomposes the redistributive effect on annual and lifetime inquality of a range of taxes and transfers in Australia, using a dynamic cohort lifetime simulation model. The redistributive effect is decomposed into vertical, horizontal and reranking effects. Horizontal inequities in the tax and transfer system are found to be negligible. The extent of reranking is greater in the lifetime than in the annual context and is affected by the equivalence scales used to adjust household incomes. If no adjustment is made to household incomes, reranking is about nine per cent of the reduction in lifetime inequality. However, if each child is counted as equivalent to one-third of an adult, reranking is found to be less than one per cent.     

局域网的网络安全及应对策略

随着网络技术和信息技术的飞速发展及计算机网络的普及。人们的网络意识和网络服务需求不断增强,人们不再只是关心网络的速度和连接的范围,而是越来越关心网络的管理、服务质量、网络安全等网络安全策略方面的问题。本文针对当前办公单位局域网络安全的现状,探讨其目前存在的问题和威胁,并提出相应的解决策略。