新古典模型中收入和财富分配持续不平等的动态演化

本文讨论了当个人劳动能力和偏好存在差异的情况下,资本收入和劳动收入分配的差异如何通过遗产机制影响收入和财富分配的持续性不平等程度。论文分析表明:在偏好、个人劳动能力和个人收入的随机冲击的影响下,如果市场是完善的,整个经济系统存在收入和财富分配的稳定不平等状态,而且,这种稳定的不平等状态与初始的财富分配的不平等和一次性的产权配置都是无关的。最后,本文分析了资本收入税和劳动收入税对持续不平等程度的影响,通过分析指出:从长期来看,在劳动能力和初始财富存在差异而偏好没有差异的情况下,征收劳动收入税比征收资本收入税更有利于改善由于能力差异所造成的持续不平等。     

新古典模型中收入和财富分配持续不平等的动态演化

本文讨论了当个人劳动能力和偏好存在差异的情况下，资本收入和劳动收入分配的差异如何通过遗产机制影响收入和财富分配的持续性不平等程度。论文分析表明：在偏好、个人劳动能力和个人收入的随机冲击的影响下，如果市场是完善的，整个经济系统存在收入和财富分配的稳定不平等状态，而且，这种稳定的不平等状态与初始的财富分配的不平等和一次性的产权配置都是无关的。最后，本文分析了资本收入税和劳动收入税对持续不平等程度的影响，通过分析指出：从长期来看，在劳动能力和初始财富存在差异而偏好没有差异的情况下，征收劳动收入税比征收资本收入税更有利于改善由于能力差异所造成的持续不平等。     

政府干预分配下劳动者收入预期对劳动参与(LFPR)的影响

最近几年,企业分配制度改革形成了一种事实上用收入刺激和吸引劳动参与的走向。受此走向影响,企业内部分配方式日趋纷纭复杂,收入刺激的功能更加强化,而个人劳动者则普遍形成了一个收入预期,铸造了收入追求的心理偏好。收入刺激功能迎合了心理偏好,于是双方面的效应都增强了,问题是:劳动者收入预期对生产有什么影响?收入刺激在怎样的情况下能保持刺激功能?由于这些因素错综复杂地交织在改革中,潜在地影响着一些公共政策决策,因而有必要加以分析论述。     

转型背景下的居民主观收入不平等与再分配偏好——基于CGSS数据的经验分析

公平、合理的收入分配格局是构建和谐社会的基石,引起社会普遍不满和对社会稳定构成实质威胁的是居民主观层面所不认可的收入分配格局。本文尝试考察我国居民的主观收入不平等对再分配偏好的影响。在将主观收入不平等合理分解为认可的不平等和不认可的不平等基础上,利用中国综合社会调查数据(CGSS),本文进行了实证检验,研究结果显示,居民认可的收入不平等与再分配偏好显著负相关,而不认可的收入不平等与再分配偏好显著正相关。此外,公平认知对居民的主观收入不平等具有显著影响。因此,当前政府的改革应该从消除体制性障碍入手,特别是要消除行业垄断、城乡有别的户籍制度等,创造一个机会均等、公平竞争的社会环境,为形成合理的收入分配格局提供制度保障。     

独善其身还是兼济天下?——中国居民再分配偏好的实证研究

再分配偏好的提高反映出民众对当前收入分配状况的不满,本文致力于从个人利益和分配公平两个角度对中国居民的再分配偏好进行解释。根据Roemer的理论,本文从成功可控性的角度构造了反映居民分配公平观念的变量,并采用中国综合社会调查(2006)的微观调查数据和Ordered Probit模型,研究发现,个人利益论和分配公平论在中国都能得到实证支持,即中国居民的再分配偏好不但存在对自身利益的考虑,也有显著的追求分配公平的动机;同时,性别和受教育程度也是影响居民再分配偏好的因素。进一步分析表明上述结论具有良好的稳健性。总之,确保机会均等、维护分配公平对于降低居民再分配偏好具有十分重要的现实意义。     

中国地区竞争力与地区居民收入差距——基于委托-代理模型的分析

中国各地区居民收入分配实际是国家-地区间委托-代理博弈过程,中国地区竞争力是影响区域居民收入分配与差距的关键因素,它不仅决定地区居民固定收入分配及差距均衡,而且与地区生产成本、联合风险偏好、经济不确定和相关性因素共同决定地区均衡产出、剩余收入与总收入分配及其差距。调节中国地区居民收入分配及其差距应当着力调节地区竞争力关系。     

当代收入分配理论的新发展

本文全面介绍了当代收入分配理论的最新发展。当代收入分配理论从不同角度研究了收入分配与经济增长的关系及收入分配格局的动态演化。在收入分配对经济增长的影响方面 ,本文重点介绍了理论上发展得比较充分的政治经济机制 ,以及教育—生育决策、社会稳定性和市场规模等机制 ;在收入分配的动态演化方面 ,本文介绍了内生收入分配格局的人力资本机制、工资机制、利率机制 ,考察了技术变化、金融发展与收入分配动态演化的关系及Lucas的偏好扰动理论。本文还介绍了收入分配福利评价理论。     

转型期的经济发展与收入分配公平

收入分配不公平会影响经济的发展 ,经济发展的最终目的应是保证同一社会中的所有成员都有平等地分享经济发展成果的权利与机遇 ,实现个人和社会的全面发展。现实经济生活中的收入分配差距恰恰有些不是在经济发展的初次分配过程中产生的 ,造成收入分配差距的原因是多方面的。转型期应正确处理好经济发展与收入分配公平的关系 ,保证分配机会、过程和结果的相对公平。解决收入分配悬殊问题 ,应把初次和再次收入分配的公平有机结合起来。     

试谈以合理分配企业收入为核心的价税改革

企业的收入分配是国民收入分配中的一个重要方面。它不仅影响国民经济中的积累与消费的比例关系,而且直接关系到国家、企业和个人的三者利益,关系到国家和企业职能的实现,以及搞活企业并保持国民经济平衡等重大问题。自1978年始我国在企业收入分配体制上做了一系列的改革,这对于改善国家与企业的分配关系起到了一定的积极作用。但是,迄今为止,我们在企业收入分配问题上所做的努力,还只限于国家、企业和个人之间的纵向分配关系,即国家对企业已经取得的收入在国家、企业、个人之间的分配。至于企业既定的收入是否合理,企业税后利润的再分配及其使用是否恰当,在企业收入分配中尚未触及。我们认为合理分配企业收入首先需要有一个前提,这个前提是所有的企业取得收入的机会均等,即在商品经济条件下竞争条件的均等。本文拟就以合理分配企业收入为前提的价税改革问题谈几点想法。     

基本养老保险与居民再分配偏好

本文基于中国综合社会调查2015年数据,从居民再分配偏好角度研究基本养老保险的再分配效应,研究结果显示:基本养老保险提高了居民的再分配偏好水平,从主观方面验证了我国基本养老保险制度对收入分配的逆向调节作用;较低的基础养老金发放水平,是导致我国基本养老保险对收入分配产生逆向调节的重要原因;在年轻群体和拥有农业户口的群体中,参加基本养老保险对居民再分配偏好的逆向调节作用更加明显。为保障和改善民生福祉,我们需要进一步提高社会保障水平,推进社保基金改革,尽快建成多层次社会保障体系,进一步完善我国养老保险制度。     

个人所得税制度的收入分配效应——基于微观模拟的研究途径

本文提供了一个微观模拟模型,用于分析我国个人所得税制度的收入分配效应.模型通过收入调整、收入时化和税收制度实施更新微观个体的收入状态,通过对微观个体收入状态的统计估算税收制度的收入分配效应.应用吉林省城镇居民的微观数据,我们对个人所得税制度的收入分配效应进行了模拟.模拟结果表明:个人所得税制度的谩计基本满足居民之间和地区之间税负公平原则;尽管目前个人所得税制度的实施没有起到明显降低城镇居民收入差距的效果,但随着居民收入水平的持续增长和收入差距的不断扩大,税收制度调控居民收入分配的能力将不断增强.     

Can the link between functional and personal income distribution enhance the analysis of inequality?

The aim of this paper is to present a framework which links functional and personal income distribution. In the first part of the paper, Piketty’s book “Capital in the XXI Century” is briefly reviewed. Piketty’s framework is discussed arguing that it can only partially explain levels and changes within personal income distribution. Piketty links the returns from capital r to the rate of growth of national income g in a very innovative way comparing them within a macroeconomic framework. He claims that when returns on capital rise more quickly than the overall economy and taxes on capital remain low, a vicious circle of ever-growing dynastic wealth and growing concentration of wealth takes place. However, the rise in the inequality of personal income distribution cannot only be explained by the rise of capital incomes. An analysis of the generation of personal incomes, and consequently of inequality, requires a suitable framework that links incomes at the macroeconomic level (national accounts) and incomes at the level of the individual/household. It is possible to set up this framework starting from individual endowments and their link to the productive structure: that is to what can be called the “generating function of personal income.” This function transforms personal endowments into personal earnings, given the productive structure, the technologies, and the market rules that determine the functional distribution. Personal income distribution and its inequality are linked to the functional one through the shares of capital and labor owned by each individual. The framework introduced here seems to be a suitable tool to account for the fact that personal income distribution is inextricably tied up to different sources of inequality in the distribution of national income. Sources come from institutional and productive structures (matrix Y), but also from the distribution of endowments and of individual/household entitlements (matrix S). This approach, we argue, allows for the assessment and evaluation of the effects of “ambitious new policies,” aimed at reducing poverty and inequality ex-ante, as suggested by Atkinson in his last book.     

赡养系数与个人所得税税制改革

文章在估算城镇居民收入分布函数的基础上,对考虑家庭赡养系数的个人所得税税制改革的政策效果进行了模拟分析。结果发现,在保证个人所得税总税收收入基本不变的前提下,在扣除标准中考虑赡养系数后,中低收入家庭的所得税负担有所减轻,高收入家庭的税收负担相应加重;相当一部分中等收入家庭(占总人口11.44%)的边际税率下降了5个百分点,这对刺激就业有着积极的影响。因此,考虑赡养系数能够使个人所得税更好地体现税收公平并发挥调节收入分配的职能。     

完善个人所得税制度研究

个人所得税制改革必须与国情相结合分步实施、循序渐进,而不能一步到位。“十一五”乃至更长的一段时期,个人所得税制应按照主要体现收入再分配的政策目标来完善:实行综合与分类相结合的混合所得税制课税模式;简并税率形式,调整税率的幅度和结构;采取有效措施,减少个人所得税流失。     

我国个人所得税：如何调节收入分配

传统观点认为个人所得税是公平与效率权衡的产物。但是,这种结论并没有考虑逃税因素。如果将逃税因素纳入分析框架,个人所得税调节收入分配的机制在不同条件下将存在差异,公平与效率可能同时实现。本文从公众收入中存在的隐性收入出发,分析了这种收入对个人所得税调节收入分配的影响,并总结出个人所得税存在高结构累进性与低结构累进性两种再分配机制。对于我国而言,低结构累进性的个人所得税才能发挥调节收入分配的作用。     

Modelling aggregate personal income tax revenue in multi-schedular and multi-regional structures

This paper derives analytical expressions for aggregate personal income tax revenue obtained from a multi-schedular and multi-regional personal income tax system, with revenue divided among central and regional governments. Aggregate income tax revenue is expressed as a function of characteristics of the distribution of taxable income, making it possible to identify the sources of revenue differences among regions. The approach is applied to the tax structure in Spain, and the effects of income distribution differences among the Spanish regions are examined.     

Investigating the distribution of personal income obtained from the recent U.S. data

This study considered the conservation of money in a closed economic system. In such system, the probability distribution of money is exponential, and similar to the Boltzmann-Gibbs function in a closed energy system. The theoretical concept of econophysics is compared here with empirical data. The current work analyzes the recent data with regard to personal income distribution obtained from United States Census Bureau for the years 2006, 2007 and 2008. The data was best fitted with the exponential function, which supports the theoretical assumption for the income of the majority of the population. This study also investigates this distribution for a population with high personal income.     

Public investment criteria,insurance markets,and income taxes

The evaluation of small government investments is studied in a one-commodity, two-period world with risk and income taxation, assuming both complete and incomplete insurance markets. When marginal personal tax rates differ or markets are incomplete, there are at least two interpretations of the assumption that the distribution of income is optimal. The correct discount rate for riskless investment depends on which interpretation is chosen. The correct adjustment for risk generally does not. The use of nonmarket information - relating the returns from the proposed investment to those from ongoing activities - to compute this adjustment is explored.     

CYCLICAL FLUCTUATIONS IN FACTOR SHARES AND THE SIZE DISTRIBUTION OF INCOME

The way in which cyclical fluctuations in activity in the U.K. economy affect factor income shares and the channels through which these effects work through to the size distribution of income are traced. Using National Accounts data, the impact of an upturn in activity in increasing the shares of profits and self-employment income in factor incomes, and of self-employment and rent, interest and dividends in personal incomes, is quantified. Using Family Expenditure Survey micro-data, the resulting shift in decile shares in personal income, which is towards the top of the size distribution, is estimated.     

The impact of corporate and personal income taxes on the location of firms and on employment: some panel evidence for the Swiss cantons

The impact of corporate income taxes on location decisions of firms is widely debated in the tax competition literature. Tax rate differences across jurisdictions may lead to distortions of firms’ investment decisions. Empirical evidence on tax-induced relocation and subsequent economic development in the US and Europe is still inconclusive. Much the same applies to Switzerland. While there is some evidence on personal income tax competition between Swiss cantons, evidence on the impact of intercantonal corporate income tax differences on the location of business within Switzerland is missing. In this paper, we present econometric evidence on the influence of corporate and personal income taxes on the regional distribution of firms in 1981 and 1991 and on cantonal employment using a panel data set of the 26 Swiss cantons from 1985 to 1997. The results show that corporate and personal income taxes deter firms to locate in a canton and subsequently reduce cantonal employment.