Income Heterogeneity in the Voluntary Provision of Dynamic Public Goods

This paper explores the effect of income inequality on the voluntary contributions to a dynamic public good. We find that income heterogeneity has a significant impact both on contributions and welfare. The results show that the often observed decay of cooperation does not carry over to the asymmetric environment considered in this study. Our results also suggest that subjects in each income class make different contribution amounts in an absolute sense and give the same percentage of their income. Moreover, we find that contributions of individuals with the same endowment are sensitive to how heterogeneous the environment is.     

21世纪养老保险改革展望

世界银行为各国养老保险改革提供了大力支持,充当着这场运动的领导者角色。本文系统介绍了世界银行对养老保险改革的策略框架,主要包括最初的养老保险改革理念和世界银行已经提供的贷款情况,探讨了有关养老保险改革的方案设计与实施中出现的若干重要问题。目前世界银行继续鼓励各国构建多层次养老保险体系,同时主张各国的决策者应探索多样化的养老保险改革路径。任何国家要想成功推行多层次养老保险体系,相关的经济、政治及制度等方面的初始条件非常重要。     

Politically Determined Income Inequality and the Provision of Public Goods

Political processes may bring about Pareto improvements by increasing income inequality in a society that produces a public good by voluntary contributions. Proportional taxation funds a “governing agent.” The most endowed agent is the Condorcet winner for governing agent. When the tax rate can also be chosen by a vote, the ideal point of the agent with median initial endowment is the Condorcet winner under Cobb–Douglas utility. If Pareto improvements are possible, this ideal point corresponds to Pareto improvement. Pareto improvement may also be possible, even when a Leviathan set taxes, if there is deadweight loss from taxation. Pareto improvements are indeed always possible in “large” societies. On the other hand, no improvements may be possible if the initial distribution of wealth is very unequal in a “small” society, and Condorcet winners may not exist for other utility functions.     

Optimal Income Taxation and Public Good Provision with Endogenous Interest Groups

This paper studies public goods provision when agents differ in earning abilities as well as preferences. Heterogeneity in skills makes redistribution desirable and generates an equity-efficiency trade-off. If tax revenues are devoted to a public good, this trade-off is affected in such a way that income transfers are less desirable. High-skilled individuals thus have an incentive to exaggerate their preferences for public goods. Analogously, low-skilled individuals lobby against public good provision. A requirement of collective incentive compatibility eliminates these biases. It implies that income transfers are increased whenever a public good is provided and are decreased otherwise.     

转型期城市老年人口收入状况的分析

在我国经济体制改革深入发展的过程中 ,城市老年人口作为一个特殊群体越来越为人们所关注。本文从山西省太原市老年人口的经济状况调查入手 ,分析了该群体的基本收入状况 ,并对如何提高和解决老年群体的收入水平提出了对策和建议。     

Income Distribution, Taxation, and the Private Provision of Public Goods

This article investigates the role of taxation when public goods are privately provided. Externalities between consumers via the public good are shown to cause kinks in social indifference curves. As a result, a government restricted to income taxation should engineer enough inequality to ensure there are some non-contributors to the public good. Whether commodity taxation changes this conclusion depends on the extent to which consumers "see through" the government budget constraint. If they can, inequality should still be sought. When they cannot, in contrast to the case of an economy with only private goods, commodity taxation can be used in conjunction with income transfers to achieve the first-best.     

The Relationship between Income,Wealth and Age in Australia

This article analyses the relationship between income, wealth, wealth‐adjusted income and age in Australia using a 2009–10 cross‐sectional data set. The main findings are: (i) wealth and wealth‐adjusted income generally rise with age, while income is constant across the life cycle; (ii) both income inequality and wealth inequality rise until mid‐life and fall thereafter, while wealth‐adjusted income inequality depends on the method of calculation used, one showing a fall in later life and another showing no fall; and (iii) after income, wealth and wealth‐adjusted income inequalities are adjusted for age, underlying inequality is lower in all three cases.     

养老保险制度：历史、现实与未来

我国养老保险已实现从企业统揽到社会保险的制度转换。近年来,养老保险基金欠费严重,隐性债务问题显现。变现部分国有资产充实社会保险基金,加强基金管理成为完善我国养老保险制度的未来选择。     

Public Provision of Private Goods,Self‐Selection,and Income Tax Avoidance

Redistributive taxation should benefit those with low earnings capacity rather than those who choose a lower income to obtain tax savings. Several contributions have highlighted how public provision of work complements can discourage people from lowering labor supply to diminish taxable income. We show how tax avoidance, previously neglected, can alter the conclusions regarding public provision. Tax avoidance breaks the link between labor supply and reported income. An agent reducing his reported income to escape taxes might no longer forego a publicly provided labor complement, because he can now lower his income by avoiding more rather than working less.     

我国新旧所得税会计准则的比较研究

2006年2月15日。财政部发布了39项会计准则,并将于2007年1月1日起率先在上市公司执行。本文以《企业会计准则第18号——所得税》为例,对比分析了我国新旧所得税会计准则在制定准则所依据的基础观念、所得税会计差异的分类、所得税会计方法、财务报表列报与披露等方面的主要变化,分析了产生差异的原因,并对新准则的相对优势进行了简要评价。     

家庭养老的可持续性分析

面对人口老龄化、高龄化和家庭小型化的现实,关乎家庭养老的前景,有一种比较流行的观点就是家庭养老应该积极地向社会养老转变。该文通过对中华民族"孝"道伦理、法律、老年人的心理需求、"未富先老"国情的制约和国外家庭养老的分析,得出结论是:否认家庭养老是形而上学的绝对化的倾向;家庭养老是人类社会的本能所系,那种寄人类养老完全于社会化的倾向是人类社会认识过程中的一个误区。     

我国老年旅游市场的现状研究

我国旅游业比西方国家起步较晚,直到80年代末才初具规模,而老年旅游市场也才逐步得到社会和旅游组织的关注,但开发的力度远远不够,仍然处于起步阶段.中国目前60岁以上老年人有1.42亿多,占总人口数的1l%以上,已提前进入老龄化社会,且以3%的增幅发展,老年旅游市场有着较大的发展空间.本文分析了我国老年旅游市场的现状及不足,并提出了进一步开发老年旅游市场的策略.     

清道光二十九年财政岁入岁出数字厘正

清代距今时间不远,中央政府档案保存下来的也不少,但是有关各个时期中央财政及各行省岁入岁出的具体数字,至今可以看到的却很少.就道光年间的情景而言,目前为研究者所参照的文献资料主要有两种,印王庆云的<石渠余记>与清翁同龢家抄本<道光十八年至二十八年岁入岁出册>.笔者在龚显曾的<龚咏樵藏钞>中新看到道光二十六年至二十九年的中央财政及各直省岁入岁出记载,可补当时资料的许多缺陷,并进而发现王庆云的<石渠余记>中关于道光二十九年的数字,存在着误抄讹传的现象,应予厘正.     

Late Start with Extra Schooling: The Effect of Increase in School Entry Age and Preschool Provision

This paper analyses the combined effect of school entry‐age increase and the changes in preschool provision on educational achievement using a difference‐in‐difference specification. Achievement is assessed using the score on national standardised tests across a range of subjects. The analysis uses the changes in policy in different years across two states in Australia. I find positive effects for several subjects across different grades. Results are robust to falsification tests. In one state, however, cohorts starting school during the policy transition period are adversely affected, possibly due to disruption in preschool education.     

Social Security and Old Age Unemployment Risk with Efficient Wage Bargaining

I analyze a life‐cycle economy with old age productivity risk where wages, employment, and severance payments are set through efficient bargaining between risk averse unions and risk neutral firms. Allocations with limited union membership are second‐best inefficient as they generate too little labor supply in young age, too much consumption before retirement, too little employment of older workers (early retirement), and too little insurance against old age unemployment. Providing public transfers to early retirees (disability benefits or early pensions) might help to increase the degree of risk sharing at the cost of lower old age employment. Depending on whether absolute risk aversion is increasing or decreasing in consumption, these policies might or might not produce efficiency gains at equilibrium.     

Income Tax Reforms and Redistribution by Age Group: Evidence From Japan

In the 1980s, tax policy changes mitigated the redistributive effect of income tax. The present study attempts to explore how different the redistributive effect of the income tax reforms in Japan is among age groups, using Japanese household microdata for the period 1984–2009. The following results are obtained. First, the overall redistributive effect was greatest for the elderly group, followed by the middle‐aged group, and then the young group. Furthermore, this trend increased steadily over time. Second, the difference in total redistributive effects between the young and elderly increased owing to a large reduction in the base effect for the young.     

Grey Horizons: Who Pays for Old Age in the 21st Century?

This article challenges pessimistic interpretations of the economic impact of population ageing that have been advanced by the World Bank and others. Common perceptions of an ‘old age crisis’ are shown to result from a narrow reading of demographic data. Future changes in the age structure of the population will be no greater than those already experienced and accommodated in the last fifty years, and estimates of demographic dependency ratios provide an unreliable basis for future economic projections. Although population ageing will require a larger proportion of income to be transferred from years of work to years of retirement, this cost cannot be significantly reduced by shifting from public to private pension systems. Moreover, the cost is one that we should welcome; it is the price we have to pay for longer life.     

老龄化趋势下基本医疗保险筹资费率测算

新世纪的中国将面临严峻的老龄化形势。在此背景下实施的新的基本医疗保险制度能否筹集到足够的资金，顺利应对老龄化，实现其保障目标，已成为人们关注的焦点。本文以中国老龄化发展趋势预测数据、近20年来人均工资与人均医疗费用实际数据等资料为基础，分别考虑人均医疗费用占人均工资比率不变和增长两种情况，对2000年至2050年间基本医疗保险制度费率增长状况进行了测算，得出了老龄化对医疗保险筹资费率影响的具体数值。并在此基础上提出了保持人均医疗费与人均工资同步增长和扩大医疗费的筹资来源等应对老龄化的政策建议。     

上海老年人口生活质量的变化趋势与对策研究

利用1998年、2003年和2005年连续三次上海市老年人口状况和意愿调查和跟踪调查数据,对影响上海老年人口生活质量的经济、健康和居住三个方面作了纵向对比分析,研究了上海老年人口生活质量的现状、变化特点及存在的问题,提出了进一步提高老年生活质量的对策。