提高居民财产性收入问题的思考

"创造条件让更多群众拥有财产性收入",是十七大关于深化收入分配制度改革的一项拥有重要创新性的内容,也是增加城乡居民收入、扩大中等收入群体的重要举措,同时也是实现社会公平正义和构建社会主义和谐社会的现实需要。为此,要创造法律、经济和市场等条件,让更多群众拥有财产性收入。     

论创造条件让农民拥有财产性收入

增加居民财产性收入是我们党在以人为本,关注民生方面提出的一个新理念.笔者从十七大报告提出的"创造条件让更多群众拥有财产性收入"思路出发,仅就农民目前的财产性收入状况,特别是如何创造条件让农民拥有财产性收入进行初步的分析,以期为实现全面小康社会和增加人民福祉提供有益的建设性意见.     

上海城市居民财产性收入问题研究

十七大报告中提出"创造条件让更多群众拥有财产性收入",引起了社会的广泛关注.本文就这个热点问题进行探讨,着重围绕增加上海城市居民财产性收入的重要意义,上海城市居民财产性收入增加存在哪些问题,如何增加市民的财产性收入等问题展开.     

“创造条件让更多群众拥有财产性收入”的理论解析

党的十七大报告指出要“创造条件让更多群众拥有财产性收入”，这是我们党基于新的历史时期对我国经济社会发展趋势做出的科学判断和战略决策，这对于全面建设小康社会、构建社会主义和谐社会，逐步缩小社会发展差距、实现社会公平正义具有重要的现实意义。     

增加农村居民财产性收入的税收视角

改革开放以来,我国农村居民的财产性收入有了大幅增加,然而也存在着增长不均衡状况。本文从税收制度的视角对我国农村居民财产性收入影响因素进行了分析,并提出相应的税收对策。     

基于财产性收入的市场资源配置研究

在持续的通货膨胀中,注重“财产性收入”的理财显得尤为重要。文章指出通过市场化方式,提高资源配置效率,促使超过正常消费需求的财产转化为资本,使国民财富的积累不断地转化到“财产性收入”上来,是国民抵御“通货膨胀”的最有效方式。     

增加群众财产性收入是实现“率先”目标的重要举措

“创造条件让更多群众拥有财产性收入”，这是执政党首次在自己的纲领性文件中提出的庄严承诺，它向世人发出了一个强烈的信号：政府的责任，就是要千方百计让老百姓的腰包鼓起来!     

论“财产性收入”理论形成的历史沿革

党的十七大报告中首次提出“创造条件让更多群众拥有财产性收入”，这一理论有着丰富内涵和新意，是我国收入分配制度改革发展30年来的巨大成就，对我们全面建设小康社会，逐步缩小社会发展差距具有重要的现实意义。     

我国农村居民财产性收入现状与解决途径

我国农村居民的人均收入水平在近些年得到了很大的提高。但是,在农村居民的收入构成中,财产性收入的绝对量依然很小,且其来源单一,这在一定程度上阻碍了农村居民生活水平的提高。文章指出,应采取积极措施拓展农村居民财产性收入的来源,提高其财产性收入。这不仅能够进一步改善农民生活,同时对于扩大农村消费市场和房地产市场等也有很大的帮助。     

创造条件让更多群众拥有财产性收入

胡锦涛总书记在党的十七大报告中首次提出“创造条件让更多群众拥有财产性收入”。报告的这一提法，是深化收入分配制度改革，增加城乡居民收入，推进以改善民生为重点的社会建设的有机组成部分，是实现报告提出的“合理有序的收入分配格局基本形成，中等收入者占多数，绝对贫困现象基本消除”新要求和实现人均GDP到2020年比2000年翻两番目标的具体体现。     

农村居民收入结构解析与增收路径

农民增收困难,城乡收入差距扩大是我国面临的突出问题,并且成为制约经济发展的重要障碍。要提高农民收入,必须对农民收入来源进行解析,努力保持现有的增收优势,发掘、培育农民收入新的增长点,有针对性地提出增收路径。     

关于提高西部农民财产性收入的思考

西部农民身处落后的经济环境,财产性收入的来源既没有质量的保证、也缺乏数量的支持,因此,改善西部农民的财产性收入质量的前提是尽快提高其工资性收入和经营性收入;另外,财产性收入和工资性收入之间较强的相关性说明:"创造条件让更多群众拥有财产性收入"的一项有效策略就是提高西部农民的工资性收入。     

交易性金融资产核算及相关问题解析

《企业会计准则第22号——金融工具确认和计量》用交易性金融资产替代了旧会计准则中的短期投资,相应的会计核算也发生了重大变化。本文主要对交易性金融资产的会计核算及相关纳税问题进行了分析。     

金融业混业经营的新制度经济学诠释

混业经营形成动因的理论分析 混业经营是金融市场机制与金融制度安排有机结合的产物，对效率的追求是混业经营的内在动因。其中，混业经营的源动力来自于内在制度的创新，相应的外在制度创新是对内在制度创新效果的强化与保障。     

Consumption,financial wealth and labor income in Korea

By examining the relationship between consumption, financial wealth and labor income in Korea, this paper presents three key findings. First, we find evidence that Korean households hold a larger proportion of their wealth in human capital instead of financial wealth, compared to households in other countries. Potentially, this finding appears consistent with Koreans’ enthusiasm for human development through education despite low government funding. Another important finding is that only financial wealth fluctuations contain a large portion of temporary components. Hence, financial wealth is mainly responsible for adjustments to restore the long-run relationship between consumption, financial wealth and labor income during the examined period. Third, and perhaps most interestingly, this paper finds that before the 1997 Asian financial crisis, households in Korea had difficulty smoothing their consumption over time. This finding may be at least partly attributable to households’ limited access to bank loans and their low level of financial wealth accumulation prior to the crisis. In contrast, we find little evidence that households’ consumption behavior has changed during the recent global financial crisis.     

World economy,level development and income distribution: An integration of different approaches to the explanation of income inequality

The paper briefly outlines explanations of international differences in personal income distribution that have been formulated within the ‘world economy’ and the ‘level of development’ paradigm. The predictive power of the central variables of the paradigms are tested in a cross-national regression analysis with 72 countries. The regression results suggest support for hypotheses from both paradigms, but also suggest a partial integration of theoretical elements from both paradigms. The outcome of the proposed theoretical integration offers a new interpretation of the well-known curvilinear relationship between level of development and income inequality. This new view on the curvature of the relationship expects the integration into the world economy to result in increased income inequality in peripheral countries. But different from other views it is not implied that inequality is substantially reduced in development. The core and periphery position of countries in the world economy is seen to stabilize income inequality differences between these groups of countries. Under these circumstances, developing countries generally cannot be expected to reduce substantially their income inequality in the course of economic growth.     

城市化、政府财政支出、就业所有制结构与城乡收入差距

基于1985-2012年的数据,建立以城市化、政府财政支出、就业的所有制结构为内生变量的向量误差修正模型,并且用协整检验考察城市化水平、政府财政支出、就业的所有制结构的长期均衡与短期动态关系。实证分析发现:四者不仅存在长期的均衡关系,而且存在短期动态关系。具体而言,城市化、政府财政支出、就业的所有制结构在长期会扩大城乡收入差距,在短期则会缩小城乡收入差距。     

Testing the impact of financial inclusion on income convergence: Empirical evidence from Nigeria

Financial inclusion, as a key pillar for inclusive development, has long been considered as an important instrument for reducing poverty and income inequality. However, the income convergence effect of financial inclusion remains only partially explored. Using longitudinal data covering three survey waves on Nigerian households, this study explores the potential of financial inclusion as an instrument for reducing income disparity. After controlling for the endogeneity issues, the results of instrumental variable linear and quantile regressions consistently show a strong nexus between financial inclusion and per capita income. This positive effect is experienced by all households regardless of income distribution. The decomposition results reveal that ab initio, financial inclusion resulted in income divergence leading to widening inequality across the households with various income distributions. However, the income convergence started from the middle to the higher income household categories, with the lowest income lagging behind in the second wave. The lowest income households eventually converged in the data of the third wave. In this sense, it can be argued that financial inclusion could play an important role in the reduction of income inequality.     

Tax incentive and corporate financial performance: Evidence from income tax revenue sharing reform in China

How to stimulate corporate performance is a crucial issue of general concern in all countries. This paper examines how China’s Income Tax Revenue Sharing Reform in 2002 affects corporate financial performance. Unlike general tax policies that directly adjust the nominal tax rate or depreciation allowance, this reform indirectly affects the effective Enterprise Income Tax (EIT) rate by switching tax administration, thereby affecting corporate financial performance. We use a firm-level data-set from Annual Survey of Industrial Firms (ASIF), and test the impact by using a quasi-natural experimental design through regression discontinuity design (RDD). We find that after the reform, the effective EIT rate (ETR) of enterprises collected EIT by State Administration of Taxation (SAT) was 10% lower than that of enterprises collected EIT by the Local Administration of Taxation (LAT). If the ETR reduces by 1%, corporate financial performance, more specific, Return on Asset (ROA), increases by 1.7%. There are two available channels: increasing fixed asset investment (FAI), and alleviating external financial constraints. Additionally, the impact can be weakened for locally SOEs, large firms, firms with low SA index and those in less competitive industries.     

Financial openness,financial sector development,and income inequality: With an extensive set of pull and push factors

This paper investigates the impact of financial openness on financial sector development and income inequality. We use the de jure and de facto measures of financial openness across 78 countries from 1980 to 2019. By employing a system generalized method of moments (GMM) with 5-year averaged data and a novel push and pull modeling framework, we obtain three key results. First, the de jure measure of financial openness exacerbates income inequality and is sensitive to banking crises and conflict intensity. Second, the de facto measure spurs stock value traded in emerging market economies (EMEs) and declines domestic credit in Africa. Third, the interaction between de facto measures with schooling and governance factors affects financial sector development and income inequality. We highlighted that the mere usage of the de jure measure and their interaction is incorrect. The key implication is that valuable information about the real impact of openness can be obtained from the de facto measures and their interaction with favorable macroeconomic fundamentals, governance factors, and adverse nonpolicy factors.