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31.
随着我国税制改革逐步完善和征管工作日益加强,个人所得税征收力度和税款增幅显著加大,相应地,其调节收入分配的作用亦日益加强,同时,也应看到在税制设置和征管方面还存在诸多问题,影响了个人所得税的调节作用。本文针对有关问题提出了相应政策,以期对有关部门完善个人所得税有所裨益。 相似文献
32.
关于构建国企薪酬制度的思考 总被引:5,自引:0,他引:5
黄焕山 《武汉市经济管理干部学院学报》2002,16(3):16-21
国企收入分配制度的改革刻不容缓,不改革一方面制约国企的发展,另一方面导致人才大量流失,还有一方面是岗位技能下降。国企收入分配制度的改革一是向新的薪酬管理观念的转变;二是向激励型薪酬制度转变;三是向拉开差距的新型薪酬制转变;四是向市场决定薪酬转变。 相似文献
33.
本文在介绍收入分配与经济增长相互关系理论的基础上,实证分析了改革开放以来我国经济增长与收入分配战略的所属类型及其政策效应,指出必须从发展战略和结构调整的高度,注重改善我国收入分配关系,以实现社会稳定、经济持续快速增长和人民共同富裕的最终目标。 相似文献
34.
《Socio》2021
The persistent socioeconomic disparities in child under-nutrition in developing countries raises an important health policy question - whether different nutrition base interventions are required for different areas? Addressing this question, the main objective of this study is to investigate the trends of socio-economic inequalities in child undernutrition in Pakistan and to assess the causes of these inequalities through decomposition analysis. Using Pakistan Demographic and Health Survey, round 2017–18, data this study examined inequalities in child undernutrition through different health inequality indices. Moreover, decomposition analysis is performed by applying generalized decomposition procedure under recentered influence function (RIF) regression to find the contribution of (i) differences in levels of different factors (composition effects) and (ii) differences in the intensity of association between socio-demographic factors and child undernutrition (coefficient effects) to the observed inequality. Study findings suggest substantial pro-educated inequalities in child under-nutrition. In addition, the decomposition analysis reveals the factors such as parental education and wealth status are significant contributors to the observed inequality. Moreover, different policy interventions, for rural and urban areas are suggested. There is the need to design public health, nutrition-based, interventions to overcome rural urban disparities through bridging gaps in educational endowments of rural and urban populations. Moreover, a balanced distribution of wealth might be helpful to reduce the rural-urban gap. 相似文献
35.
Mortality,Human Capital and Persistent Inequality 总被引:4,自引:0,他引:4
Available evidence suggests high intergenerational correlation of economic status and persistent disparities in health status between the rich and the poor. This paper proposes a mechanism linking the two. We introduce health capital into a two-period overlapping generations model. Private health investment improves the probability of surviving from the first period of life to the next and, along with education, enhances an individual’s labor productivity. Poorer parents are of poor health, unable to invest much in reducing mortality risk and improving their human capital. Consequently, they leave less for their progeny. Despite convex preferences and technologies, initial differences in economic and health status may perpetuate across generations when annuities markets are imperfect.Additional support was provided by the National Science Foundation. Additional support was provided by the National Science Foundation. 相似文献
36.
The U.S. income tax system has long been recognized as a hybrid of an income and consumption tax system, with elements that do not fit naturally into either pure system. What it actually is has important policy implications for, among other things, understanding the impact of moving closer to a pure consumption tax regime. In this paper, we examine the nature of the U.S. income tax system by calculating the revenue and distributional implications of switching from the current system to one form of consumption tax, a modified cash flow tax. 相似文献
37.
Hisahiro Naito 《Journal of public economics》2004,88(12):2685-2710
Recently, several papers have reexamined the so-called production efficiency theorem and the Atkinson and Stiglitz theorem on commodity taxes in the optimal taxation literature. Naito [J. Public Econ. 71 (1999) 65] showed that indirect redistribution through production distortion or consumption distortion can Pareto-improve welfare and that the two theorems do not necessarily hold when different factors are imperfect substitutes and factor prices are endogenous. On the other hand, Saez J. Public Econ. (2002) forthcoming argued that in the long run, where human capital accumulation is endogenous, the two theorems are still valid. This paper develops reasonable alternative models where individuals accumulate human capital based on their comparative advantage. The present paper shows that the production efficiency theorem is not necessarily valid and that indirect redistribution from the able to the less able such as tariffs and production subsidies can increase efficiency even when skill accumulation is endogenous. 相似文献
38.
城乡居民收入差距的动态演变:1988~2002年 总被引:7,自引:0,他引:7
中国城乡居民收入差距已经引起广泛关注。文章以住户调查数据为基础,利用泰尔指数分解、G.Fields分解、Blinder分解、分位回归分解等多种方法讨论了1988年、1995年和2002年“城乡”因素本身对城乡居民收入差距的贡献。这些分解结果表明我国的城乡差距较显著并在不断扩大;而且城乡差距更不利于农村中的低收入人群。 相似文献
39.
房地产还原利率的构成与测算 总被引:7,自引:0,他引:7
从分析投资的风险补偿入手,提出了房地产还原利率的构成和测算公式,同时指出了构成房地产还原利率的银行利率应是复利计算方式下,相应年期的利率,然后探讨了房地产还原利率各构成部分的测算过程,并以中国房地产市场个人住房抵押贷款市场为例,给出了不同收益年限的房地产还原利率参考数据。 相似文献
40.