Disability insurance and optimal income taxation

This paper studies the design of disability insurance scheme when agents differ in their privately known productivity. We extend the Diamond and Mirrlees (1978) two period model to allow for agents differing ex-ante in their productivity and characterize the optimal nonlinear tax transfer that maximizes a utilitarian welfare function when per-period earnings and age are observable while individuals’ productivity and health status are not observable. We show that the induced tax/benefit scheme should exhibit a marginal income tax that decreases with age for some agents. A marginal subsidy on the young high productive income may be desirable. While the disability scheme always involves the old low productive agents to be indifferent between working and claiming disability benefits, this result is not always true for the old high productive agents. JEL Classification H55 · H23 · E62     

东中西部地区城镇居民消费行为比较研究

文章利用东中西部地区城镇居民统计数据,实证分析了经济体制改革对不同地区居民消费行为的影响,结论是经济体制改革对东中西部地区城镇居民消费行为影响明显,且影响程度从东到西逐渐减弱。     

通胀、失业率与居民收人差距——基于省际面板数据的研究（1996—2011）

传统认为通货膨胀会导致资产价格上涨及资源再配置从而扩大居民收入差距。本文基于1996—2011的省际面板数据研究发现,我国的通货膨胀率与失业率存在显著负相关,表明菲利普斯曲线在我国存在,并且与经济增长伴随的价格水平上涨通过降低失业率,总体上缩小了居民收入差距。因此从经济增长、促进就业、甚至缩小收入差距的角度看,温和的通货膨胀是可以接受的。     

How Does Trade Openness Affect Regional Demographic Transitions? Evidence from China's Provincial Panel Data

This paper investigates the effect of trade openness and other variables on the demographic transition in China using the instrumental variables regression method based on provincial panel data for the period between 1981 and 2013. The results indicate that trade openness is one of the determinants of China's demographic transition and has two distinct effects: (i) an income effect that accelerated the demographic transition by increasing per capita income; and (ii) a human capital effect that suppressed the demographic transition by reducing human capital accumulation. The effects of trade on demographic transition vary across different regions. This study identifies the important determinants of demographic transition in China's regions, and has rich policy implications for demographic transition and the upgrading of trade structure.     

从资金流量表看收入分配对需求结构的影响

本文通过1992—2015年资金流量表的实物交易数据,分析国民收入分配格局的变化趋势,并在此基础上进一步研究国民经济各机构部门的收入支出行为对国内需求结构的影响。研究结果显示,长期以来投资和消费结构的失衡主要是由企业部门可支配总收入在国民可支配总收入中所占比重的上升以及居民家庭消费倾向的降低所导致的。     

浅析企业国有资本收益收缴的比例问题

文章分析了企业国有资本收益收缴的现状,指出了其存在的问题,明确在确定国有资本收益收缴的比例时,应充分考虑企业的竞争性和所处行业的利润水平,并将其作为确定国有资本收益收缴比例的依据.文章对规范企业国有资本收益收缴,建立健全企业国有资本经营预算制度具有一定的参考价值.     

The Great Recession,Austerity and Inequality: Lessons from Ireland

The advent of the Great Recession and the widespread adoption of fiscal austerity policies have heightened concern about inequality and its effects. We examine how the distribution of income in Ireland—a country which experienced one of the most severe economic contractions—has evolved over the years 2008 to 2013. Standard cross‐sectional analysis of the income distribution shows broad stability in the Gini coefficient and in decile shares, with one main exception: the share of the bottom decile fell sharply, with the largest fall in average incomes being for that group. Longitudinal analysis shows that the falls in the average income for the bottom decile were not due to decreasing income for those remaining in the bottom decile, but to falls in income from those initially located in higher deciles. The extent of redistribution through taxes and transfers increased strongly, as measured by the Reynolds‐Smolensky index, which rose from 0.20 before the onset of the crisis to 0.27 in 2013. Analysis indicates that about three‐quarters of this increased redistribution is due to automatic stabilisers and one‐quarter to discretionary policy changes.