Many a little makes a mickle: Why do consumers negatively react to sequential price disclosure?

Drip pricing (DP) is distinct from partitioned pricing as it sequentially discloses surcharges to consumers. Critics see DP as a deceptive pricing tactic because it obscures the final price of an offer. We examine the effects of the timing of the final price disclosure and the number of sequentially presented surcharges on consumers' attention to the final price and, ultimately, perceived price fairness. In an eye‐tracking study with 225 participants, we find that the sequential (vs. up‐front) disclosure of the final price lowers perceived price fairness by increasing consumers' attention to the final price, in particular, when the number of surcharges is high. In addition, the sequential disclosure of the final price lowers perceived price fairness because of higher perceived price complexity and lower pricing transparency perceptions. The findings suggest that firms need to be aware of both attentional and cognitive effects of the final price disclosure when designing DP.     

Emotional labor in a non-isolated service encounter - The impact of customer observation on perceived authenticity and perceived fairness

Emotional labor is a frequently discussed topic in the service literature because of its varying effects on customers' evaluation processes. Previous research has primarily investigated the effects of emotional labor from an employee-customer perspective. This article considers customer copresence and argues that the observed interaction between an employee and another customer affects the focal customer's evaluation process. An extended customer-employee-customer model is presented and empirically tested in a pharmacy setting. The findings show that distinctive emotional labor affects customers' perceptions of authenticity and fairness. This study presents a more nuanced account of the effectiveness of emotional labor and provides managers with advice to enhance point-of-sale interactions.     

公平偏好下基于投资者主导的流域生态补偿激励契约设计

十四五规划强调要进一步健全生态补偿机制,实现生态文明建设新进步.为促进流域生态补偿激励机制的进一步优化,基于个体公平偏好的视角,构建基于流域生态补偿投资者为主导的动态博弈模型,探讨生态系统服务提供者和投资者共同组成的激励契约优化设计问题.研究发现:相较于投资者无公平偏好的情形,在其具有公平偏好时,补偿双方的整体效用均随补偿系数的增加而有所降低;当流域生态补偿双方均具有公平偏好时,双方的整体效用会随着补偿成本补贴系数的增加而增加;流域生态补偿投资者的公平偏好是确保自身效用最大化的一种手段.     

Income comparison and happiness: The role of fair income distribution

Relative income gap is one of the most popular approaches for explaining the income–happiness relationship. We argue in this article that when people compare their incomes, they care about distributional fairness more than relative income disparity. It is difficult for us to explain China's income–happiness paradox if we simply compare the income gap and do not explore the income‐generation process leading to income inequality. We therefore employ an approach based on a responsibility‐sensitive theory of justice that decomposes individual income into fair and unfair components. As a proxy for distributional unfairness, unfair income is considered the main source of unhappiness. Using data from the Chinese Household Income Project survey, we find strong support for the negative relationship between income unfairness and happiness. We also find a significantly positive relationship between the relative income gap and income unfairness, which leads us to consider the income comparison hypothesis as the explanation for the income–happiness paradox in a new light. Sensitivity analyses confirm the robustness of our results.     

Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception,cooperation and performance in supply alliances

We examine the effects of interactive and diagnostic uses of performance measurement systems (PMSs) on two behavioural factors (procedural fairness perception and cooperation) in inter-firm alliances. We further investigate whether the two behavioural factors mediate the relationship between PMS uses and alliance performance. We find that both interactive and diagnostic uses of PMS are significantly related to procedural fairness perception but only the interactive use is significantly related to cooperation. The relationships between the two uses of PMS and alliance performance are serially mediated by procedural fairness perception and cooperation. These findings contribute to management accounting studies in inter-firm alliances.     

Do unfair perceived own pay and top managers’ pay erode satisfaction with democracy?

Many people are relatively unsatisfied with the democratic system as it currently exists. In this empirical research note, the authors present evidence that German workers, who perceive their own pay or top managers’ pay as unfair, are on average significantly less happy with the democracy in Germany. Thus, fairness perceptions in the labour market and of income inequality seem to have spillover effects on the overall satisfaction with the democratic system.     

基于公平视角的个人所得税制改革探析

个人所得税是我国现行税制中唯一一个用于调整收入分配差距的税种,但是现行个人所得税在征收过程中并没有很好地起到应有的调节个人收入分配,促进社会公平的作用。本文从公平的涵义入手,分析了当前我国现行个人所得税制中存在的公平缺失的现状,并基于公平视角就今后如何在改革中进一步完善个税提出了一些对策与建议。     

论我国区域经济发展中效率与公平的关系

区域经济发展的相互关系,一般是选择效率与公平目标来描述的.区域经济关系的纽带是区城间的投资比例关系.区域经济关系的核心是区域间固定资产投资边际收效率的大小关系,这一关系决定了效率与公平目标的一致性与冲突性.由于自然条件、历史原因和经济基础的差异,在特定时期内,效率目标与公平目标是冲突的.要实现效率与公平的一致性,关键在于迅速提高落后地区的投资边际收效率和有效处理效率与社会公平的矛盾.     

经济伦理视角下的税收公平

"税收",作为政府组织财政收入、实现公平目标的重要工具,对这一问题的研究不仅应从经济学的视野进行研究,而且还应该从伦理学的角度加以思考.本文从经济与伦理的双重维度出发,分析"税收公平"的内容、体现形式,探讨如何从"制度伦理"和"道德环境"两个角度构建公平合理的税收体系.     

对我国新型农村社会养老保险制度的反思

目前,新农保试点和推广已2年有余,有必要重新审视和反思我国的新农保制度.文章对以下问题进行了反思,包括:2012年新农保制度实现全覆盖的条件是否具备,个人缴费标准应实行定额缴费制还是比例费率制,捆绑式缴费应取消还是保留,“多缴多得”的激励政策如何兼顾公平和效率,个人账户中的政府补贴部分应该继承还是充公,个人账户储存额按一年期存款利率计息是否合理,地区差异的中央财政补助政策是否公平.通过反思,得出了一些结论并提出了相应的政策建议.