Is the Optimal Labor Income Tax Progressive in a Unionized Economy?*

This paper concerns optimal nonlinear labor income taxation in an economy with union wage setting and endogenous hours of work. The purpose is to study the determinants of tax progression. We show that the optimal degree of progression of the labor income tax depends on the extent to which the government can influence the wage rate via tax policy as well as on its ability to redistribute income across individuals. In addition, the argument for progressive labor income taxation depends on whether hours of work are chosen by the employed themselves or the union.     

Tax Base and Crowding‐in Effects of Balanced Budget Fiscal Policy

A dynamic general equilibrium business cycle model is constructed with staggered price adjustment, monopolistic wage setting and distortionary taxation. The government purchases goods, runs an unemployment benefit system and balances its budget through a proportional tax on labour income. A temporary tax‐financed increase in government expenditures can lower the tax rate through a demand‐induced widening of the tax base. It is shown analytically that this allows private consumption to rise, under realistic conditions, despite the negative wealth effect of increased fiscal spending.     

Information Disclosure to Employees and Rational Expectations: a Game-Theoretical Perspective: a Comment

In this comment we identify the key features of the Frantz and Walker (1997) game theoretic model that drive the non-disclosure equilibrium result in their paper. We argue that, although technically correct, their model fails to capture certain aspects of real-world wage bargaining that will be important in determining optimal disclosure strategies in practice. However, Frantz and Walker's paper illustrates the potential of analytical techniques to contribute to the employee disclosure debate.     

Capital mobility,wage bargaining,and social insurance policies in an economic union

In a two-country model with mobile capital we analyse decentralized social insurance policies. These policies are a compromise between the preferences of workers and capital owners. Due to wage bargaining, worker-based social insurance contributions are borne by capital owners. These contributions affect the profitability of investment, and consequently the direction and size of capital flows. Countries will take account of these effects in determining social insurance policy. Noncooperative decision making results in tax competition and an underprovision of social insurance. In addition, increasing economic integration, represented by increasing capital mobility, could imply a divergence of social insurance levels in the two countries.     

最低工资标准与劳动者待遇：统一抑或排斥？——基于我国最低工资制度的审慎考量

最低工资标准通常是在市场劳动力过剩时期弱势群体缺乏议价能力且就业困难时发挥效用的兜底机制,从目前我国最低工资标准实施的现状来看,存在着“三个低于”的现象,其困境产生的根源在于中央与地方政府、地方政府与企业、企业与劳动者三组力量的博弈。因此,今后需要我们重新明确最低工资制度的归属,厘清政府与企业责任、积极制定保护社会弱势群体的辅助公共政策,并最终建立主辅得当的最低工资制度。     

农民工工资水平偏低的原因及对策

文章认为,就业歧视、农民工素质偏低、城市化滞后和产业结构不合理以及有关部门调控监管不力等是造成农民工工资水平偏低的重要原因。深化就业制度改革、加快城市化进程和第三产业发展、加大对农民工培训力度、建立健全农民工工资正常增长机制等,是推动农民工资性收入持续增长的重要举措。     

女性劳动力市场理论研究——明塞尔《劳动供给研究》一书述评

明塞尔的主要思想在两卷本的《雅各布.明塞尔论文集》中得到了充分体现。他的论著之一《人力资本》系统地发展了人力资本的理论基础与分析方法;另一部《劳动供给研究》则促进了现代劳动经济学研究体系和专业风格的形成。其中《劳动供给研究》一书对人力资本理论研究中的劳动力供给问题,尤其是妇女劳动力供给行为作了详细的讨论与分析。本文主要以此书为基础,着重于讨论女性劳动力供给理论和工资差别理论,最后联系我国女性劳动力的实际情况,提出该理论的现实意义。     

中国行业收入不平等问题的解析

进入新世纪以来,中国行业收入不平等有持续扩大的趋势。基于回归方程的Shap-ley分解结果表明,人力资本、所有制、资本投资、技术等因素对行业收入差距有显著影响,其中人力资本对行业收入差距的贡献约为45%,所有制的贡献在20%以上。因此在治理措施上,实施教育均等化,提高教育回报率,开放垄断行业的劳动力市场,推行劳资谈判制度可以有效缓解行业收入差距持续扩大的问题。     

专用性人力资本投资与饭店业基层员工低薪酬现象成因解释

我国饭店业正逐步演变为典型的低薪酬行业,主要表现为固定工资合约逐渐成为主导性薪酬契约,且固定工资基数水平不断下降。文章运用专用性人力资本理论,解释了在隐性知识管理机制缺失的条件下,饭店业主为什么会放弃对专用性人力资本投资收益的追求而选择固定工资合约,并进一步分析了固定工资合约的实际支付水平为什么会逐步下降,直至最终形成接近法定最低工资标准的全行业统一价格。