Personal Income Tax Reform in China in 2018 and Its Impact on Income Distribution

In the context of personal income tax (PIT) reform in China in 2018, this paper examines some of the major issues of concern regarding the reform and income distribution. Using the China Personal Income Tax Micro‐simulation model, the paper compares the differences between the 2011 and 2018 PIT systems, and finds that residents relying on different income sources may face a large degree of real tax rate change. Once the tax system is altered to PIT 2018, the coverage of PIT for wage earners will decrease from 46.9 to 23.4 percent, the income redistributive effect will drop from 1.95 to 1.22 percent and the PIT's role in fiscal revenue will also be negatively affected. Nevertheless, if individual income continues to grow, the share of PIT in fiscal revenue is expected to return to the 2018 level in 2022, but its income redistribution function is difficult to recover in the short term. The paper finds that the effect of PIT on income distribution depends on the tax structure. Gradual transition to an “entirely comprehensive” tax system when conditions are appropriate will achieve better income redistribution results at a lower average tax rate.     

城市旧住宅小区管理模式研究

城市旧住宅小区管理模式有物业管理模式、社区管理模式和单位自管模式之分。旧小区管理模式改革和创新是建立政府行政管理与居民(业主)自治管理相结合、社区管理与物业管理相结合的混合型管理模式,其实现途径是加强政府对旧小区管理的领导和支持,充分发挥小区自治组织的作用,积极推行物业管理模式,更新思想观念,提高物业管理服务水平,建立物业管理与社区管理相结合的运作机制,加强法制建理服务设。     

灰色聚类综合评价方法在住宅建筑方案选优中的应用

阐述了基于灰色聚类原理开发出的一种综合评价方法，其应用于住宅建筑方案选优，既可选出相对最优方案，又可直观地评出其属于何种等级的灰类。     

Why I am a Psychology Major: An Empirical Analysis of Student Motivations

The underlying “architecture of the decision to pursue a degree in psychology was quantified using the Method of Sorting technique to identifying the critical issues necessary to make this choice. Multidimentsional scaling procedures were employed to construct a three-dimensional map representing the relationships between reasons for selecting psychology as a major. Freshman and senior psychology majors (N = 165) from a regional university and a large research-based institution rated the relative importance of items in their decision-making process. Hierarchical clustering procedures revealed seven different groups of students. Although significant differences associated with class standing were not found, institutional affiliation did influence cluster composition. Reflecting local emphases, students at the regional institution had a greater interest in Counseling Psychology, whereas those at the research-based school focused on Clinical Psychology. This semantic map and the associated item clusters arising from psychology student data provides an empirical basis for, amongst other things, course selection, faculty-initiated program design or revision, strategic niche marketing, and student retention.     

中国城市居住分异研究

对城市居住空间的研究是城市社会学的一个重要内容.自建国以来,我国城市居住空间经历了逐渐分异的历史变迁过程.如果不对居住分异加以适当的调控就会出现居住空间极化与隔离问题.城市居住空间极化是社会不公正在居住空间上的表现.城市政治经济转变与城市规划、土地制度改革与房地产开发、住房制度改革与住房商品化是转型过程中城市居住分异形成的三个主要原因.扩大中等收入群体规模、增加社会自组织力量、制定公正的社会政策是优化城市居住空间结构的有效途径.     

浅析钢结构住宅的设计和前景

钢结构住宅是目前我国住宅工业化的发展方向,因其材料和结构形式的特点,钢结构住宅是生态的、绿化的住宅形式,有非常广泛的应用前景,应该大力推广运用此技术。     

观表里山河 游晋商大院

本文试图通过对乔家、曹家、王家、渠家、常家五大“晋商大院”这一旅游品牌的品评，引发人们对晋商兴衰问题的思考，并且促进人们对晋商大院游的浓郁兴趣。     

社区医疗企业的经营策略研究

社区医疗经营的好坏关系到广大人民群众的切身利益,同时发展社区医疗存在大量的商机,但是目前许多问题阻碍了社区医疗的进一步发展。文章指出,如何去发掘潜力、发展壮大社区医疗,关键是要有创新的思维,目前社区医疗走与大医院联营或者与大医院直接经营的方式应该是一种值得尝试的途径。     

The impact of temporary uses on property prices: the example of food trucks

Food trucks represent a temporary use of vacant or underutilised land. They have been assumed to increase the livability, vibrancy and attractiveness of a neighbourhood. However, no previous study has investigated whether this effect is reflected in property prices within the surrounding neighbourhood. We investigate the impact of a food truck pod on the values of single-family homes nearby. Using a quasi-experimental design, transaction data from Portland, Oregon and a difference-in-difference specification of a spatial regression model, we find that food trucks actually represent a negative externality, and that proximity of a home to food trucks is penalised by homebuyers. The closer a home is to the food trucks, the lower is the sales price. Explanations for this effect include increased parking shortages and trash issues in a neighbourhood due to food truck visitors.     

发达国家住房福利政策的演变及启示——我国公租房领域供给侧结构性改革探析

我国公租房领域存在投资主体单一、政府财政压力大、市场参与度不够、配置低效、供需失衡及错配、贫富分区程度加大等问题，需通过推进供给侧结构性改革来予以解决。发达国家住房福利政策的演变表明，住房政策应与住房市场供需状况相适应，政府所扮演的角色须从“公共住房的直接供给者”走向“市场化供给的环境营造者”，即从“补砖头”到“补人头”是住房福利政策演进的必然趋势。我国公租房领域供给侧结构性改革应与住房供求情况相匹配。一方面，要转变政府职能，从政府实物配给逐步过渡到市场化供给；另一方面，要积极打造健康的住宅租赁投资市场以促进公租房供给市场化，并通过开发配建和货币化补贴等措施促成公租房“隐形化”混合居住模式。