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.     

新形势下如何加强与改进学生思想政治工作

新形势下,高校学生工作环境发生了巨大的变化,使学生工作面临新的挑战。新时期如何加强与改进高校学生思想政治工作已成为学校工作的当务之急。因此,研究加强与改进高校学生思想政治工作应当从分析学生工作面临的环境变化着手,更新教育观念,确立“以人为本”的思想观念,搞好校园文化建设,坚持与时俱进,开拓创新。     

期转现是大宗商品期货交割的有效形式

期转现是当今世界商品期货交易中通行的一种大宗商品期货交割方式,是期货交易方式与现货交易方式最有效率的结合,是典型的非标准期货交割方式.本文着重论述了期转现的积极效应和实现条件.     

正确理解马克思劳动价值论的约束条件

文章从“问题域”、“概念”和“假设”三个层面分析了马克思劳动价值理论的约束条件,提出商品的价值与劳动力的价值的关系问题是马克思劳动价值论的深层结构,对于准确全面理解马克思劳动价值论具有指导意义。     

M公司外部环境和优劣势研究

M公司所处的外部宏观环境、铝型材行业竞争态势及公司自身内部条件表明,M公司存在诸多威胁和有利条件,企业内部也具有自身的优劣势.这表明M公司只有进行品牌创建,实施品牌策略,才能在激烈的市场竞争中立于不败之地.     

浅析提高AutoCAD二维绘图的速度

AutoCAD已广泛应用于机械、建筑、电子、服装等众多领域,计算机绘图的快速、准确、美观以及便于管理的特点是手工绘图无可比拟的,特别是二维绘图已相当普及。文章从如何提高二维绘图速度和加强绘图技巧方面进行了阐述。     

The British low-wage sector and the employment prospects of the unemployed

Are low wages a way for the unemployed to switch to higher-paying jobs? Using data from the British Household Panel Survey, the labour market dynamics of unemployed, low-paid and higher-paid employed men are analysed. Moreover, the respective (un)employment duration and occupational skill level are accounted for. Results show that in general low wages significantly reduce the risk of future unemployment and increase the chances of ascending the salary ladder, especially in the case of long-term unemployment (>360 days). Furthermore, the occupational skill level has a substantial influence on the upward mobility of low-paid jobs: individuals working in the initial period in a low-paid and higher-skilled occupation have on average an 11 percentage points higher probability of entering higher pay compared to when working in a low-paid and low-skilled occupation.     

云南长防林体系建设中几个问题的探讨

本文就云南省长防林体系建设中存在的认识问题,指导思想、政策、资金投入及有关技术问题,进行分析。提出相应的对策和意见。     

选课制下排课模式的研究

选课制的实施有利于增强学生学习过程的自主性。而与选课制相适应的排课模式有其自身的特点 ,需要在实践过程中不断地探索、研究与创新