收入分配的税收调控模式转变:从经济效率型到公平正义型

我国持续扩大的个人收入差距,是体制性和制度性发展模式导致的。从我国历次税制改革的情况看,税制的修改多注重其财政收入功能,税收调控收入分配的职能定位与税制模式的构建还没有实现有机的匹配。从经济效率型税收调控模式逐渐过渡到公平正义型税收调控模式,对于运用税收政策促进收入公平分配,实现分配正义,具有重要意义。     

When does the Gender Difference in Rumination Begin? Gender and Age Differences in the Use of Rumination by Adolescents

A cross-sectional non-clinical sample of 1,218 adolescents, aged 10–17 years, completed measures of stress, rumination, and depression to allow tests of the response style theory of S. Nolen-Hoeksema [J Res Adolesc 4:519–534, 1994] in adolescents, in particular whether increasing levels of stress and rumination in early adolescence are predictive of the onset of the gender difference in depression. Overall, females reported higher levels of stress, rumination, and depression than males. The onset of the gender differences in stress and depression occurred at age 13 years, and for rumination one year earlier at 12 years. Significantly, also from 13 years, rumination explained the gender difference in depression by showing that it significantly mediated the effect of gender on depression. Gender moderated the rumination to depression relationship; specifically the association was stronger for females than males. Developmental differences were noted in that rumination significantly mediated between stress and depression earlier in the age range for females than males. Results supported many of the predictions of Nolen-Hoeksema’s model of the emergence of a gender difference in adolescent depression.

试论完善个人收入分配制度

改革开放以来,我国个人收入差距日益扩大,若不改变这种状况,必然影响社会的稳定与和谐。本文从分析我国个人收入分配方面发生的四个重大变化入手,阐述了目前我国个人收入差距日益扩大的五个主要原因,进而提出了解决问题的对策措施。     

Reciprocal relationships between symptoms of depression and parental support during the transition from adolescence to young adulthood

This study applies latent growth curve analysis to data from three waves of the National Longitudinal Study of Adolescent Health (n = 10,828) and finds that symptoms of depression and social support interact with one another in a dynamic fashion across the transition from adolescence (mean age at Wave 1 = 15.28 years) to young adulthood (mean age at Wave 3 = 21.65 years). Parental support during adolescence is inversely associated with initial symptoms of depression for girls and boys, although adolescent girls with low levels of parental support begin the study period with significantly higher levels of depressive symptomatology than their male counterparts. In addition, adolescents who begin the study period with higher levels of depressive symptomatology report less parental support during young adulthood. Finally, regardless of their initial level of depressive symptoms, girls and boys who experience increased symptoms of depression over time also report lower levels of parental support at the end of the study period.

国民收入倍增计划与我国经济转型

党的十八大提出国民收入倍增的计划，有助于我国实现经济转型，避免陷入“中等收入国家陷阱”，促进我国经济持续稳定发展、，为此我们需要从调整国民收入初次分配、增加居民财产性收入与调整产业结构等方面进行努力。     

关于家务劳动的经济学研究综述

关于家务劳动概念的范畴、家务劳动是否存在价值以及是否应为其付酬,理论界存在着较大的争议。家务劳动在家庭内部的分配存在着明显的性别差异和分配不公平现象,不同的学者提出了不同的看法。文章综述了国内外有关家务劳动经济学方面的研究,并提出了自己的观点。     

关于我国推动区域协调发展中确保粮食安全的思考

在推动区域协调发展和推进农业现代化的条件下确保国家粮食安全，要立足于未来较长时期我国粮食供求偏紧、结构性矛盾突出的总体格局，提高粮食综合生产能力和农民种粮积极性，不断改进和完善粮补政策，合理利用国际市场调节国内粮食需求，有效控制粮食进口规模。     

我国国民收入初次分配中劳动报酬比重偏低问题研究

企业收入分配权引发的问题,同财产权中的决策权、经营管理权有因果关系。在企业决策权和经营管理权中,"共赢"的制度规则将使企业分配带来"共赢"的结果,反之则相反。因此,调整企业收入分配不公问题,关键在于保持外部约束的"刚性",促使企业对资本财产权中的决策权和经营管理权加以调整,以此实现属于劳动者的企业增量收入分配权。     

所有制改革与走共同富裕的道路

党的十一届三中全会以来,为了实现共同富裕的目标,党和政府对社会主义的所有制进行了艰辛的探索。所有制改革,其出发点和落脚点都是为了调动劳动者和要素所有者的积极性和创造性,为创造更多的社会财富,保证最广大人民的根本利益和共同富裕目标的实现。但是所有制改革既增加了人们的收入也拉大了人们之间的收入差距,如果任其发展,将会严重影响到共同富裕的实现。     

论夫妻一方婚前财产于婚后所生利益的归属

夫妻一方婚前财产于婚后所生利益的归属历来较有争议。本文首先将这些利益划分为孳息、投资收益和增值三个种类;然后对国内学者的不同观点进行了总结;在此基础上提出确定其归属的一般规则和补充规则:一般规则是如果婚后利益的产生体现对方协力则作为共同财产,否则仍为个人财产;补充规则是如果一方仅以婚前财产所生利益为唯一收入来源,则将其中一部分视为共同财产;最后提出完善我国婚姻立法的条文设计方案。