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。     

加强高校收入管理的若干思考

随着高校管理体制的变化、规模的扩大、收费标准的提高,高校的收入管理出现了新情况、新问题,其地位与作用已在整个财务管理体系中居重要地位.收费工作的电算化已成为高校财务管理的必然.确保现有收入的实现与开辟新的收入增长点是高校走可持续发展的一条重要途径.     

基于理性的个人所得税税制模式选择

我国现行个人所得税采用的是分类所得税模式,该种模式已不适应我国当前社会经济的发展。通过对综合所得税、分类所得税、分类综合所得税三种税制模式优缺点及适用条件的阐述说明,分析我国分类所得税存在的弊端及改革之必然,即最早在2006年采用分类综合所得税制模式;此种模式是我国借鉴国内外实践之经验、从理论上比较三种模式之优劣、分析考虑我国之具体国情的理性选择。     

我国个人所得税法的再修改前瞻

2005年个人所得税法的修正仅是局部微调,没有弥补其根本缺陷,我国个人所得税法的改革和完善任重而道远。应当借鉴近年来各国个人所得税法律制度改革的合理因素,研究我国个人所得税法的根本缺陷,探讨进一步完善的五个关键路径:分类征收向分类与综合相结合的征收模式转变;减少累进税率级次,降低最高边际税率;规范税收特别措施;采用基本扣除与专项扣除相结合的方式,建立弹性税制,推广税收指数化和完善征管法律制度。     

缩小城乡居民收入差距的制约因素及其消解

我国是世界上城乡居民收入差距最大的国家.缩小城乡居民收入差距是和谐社会构建的内在要求.但在目前情况下,该问题的解决面临着制度体制政策弊端、法律支撑体系缺失、农村人才资源匮乏等诸多制约因素.消解其思路对策为:实施制度创新,消除体制性屏障;建立健全保护"三农"的法律法规;加快城镇化建设进程;推进农业产业化经营等.     

New directions in social stratification and income distribution: Introduction

The contributors to this special issue address important problems in the area of social stratification and income distribution. More specifically, Van der Sar and Van Praag offer a solution to the problem of measuring the relative importance of a social position by referring to the individual utility function. Hermkens and Boerman test hypotheses derived from functionalist and marxist theory concerning the degree of value consensus associated with the differential allotment of income and prestige to social positions. Shepelak points to the effects of a prevailing system of norms and values — beliefs about meritocracy, fair shares and opportunity — on the equalization of incomes. Arts and Van Wijck study social constraints to income equalization and focus on the inadequacy of decision-making processes and imperfect implementation of decisions. In the final contribution to this issue, Jasso examines the behavioral and social consequences of the simultaneous operation of two distinct considerations on courses of action: the individual's own well-being and the societal common good.     

Intergenerational income mobility in Gothenburg,Sweden, 1925–1958, before the rise of the welfare state

This paper investigates intergenerational mobility at the household level by using tax data for the city of Gothenburg, Sweden for two periods, 1925–1947 and 1936–1958, before the rise of the welfare state. Young households (selected persons under 18) are followed and income mobility (defined as changes in household disposable equivalent income) is followed across generations. In addition, socioeconomic mobility (defined as changes in the socioeconomic status of household head) is followed across generations. These two approaches of measuring mobility will tell us to what extent sons and daughters follow in their fathers' footsteps before the rise of the welfare state in Sweden. The results indicate significant intergenerational income mobility for both periods, while the period from 1925–1947 seems to be more mobile. In addition, socioeconomic mobility increased during the last period, 1936–1958. Hence, even before the rise of the welfare state, Sweden had high intergenerational income mobility.     

Income tax evasion in the United States and China

This paper compares income tax evasion in the US and China with regard to several aspects, including income tax evasion laws and cases, problems both countries face and their possible solutions. It provides a general picture of income tax evasion in the US and China from both theoretical and practical perspectives. In the last part of the paper, errors in translation on some websites are present to remind readers to be wary of such errors.     

Self-interest,distributive justice,and the income distribution: A theoretical fragment based on St. Anselm's postulate

The Mertonian starting idea for this paper is St. Anselm's idea that the will has two inclinations: an affection for what is to the person's own advantage and an affection for justice. We show that in decision-making situations, where the individual must choose a course of action from among a set of alternatives, the individual, subject to the two inclinations and thus guided by the twin considerations of own good and the common good as he/she forms the preference orderings for the alternatives, is in one of three states: (i) the state of Harmony, defined by perfect coincidence of the orderings induced by the two criteria; (ii) the state of Conflict, defined by perfect reversal of the orderings; and (iii) the state of Ambiguity, defined by ordering-pairs which are neither identical nor exactly opposite. The most general result states that if the number of alternatives is two, then the individual is in either Harmony or Conflict; if, however, the number of alternatives exceeds two, then Ambiguity is also a possible outcome. We then apply the framework to the case of choosing an income distribution, letting the own-good and common-good criteria dictate orderings based on personal outcomes (such as own income or own income rank) and social outcomes (such as mean income or income inequality), respectively, and examining the relation between the two orderings in five families of probability distributions. In the special case where own good is an increasing function of own income and the common good is a decreasing function of income inequality, our results show that each society has a group in Harmony (the poorest group) and one additional group, either in Conflict or in Ambiguity. Finally, we speculate about the behavioral and social implications of the three states and their configurations in the population.     

规范分配秩序构建和谐社会

收入公平是整个社会公平的根本内容,也是构建和谐社会的基石。我国当前收入差距悬殊的问题在城乡、地区、行业、社会群体之间及其内部普遍存在;收入不公对构建和谐社会会产生不利影响,容易诱发社会的不稳定因素;当前需要完善收入分配制度、规范收入分配秩序、落实收入公平分配措施,以此促进社会的和谐发展。     

马克思收入分配公平观与我国收入分配关系的调整

目前,我国的收入分配已由过去的平均主义开始转向收入分配差距扩大阶段。如何坚持以马克思的收入分配公平理论为指导,正确处理我国现阶段的公平与效率的关系,已成为构建社会主义和谐社会的一个重要内容,也是中国特色社会主义的本质要求和具体体现。     

Economic justice in later life: A Canadian perspective

A view of distributive or economic justice is presented. Economic justice can best be achieved through the construction and administration of social policies that promote equality of condition and opportunity such that people are able to achieve equitable outcomes based on their needs and the community's assessment of their contributions. A discussion of the income security situation of older Canadians provides an empirical vehicle for illustrating this view. The point is made that before economic justice can prevail social policies must be developed such that current levels of structured inequality are significantly moderated. Equity will be realized only when there is a shift in policy-making such that claims of citizenship take precedence over those claims based on the rights of property.     

German Income Tax Policy Between Equity and Efficiency

Equity and efficiency are usually regarded as the main objectives of tax policy. Commenting on Dr. Reginald Hansen's doctoral dissertation, the author analyses the meaning of the equity-efficiency trade-off framework in the context of the ongoing debate regarding the reform of the German income-tax system. Schmoller's and Wagner's contrasting conceptions of income taxation are discussed. The role of the tax law as an instrument of interventionism within the framework of the social market economy, especially through the use of tax incentives, is highlighted. Contrary to Dr. Hansen, the author adopts an Austrian viewpoint and argues that both the (catallactic) efficiency and equity of tax incentives are disputable, especially but not uniquely through their (ab)use in tax shelter constructions.     

Analyzing conflict severity: Predictions of distributive justice theory for the two-subgroup case

This paper formulates a model of conflict based on the theory of distributive justice. The model begins with a condition we termcleavage: There is a perfect correlation between the distribution of a valued good and a grouping variable such as race, ethnicity, or sex. Cleavage sets the stage for conflict. Two key elements are specified—conflict severity and subgroup effectiveness—and their mathematical representation described. The paper analyzes the special case where the conflict involves two subgroups, and focuses on conflict severity. Analysis identifies several sources of variability in conflict severity: the relative sizes of the two subgroups; whether the advantaged subgroup is the smaller or larger; whether the collectivity values personal attributes (such as noble birth or athletic skill) or instead values material possessions; and the extent and shape of inequality in the distribution of material possessions. Results indicate, among other things, that, in a collectivity which values personal attributes, the smaller is the disadvantaged subgroup, the greater is the conflict severity. In contrast, in a collectivity which values material wealth, the direction of the effect of subgroup relative size on conflict severity depends on the distributional form of the valued material possessions. Results also indicate that, for given subgroup relative size, conflict severity is higher the greater the inequality in the distribution of valued material possessions.     

Social Security and Taxation: A Note on Some Intellectual Foundations of Social Security and Taxation

This note offers a short summary of intellectual roots of social security and taxation as institutions. The emphasis is on very basic ideas, spanning a bridge from the German historical school to recent French thought. The purpose is, of course, to show the breadth of intellectual options.     

论物权绝对性与相对性统一

整体物权呈两个面，一个面是静态归属物权，另一面是动态行使物权，这两个面的实质是物权结构的两种状态。物权按状态结构分解为明确归属的“静态物权”和发挥效用的“动态物权”，前者是绝对排他性物权，称为“特权”，后者是必须给予限制的相对性物权，称为“权力”，并隶属于“产权”。两者如一枚硬币的两面而统一于整体的物权状态，整体物权是绝对性和相对性的统一体。学术界关于物权绝对性与相对性的争议在于“物权”的非同一性，按照物权状态结构分析，则可以定纷止争。片面强调物权的绝对性或相对性，不利于物权制度的合理构建，也将妨碍系列改革。     

全国社会保障基金境外投资收益的税收问题探析

从2006年年底开始,全国社会保障基金境外投资的大门正式开启,由此引起的该基金境内外投资收益税负不均的问题,不仅违反了税收中性原则,而且不利于该基金的保值增值。对此,主张"国家及其财产豁免"并不可行。可行的方法是将其纳入到双边税收协定中,通过对将该基金的股息、利息以及资本利得适用协定的特别条款,从而免除来源国的征税。     

浅析我国保险公司上市的收益与风险

分析我国保险上市的可行性,主要分析上市给保险公司带来的增强承保能力、偿付能力、资本运营、改制等方面的收益,以及财务风险、经营与管理风险和系统风险。收益和风险都不是绝对的,保险公司只有充分利用上市带来的机遇,真正从公司的长远发展和上市的最终目标出发,主动转换角色与经营理念,才能规避风险,获得收益。     

中国企业所得税法的改革趋向

中国企业所得税法的根本性改革是税法改革的重点。它直接关系到中央与地方,政府与企业,企业与企业之间权益的合理调整。构建公司所得税法是改革的目标。围绕这个目标,改革应通过合理配置税权增强中央的宏观调控权和地方对公共产品的供给能力,通过降低税率提高税收的效率,通过合理配置优惠政策,实现企业公平竞争和经济社会协调发展。同时,选择科学的税法理论、正确的税收政策与社会发展背景作为分析框架,是达到企业所得税法改革的目标的较好路径。