论效率与公平的有机统一

效率与公平关系的对立成为资本主义发展模式的主要缺陷;效率与公平关系的失控是苏联社会主义模式失败的重要原因;效率与公平关系的合理调整是中国特色社会主义科学发展的重要表征;实现效率与公平的有机统一成为中国特色社会主义科学发展模式的优化路径。优化中国特色社会主义科学发展模式,需要从更宽阔的视野即社会有机体和社会发展合力论的视域,全面把握效率与公平之间的动态平衡与有机统一。     

公共政策中公平和效率的冲突与统一

本文尝试从主体、资源和过程层面来探讨公共政策中的公平争议问题,然后探讨市场体制下的效率问题,并提出公共政策的实践就是针对市场失灵现象进行政策干预,既追求市场配置资源时的高效率,更追求主体和资源层面的社会公平。最后,本文探讨公平和效率的关系问题,提出当公平的结果实现的是主体追求更高目标的手段而不是直接实现其目标时,公平才能与效率相协调。     

在科学发展观下坚持效率和公平的统一

一、更加注重社会公平是落实科学发展观的关键 科学发展观，是全体人民共创发展成果和全体人民共享发展成果的统一，是提高效率和促进社会公平的统一。改革开放以来，我国在发展成果上取得的成绩是举世公认的。目前的主要难点在于如何使大多数人享受改革发展的成果，进一步推动经济效率的提高。     

效率与公平统一的结合点在于初次分配

将效率与公平统一起来,关键在于分配,尤其是初次分配。初次分配是更为基础性的分配,如果初次分配严重不公,政府依靠再分配很难加以矫正。政府在调控初次分配领域中存在着一系列经济、行政和法律障碍,其中最主要的是私有经济结构中的劳资关系、国有经济的垄断地位、公开财政提供的公共服务。     

鱼与熊掌能否兼得——公平与效率

效率与公平是人类生活中的一对基本矛盾,要实现公平与效率的相互结合,就要既不过分强调效率,适当追求较高的效率,也不过分强调公平,保障相对的社会公平。公平水平的提高会带来和促进效率水平的提高;同样,效率水平的提高也会带来和促进公平水平的提高。二者相互促进、共同提高。     

马克思主义的效率与公平观

运用马克思主义的观点和方法,分析效率与公平的含义、实质及其对立统一的辩证关系,探讨社会主义市场经济条件下处理效率和公平问题的方法论原则。     

公平与效率的均衡分析

研究公平与效率的关系,可以构建公平效率理论模型和公平效益决策模型,从社会福利最大化来把握公平与效率的“度”,解析在20世纪90年代初期的历史背景下我国提出“效率优先,兼顾公平”政策的合理性。目前公平在一定程度上成为制约经济增长的一个重要因素,必须以更大力度解决公平问题。     

效率、公平与公共政策

效率是社会经济发展的重要保证,而公平是衡量人类文明的重要尺度,是维护社会稳定的价值基础。效率与公平是辩证的对立统一,既有矛盾性又有统一性。公共政策的关键就是要协调与整合二者之间的关系,确保既能提高经济效率,又能实现社会公平——借助市场机制达到资源的有效配置,以提高效率;依靠社会主义制度解决财富分配不公,以彰显公平。将效率与公平完美地结合于公共政策之中,是社会主义优越性的充分体现。     

试论公平与效率的关系

公平与效率是衡量社会均衡发展的重要尺度。不同经济制度和社会发展时期形成的公平与效率的价值观念不同。完全自由竞争的市场经济和纯粹计划经济的实践共同证明离开公平讲效率最终难以实现最佳效率,离开效率讲公平最终也达不到真正的公平。“效率优先,兼顾公平”的分配原则更体现了社会主义市场经济的优越性。     

和谐社会观:寻求公平与效率的均衡

和谐社会观有其深厚的历史文化渊源。在当代,和谐社会观体现了当代社会发展的根本要求。和谐社会的形成既有利益关系的协调性,又有价值观上的普遍性。利益讲的是效率,价值则注重的是公平,效率强调的是资源配置的有效性,公平注重的是分配的合理性,二者相辅相成,共存共荣。公平与效率之间的关系,也要与时俱进,不是一成不变的。和谐社会观,就是现阶段的经济社会发展要逐步实现公平与效率的均衡,并把此种意义上的公平与效率问题作为和谐社会观的根本问题。     

State Income Tax Treatment of the Elderly

The state and local tax treatment of the elderly varies significantly from state to state. In this article, we analyze the differences in effective tax rates for the state personal income tax for elderly versus non-elderly taxpayers. We find that in a majority of states, the average effective tax rate facing the elderly is significantly lower than that of non-elderly taxpayers. The consequences of this tax rate difference may impact long-term state income tax revenues as the elderly population continues to grow.     

关于完善个人所得税制的几点思考

我国现行的个人所得税是将原来的个人所得税、个人收入调节税、城乡个体工商户所得税合并而成的，并从1994年1月1日开始实行。几年来发挥了积极的作用。但是，在新旧体制转换过程中，我国个人所得税的设计势必要受到各种因素的制约，不可能一步到位实现规范化，而只能随着经济改革的逐步发展和人们认识的不断深化，在实践中日益完善。本文拟针对现行的个人所得税制中存在的问题及完善建议，谈一谈自己的认识。一、现行个人所得税制存在的主要问题(一)分类所得税制问题个人所得税制通常根据其计税方法的不同分为三大类，即分类所得税制、综合…     

从同工同酬看派遣工劳动平等问题

虽然《劳动合同法》对劳务派遣中同工同酬问题作出了明确规定,但鉴于派遣工的法律地位不明确,加上劳务派遣机构和用工单位具有营利性,实践中派遣工与正式工仍将存在同工不同酬现象。对此,反对与容忍的观点都有其道理。为平衡各方利益,在相关制度设计中,应对派遣工的报酬和不同岗位的派遣工实施区别对待。     

个人所得税法的价值及其立法与实施

个人所得税法所追求的核心价值首先在于公平,其次在于效率。解决社会公平问题最为可靠的是法律,集中的是个人所得税法。从我国的现实情况来看,个人所得税法的公平价值并没有得到很好的发挥,没有真正起到对个人收入差距的调节作用,甚至在一定程度上还起着逆向调节作用。个人所得税法的价值不能实现的原因需要从两个方面进行检讨,一是立法,二是法律的实施。     

The Impact of the Earned Income Tax Credit on Household Finances

Using a simulated instrument strategy, we analyze how expansions to the federal and state Earned Income Tax Credits (EITC) affected household finances over the past two decades. Using data from the Survey of Income and Program Participation wealth topical modules, we also test whether responses differ over time, as well as whether there are different responses to the federal and state expansions, and how responses vary by educational attainment. A $1,000 policy‐induced increase in the average household EITC leads to a 3 percentage point increase in the likelihood of holding money in a savings or checking account, and approximately $700 more held in savings balances. These results are coupled with large increases in pre‐tax family earnings. We also find some evidence of decreases in unsecured debt holdings. We interpret these results as further evidence that the EITC increases the financial stability of low‐income single mothers.     

我国企业收入分配制度的改革与反思

目前我国收入差距已经接近社会所能忍受的红线,收入差距、贫富悬殊问题成为社会关注的焦点,收入分配改革方案更是备受关注.本文通过对改革开放以来我国企业收入分配制度改革的回顾和反思,以理性地去探究当前收入分配制度改革的关键.     

Tax Britannica: Nineteenth Century Tariffs and British National Income

The literature on British economic history presumes thatBritain was a free trader after the repeal of the Corn Lawsand that her tariff levels were thus below those which wereoptimal for maximizing utility. Presumably, if the optimalBritish tariffs had been positive and greater than the levelsestablished by mid-century, a reduction to zero of all tariffsthat remained would have lowered British welfare even further.In this paper, we use a simple computable general equilibriummodel to simulate a drop in all British tariffs to zero. Theresulting substantial net increase in British welfaresuggests that British tariffs were much higher than would beconsistent with an optimum tariff policy. More important, thesize of British losses from her high tariff levels suggeststhat British policy was not consistent with the stance of anideological free trader.     

金山区纺织服装企业职工工资收入情况调查报告

根据全国财贸轻纺烟草工会和上海市纺织工会的要求，上海市金山区纺织行业工会联合会于2010年5月上旬对上海嘉麟杰纺织有限公司（外商投资企业）、上海嘉乐股份有限公司（民营企业）、     

The Impact of Tax Revenue from Capital Gains Realizations on State Income Tax Revenue and Budget Conditions

We explore the effect of the rapid increase in capital gains realizations on state income tax revenue during the 1990s and 2000s, and the effect that this had on state fiscal decisions regarding the use of these revenue. We find wide variation in the growth of capital gains realizations across states and that the growth in capital gains had a significant effect on state income tax revenue for many states. We find that states used a sizable portion of the additional revenue from capital gains to fund reserves in the year the revenue was generated, and that capital gains revenue lead to some reductions in taxes but not to increases in expenditures. The evidence suggests that states were conservative in their use of capital gains related revenues.     

Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages

In this paper we estimate the impacts on income tax collections of legalizing same‐sex marriage. We utilize new individual‐level data sources to estimate the federal income tax consequences of legalizing same‐sex marriages. These data sources also allow us to estimate the impact of legalization on state income tax collections. We find that 23 states would realize a net fiscal benefit from legalization, while 21 states would experience a decline in revenue. The potential (annual) changes in state tax revenue range from negative $29 million in California to positive $16 million in New York. At the federal level, our estimates suggest an overall reduction in revenues, ranging from a potential loss of $187 million to $580 million. Overall, we find that the federal and state impacts are quite modest. We also find that our estimates are only marginally affected by alternative assumptions about how many same‐sex couples will choose to marry and which partner will claim any children for tax deduction purposes.