提高劳动收入在国民收入中的比重

劳动收入增长落后于经济增长,分配关系不合理。要解决劳动收入比重下降问题,就必须正确理解我国收入分配指导方针,深入探讨按劳分配的内在含义,建立以劳动工资为主体的收入分配机制,健全工会集体谈判制度,转变政府职能,建立健全社会保障机制。     

Is Inequality Really Declining in Malaysia?

ABSTRACT

Official statistics report rapidly declining household income inequality in Malaysia during the 2000s. However, this phenomenon has passed unnoticed and unexplained, while public discourse widely asserts that inequality has either risen or remained high. In particular, salaries and wealth are perceived to be increasingly concentrated at the top. Difficulties in accessing national income survey data necessitate exploration of other data sources, which permit this article to investigate trends in personal earnings and wealth inequality. Recent information on retirement savings, as well as public sector employment and car sales, indicate earnings rising moderately or holding steady, marked by higher growth in the uppermost segments. On wealth ownership, housing sales record high growth at the top and lagging growth in the bottom half; while unit trust fund ownership suggests similar trends, particularly within the majority Bumiputera population. Our findings, while exhibiting gaps, shed some light on the state of inequality and broadly concur with public perceptions of rising or persistently high inequality. This study also underscores the multi-dimensionality of inequality and the importance of researching structural inequalities in labour and asset markets.     

Domesticating the future?: Citizen’s income discussion in Estonia

ABSTRACT

Citizen’s income is an idea that is currently gaining ground in many parts of the world. The prospect of disappearing jobs and social exclusion that the globalized world faces has given the idea of guaranteed income a new urgency. This article is a pilot sociological study of the citizen’s income discussion in post-socialist Estonia. The article is based on qualitative research: interviews with experts from different fields and an analysis of print media. Four systematic approaches to citizen’s income are differentiated in the paper. We analyze the views on the idea in order to explore their significance for the Estonian economic status quo and welfare state.     

少数民族地区农户投资结构变动对收入的影响

西部少数民族地区农户投资结构不合理已严重制约了农户收入的增加,影响了农业、非农产业及农村的进一步发展。通过对少数民族地区农户投资结构进行测度,分析其对农户收入的影响,以期对优化农户投资结构,促进农户收入的增加提出合理化建议。     

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。     

我国事业单位收入分配改革研究

随着经济社会的快速发展,事业单位改革被提上议程,搞活事业单位内部收入分配,是充分调动广大职工积极性和创造性的重要手段,也是事业单位改革的重点、难点。收入分配改革经历了等级工资制、结构工资制、职务等级工资制、绩效工资制四个阶段的发展,但在分配制度、分配关系以及分配秩序等方面还存在一定的缺陷和不足。对事业单位收入分配制度改革进行战略设计与路径分析,旨在通过建立事业单位收入分配配套制度、完善绩效工资制度,在关键岗位实行特殊制度等方面实现分配机制的多元化。     

陕西居民财产性收入与全国平均水平比较分析

近年来,陕西居民财产性收入增长迅速,但与全国平均水平相比仍有一定差距,存在诸如财产性收入水平低、投资渠道单一等问题。为此,保持经济稳定发展,须大力发展资本市场,培育居民理财意识,提高居民财产性收入。     

影响农民收入持续增长因素的实证分析——以江西为例

农民收入增长问题是＂三农＂问题的核心。影响农民收入增长的因素很多,根据新经济理论和人力资本理论,人力资源才是经济发展的内在原因。本文从经济活动主体——农民自身角度出发,论证开发农村人力资源,即通过人力资本投资,可提高农民素质,形成大量人力资本,是实现农民可持续增收的根本因素。为检验此推断,本文在道格拉斯函数和明塞尔函数的启示下,建立起数学模型,并以江西为例进行实证分析,说明农村人力资源开发确实是影响农民收入持续增长的根本因素。     

完善我国收入分配机制的经济法思考

法律是社会利益资源和权利的分配书。解决当前我国日趋尖锐复杂的收入分配问题,应该大力发挥经济法在分配功能。经济法在实现再分配时应遵循利益平衡原则、社会整体利益原则和有限调节原则。发挥经济法的再分配功能,建立科学分配机制,要处理好经济增长与收入分配的关系,加大利用财税杠杆调节收入分配的力度,进一步完善劳动工资立法,进一步完善社会保障法律体系,公平分配社会教育资源,缩小城乡教育投入的差距,并进一步强化经济司法。     

个人所得税的纳税筹划

个人所得税是对个人取得的各项应税所得征收的一种税,是直接对自然人征收,是一种典型的直接税,其税负负担由纳税人直接承担而不能转嫁,对纳税人的收入和纳税人的生活影响很大,因此个人所得税与广大老百姓的利益密切相关。近年来,个人所得税的纳税筹划成为热门话题,本文以普通纳税人的角度,根据个人所得税的现实情况,分析个人所得税纳税筹划的法律平台和空间以及纳税筹划的技巧。