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。     

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.     

农民增收难的制度因素分析及对策

“三农”问题以农民问题为首,而农民问题的关键是农民收入问题。只有积极稳妥地推进各项制度改革,才能从根本上促进农村经济发展,切实增加农民的收入。     

从公平效率角度看农村个人所得税的开征

农村个人所得税的开征,无论是从公平还是从效率的角度看,都是不合时宜的。根据权利义务的统一性,农民没有享受到跟城镇居民相同的权利,如果让他们履行同样的义务,无疑是不公平的。考虑到中国农村的实际情况,开征也不符合效率原则。     

西部地区减轻农民负担和增加农民收入研究

改革开放以来,农民负担主体逐步由集体转移到农户,使农民对负担的感受变得更为直接,农民负担重是全国现象,西部地区农民负担不平衡问题更为突出。制约西部地区农民增收的因素是多方面的。增加农民收入与减轻农民负担二者相互关联、相辅相成,减轻农民负担就是保护农民利益,也是增加农民收入,二者是一个问题的两个方面。在协调农民收入和农民负担关系时,关键是要找准二者的结合部。     

How Social Wealth Funds Could Help Tackle Inequality

This article examines the potential to tackle the roots of inequality by the introduction of one or more social wealth funds. Such funds would aim to capture some of the financial gains from the private ownership of capital—a principal driver of inequality—and use the proceeds for wider community benefit, such as investment in social infrastructure. In recent decades a number of countries have introduced a variant on such funds, mostly taking the form of state‐owned sovereign wealth funds resourced through the exploitation of oil, and used for a diversity of economic purposes. In contrast, the UK has failed to take the opportunity to create such funds by, for example, reinvesting the revenue from the sales of public assets. So would it be possible to build one or more such collectively owned funds in the UK, and if so, how should they be financed? As well as funding social investment and anti‐inequality programmes, could such a scheme also help finance a regular Citizen's Dividend payment or a Citizen's Income scheme?     

Pension Programs Around the World: New Comparative Global Policy Data

Abstract

Income protection during old age is a universally recognized human right. Are nations fulfilling their responsibility for income support for older adults? Using a new global dataset on social protection conceptualized and built by two of the authors, this paper examines whether countries have legislated for national pension systems, and the characteristics and adequacy of those systems.     

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。     

加快建立扩大消费需求的长效机制

党的十八大报告指出要牢牢把握扩大内需这一战略基点,加快建立扩大消费需求长效机制．释放居民消费潜力。文章提出扩大消费需求的长效机制主要包括要形成收入稳定增长机制、改善供给拉动消费的机制、改善预期让消费者敢于消费的机制。     

分配制度、收入差距与中等收入陷阱的跨越——基于日本的经验

20世纪中叶至80年代,日本逐步完善了以藏富于民为基础,以稳定就业为核心,以最低工资为保障,以收入倍增为目标的初次收入分配制度,并在再分配过程中,形成了统一均衡的财政制度、直接税主导的税收制度与保险特征的社会保障制度,并配套实施分类分级的高额累进制所得税与健全全民性社保体系。通过收入分配制度有效供给,日本创造了"一亿国民皆中产"的平等神话,从而成功地跨越了"中等收入陷阱",跻身于高收入国家行列。日本的成功经验,对于正面临居民收入差距持续扩大与落入"中等收入陷阱"风险加大的中国来说,具有重要启发与借鉴意义。