对"农民增收"的若干政策的分析

虽然我国制定和实施了不少"农民增收"的政策,但是,农民收入的现状仍不容乐观,究其原因,一个是政策本身的不完善;另一个是人为因素的干扰.而"减免农业税费政策"则很大程度上避免了这些不利因素,对农民增收、致富有着巨大的积极意义.     

转型时期的收入分配改革对策

改革开放以来我国居民收入水平迅速提高 ,收入差距明显扩大。影响收入分配变化的原因主要有经济增长或发展 ;经济改革或体制变迁 ;经济政策变化。值得严重关注的是体制变迁中的无序因素以及原有体制中的“政策惯性”的消极影响。改善收入分配应深化改革 ,从根本上解决转型期的无序状态 ;积极发挥政府的税收和转移支付功能 ;改进宏观经济政策 ,促进结构转换 ,鼓励中收入阶层的形成和壮大 ,从而逐步构建一个两头小、中间大的收入结构     

The wage share and government job creation in Sweden, 1900–2016

ABSTRACT

This investigation explores the long-run relationship between the wage share in the non-construction private sector and government efforts to create jobs in public services and construction of infrastructure and houses, in Sweden in 1900 to 2016. In the present article, it is argued that the creation of employment with generous wages by the Swedish government has increased the bargaining power of workers outside of these sectors, thus raising the wage share, up to about 1980. Correspondingly, retrenchment from such policy has been detrimental for the wage share in recent decades. This argument is supported by the results of cointegration tests, estimation of long-run and short-run, speed of adjustment, coefficients, as well as by Impulse-response functions. While government consumption is often found to be an important determinant for the wage share, earlier research has neglected the full labor market effect of government job creation associated with an expansion of the welfare state. Sweden is an ideal case for studying the impact of welfare policy on the wage share, since it has been one of the most extensive welfare states and simultaneously has been one of the most egalitarian countries in the world.     

关于"三农"问题的理论思考

只有改变原有的增长机制和发展模式,调整国民收入再分配格局,转换政府的职能,改革农村的治理结构,确立促进农村经济、社会、政治、文化综合发展的科学的发展观,并辅之以切实可行的政策措施,"三农"问题才能得到根本解决.     

缩小居民收入差距的税收对策

征收个人所得税是缓解我国居民收入差距悬殊矛盾的有效办法.但目前我国个人所得税征管制度不够完善,常常出现"管得住工薪阶层,管不住新生贵族"的现象.当前只有加大税收征管力度,增强公民的纳税意识,"锁定"关键纳税人,才能充分发挥个人所得税在缩小居民收入差距方面的独特作用.     

Migration and the reconfiguration of Malaysia

This article examines the social impact of the 1997 financial crisis in South Korea. Although the crisis was short-lived, it has created major ripples all across the country, profoundly affecting the Koreans' lifestyle and family life as well as their values and worldview. In spite of the magnitude of the financial crisis and its social impact, scant scholarly attention has been paid to the issue, although the causes and economic impact of the crisis have been amply discussed. In view of this, the article examines major social changes brought upon by the financial crisis. The article probes, for example, how employment patterns have been deeply affected, whereby a majority of workers are now irregular workers or are underemployed. The article also demonstrates how the people's perception of work has changed and how the income gap between the rich and the poor has widened. Also discussed are, among others, the continuing discrimination against women in the workplace, rising divorce rate, increase in immigration and value conflicts over the relevance of Confucianism in contemporary Korea. In addition, the article examines the agency of the Korean people in reacting to or coping with the changing circumstances.     

农民增收的金钥匙:优化分工与提升人力资本

农民增收难,根本原因是农民人力资本存量不足、结构不合理,农民被排斥在较高端的分工与分配体系之外。优化分工、提升农民人力资本能带动农民收入增长,带来财富增长效应与财富配给效应。建议大力发展中小企业,促进区域内专业化分工;放开国内市场,着力发展第三产业;增加教育培训等公共品的提供,引导农民契合较高端的社会分工;鼓励农民增加人力资本投资并保障农民收益。     

物权的经济分析

物权状态二元结构理论可挑战甚至取代所有权权能结构分析。一些长期争议和令人困惑的以权利、权力及其关系为内容的理论问题,运用物权二元结构理论＂公式＂求解,则可以发现入口和找到出口,且能定纷止争。权利的绝对性与相对性的对立统一性,是权利自由和受约束的方法及依据;收入分配改革的关键是限制、解放和扩展权力,即权力的合理配置;市场与政府职能分工,主要是明确公权力与市场权利的边界,公权力管制的领域限于动态权利的行使;国有物权的流失和浪费,主要是因为主体代表权没有限定权利边界而可以轻易地滥用公权力。     

论个人所得税法的“以人为本”

个人所得税是调节收入分配的重要工具,它在调节贫富差距、实现社会公平方面能起到很好的作用。但是,我国个人所得税制度的人性保护现状,使纳税人没有得到公平对待,从而影响了个人所得税的功能发挥。有必要加大对个人所得税的改革力度,以发挥其公平调节作用,使我国的个人所得税制度能够更好地促进社会公平,更好地体现“以人为本”。     

浅析收益法在外资并购企业估值环节中的应用

随着全球经济一体化进程的不断推进,越来越多的跨国企业通过并购的方式快速进入中国市场,抢占市场先机,占据有利竞争地位。并购定价方式及价格在整个并购过程中处于至关重要地位,往往最终决定外资并购的成与败。该文以近期国有控股公司外资并购实际案例为背景,站在转让方立场上,重点介绍被并购企业估值与谈判定价中收益法的具体应用。