关于职工收入分配问题的调查与思考(下)

本文通过对近年来我国城镇居民收入差距过大现象的成因及其危害的分析 ,提出了建立适合我国国情的现代企业分配制度的思路 ,并阐述了在建立现代企业分配制度过程中政府和工会的责任和义务     

对当前企业分配状况的探析

收入分配事关职工切身利益,也是现实生活中他们最为关心的话题之一。目前,一线职工对企业分配状况存在一些不满情绪;它在一定程度上影响着和谐社会、和谐企业、和谐劳动关系的稳定,应引起社会各界的广泛关注。     

IRC § 71 MAY IMPOVERISH CHILDREN,ENDANGER EX‐WIVES,AND DISRUPT FEDERALISM1

The Internal Revenue Code provides that alimony will be deductible to the payor and taxable to the payee. Although this treatment may seem contrary to the payee's interest, compared to making the payments non‐deductible and nontaxable, it can increase the payee's after‐tax income. The payor's deduction will allow larger payments at no after‐tax cost increase; if the payee is in a lower tax bracket, then even after paying taxes the payee will have more resources. Because this favorable treatment of alimony does not apply to child support, children of divorce are poorer. Nor does the favorable treatment apply to lump‐sum payments, making this option less generous, even though many states have phased down the grant of alimony. Because the definition of alimony requires that it end with the payee's death—to protect the treatment provided for lump sums—the tax system is on the wrong side of the issue of violence against ex‐spouses (typically the ex‐wife). The article proposes extending to other similar payments the favorable tax treatment now provided for alimony.     

漫谈相对收入变化的心理效应

相对收入变化,可使消费者感到幸福或痛苦,产生动力或沮丧。所以,形成合理的相对收入差距,是提高人们的幸福、快乐感和幸福指数,保持社会安定和谐的重要经济基础。要形成合理的相对收入差距,就必须加强收入分配的宏观调控。     

利用消费信贷促进经济发展

我国社会主义市场经济发展中，不但有消费信贷存在和发展的必然性和必要性，同时也存在巨大的发展空间。我国现有的消费信贷规模尚小，作用未能充分发挥，是因为观念、收入、制度与管理多因索制约，因此，必须转变观念、增加收入、完善制度、改善信贷，以实现消费信贷和经济发展的良性循环。     

当前农民增收困难的原因及对策

农民增收困难是当前农村经济发展中的突出问题,其成因是多方面的,必须从战略的高度重视农民增收困难问题,采取系统对策予以解决.     

Income inequality,electoral systems and party polarisation

This study analyses why income inequality and party polarisation proceed together in some countries but not in others. By focusing on the relationship between income inequality, the permissiveness of electoral systems and party polarisation, the study offers a theoretical explanation for how the combination of income inequality and permissive electoral systems generates higher party polarisation. After analysing a cross‐national dataset of party polarisation, income inequality and electoral institutions covering 24 advanced democracies between 1960 and 2011, it is found that a simple correlation between income inequality and party polarisation is not strong. However, the empirical results indicate that greater income inequality under permissive electoral systems contributes to growing party polarisation, which suggests that parties only have diverging ideological platforms due to greater income inequality when electoral systems encourage their moves towards the extreme; parties do not diverge when electoral systems discourage their moves towards the extreme.     

准公共产品的供给分析

从传统理论上讲,准公共产品是介于公共产品与私人产品之间的社会产品,它是具有公共产品与私人产品特征的混合产品。因此准公共产品的提供就与一般商品有所差别,它是由企业与政府共同提供的。     

关于个人所得税中“工资薪金费用减除额”的法律分析

2005年和2007年的个人所得税改革引起了全社会的关注和热议,"起征点"一词成为使用频率很高的税法词汇。但从严格意义上讲,"起征点"和个人所得税改革中调整的工薪所得"费用减除额"性质是不同的。就法律性质而言,工薪所得"费用减除额"系税法为贯彻量能课税原则保障宪法规定的基本生存权和人格尊严而设,经济意义上系劳动力维持和再生产所需最低成本,而非税收优惠中减免税范畴。