税收与收入公平分配的正相关性探析

税收是国家调节收入公平分配的重要手段。税收的公平调节功能决定了其与收入公平分配的正相关关系。在税收实践中,要不断强化税收与收入公平分配的正相关关系,以更好地发挥税收的市场公平功能、社会公平功能和伦理公平功能,从而实现收入公平分配。     

教育视角下的收入分配公平研究

收入分配公平是反映社会公平的一个重要指标,而越来越严重的收入分配差距对社会公平提出严峻挑战。西方发达国家将教育作为调节贫富差距的主要手段,中国教育因素对收入分配也存在较大影响。拟从教育与收入分配公平的正相关和负相关两个层面来探讨教育促进收入分配公平的对策。     

就业与收入公平分配的相关性分析

就业与收入公平分配问题是当前经济与社会生活中最受关注的两个热点问题。就业与收入公平分配既存在正相关关系,又存在负相关关系。就业的收入功能与收入公平分配存在正相关关系,而就业—收入体制的不完善、非正规就业和就业市场化程度的提高等则导致收入的不公平分配。正确处理就业与收入公平分配的相关性,必须强化其正相关性,弱化其负相关性。     

论税收调节收入分配的局限性

当前,我国基尼系数已超过0.4这一国际公认的警戒线,居民收入差距迅速扩大,且在继续拉大。面对这一问题,希望通过税收来缓解收入分配不公的呼声高涨,但从现实情况来看,由于税收在调节收入分配方面的某些局限性,其收入分配调节功能究竟有多大,利用税收调控是否能缓解分配不公,是一个值得深思的问题。     

军队工资制度改革的公平与效率

一、理论框架军人收入分配,是对军人劳动力要素的贡献予以补偿的一系列分配活动和分配关系。军人收入分配效率,即收入补偿与军事劳动力要素贡献相匹配。军人收入分配公平,包括经济公平与社会公平。前者指军人权利与义务、作用与地位、贡献与补偿的对等;后者指适当的收入差距。1.军人收入分配的定位。军人收入分配必须经过市场初次分配与财政再次分配两个层次,因此把握军人收入分配必须注意以下三点:一是军人收入分配与市场初次分配密切相关。社会经济是一个有机整体,市场初次分配的公平与效率将影响军人收入分配的结果,而军人收入分配的效率…     

论市场化对收入分配公平的双重影响

市场化对收入分配公平具有双重影响,这种影响既有积极方面的,也有消极方面的,每一方面又有很多具体的表现及其成因。基于市场化的收入分配公平对策必须充分考虑这两方面的影响及其具体表现。一方面要不断推进市场化进程,加大市场的分配力度,强化市场化对收入分配公平的积极影响;另一方面要规范市场化进程,在市场化过程中辅以配套措施,弱化市场化对收入分配公平的消极影响。     

社会福利视域下的军人收入分配公平及其实现

军人收入分配公平及其实现是社会福利增进的重要一环。我国的军人收入分配制度近年来有所改革,增进了军人的社会福利,但仍存在帕累托改进的余地。实现军人收入分配公平,一方面,要建立比较完善的军人工资增长制度,以促进军人收入分配的外部公平;另一方面,应实施津贴补贴同绩效工资相结合的制度,以促进军人收入分配的内部公平。同时,要建立军人社会保险制度,弥补军人收入分配制度的缺陷。     

怎样理解初次分配和再分配都要处理好效率和公平的关系？

党的十七大报告指出,要坚持和完善按劳分配为主体、多种分配方式并存的分配制度,健全劳动、资本、技术、管理等生产要素按贡献参与分配的制度,初次分配和再分配都要处理好效率和公平的关系,再分配更加注重公平。认真领会和准确把握这些精神,对于明确进一步深化收入分配制度改革的方向和任务,具有十分重要的指导意义。     

和谐社会视域中的公平

社会主义和谐社会视域中的公平是一个包含着权利公平、机会公平、规则公平和分配公平在内的完整的社会公平体系。我国目前还存在着许多不公平的问题和现象,因此,必须进一步地解放和发展生产力,同时要加强各种制度建设,从而实现和谐社会所要求的社会公平。     

理论互补与理论替代——关于军人收入分配的四种理论体系

解释当代军人收入分配中出现的新现象和新问题,可以借鉴四种理论体系:即以社会生产与再生产为视角的马克思主义生产劳动与非生产劳动理论,以生产要素的边际贡献和供求均衡为视角的生产要素收入分配理论,以人力资本的投资成本与收益为视角的人力资本收入分配理论,以效率与公平为视角的收入分配制度福利评价理论。     

THE REGIONAL ECONOMIC EFFECTS OF MILITARY BASE REALIGNMENTS AND CLOSURES IN GERMANY

We identify the causal effect of a reduction in military personnel on a number of socioeconomic indicators within the peripheries of military bases. The base realignments and closures in Germany are used as an exogenous source of variation that allows us to identify the effect of a demand shock on household income, output, unemployment, and tax revenue within a specified buffer zone around each base. The analysis covers 298 communities for the period 2003–2007. Consistent with evidence found elsewhere, we find that these base adjustments have only a marginal impact on the local community in which the bases are located.     

现、退役军人（武警）涉税政策与税收筹划

中国人民武装警察部队现、退役人员及随军家属创业、就业的各项税收制度和减免税政策,是国家拥军制度的组成部分和重要体现。落实好这些政策,对于凝聚人心、鼓舞士气、保持意志,更好地完成使命具有重要意义。     

现代条件下的价值创造与价值分配

从现代条件下劳动领域的扩展和劳动形态的变化出发 ,说明价值创造和价值分配的内在联系 ,同时指出 ,价值分配又不完全取决于价值创造 ,还受产权制度等因素的约束 ,并联系我国目前分配制度改革的实践 ,为收入理论创新寻找突破口     

税收法定主义之内涵界定

税收是国家财政收入的主要源泉之一,同时又影响着纳税人的财产利益。平衡这两方面的关系,尤其保障纳税人的合法权益,主要依赖于我国税收法律制度的规范和完善。作者认为,我国应顺应世界法制的发展潮流,从宪法和法律上明确吸收采纳税收法定主义。本文从对税收法定主义的概念和具体内容研究入手展开讨论,旨在解决税收法律制度的立法和执法的根本问题,以期对规范和完善我国的税收法律制度奠定一个良好的基础。     

Impact of tax reduction policies on consumer purchase of new automobiles: An analytical investigation with real data‐based experiments

We investigate and compare the impact of the tax reduction policies implemented in the United States and China to stimulate consumer purchase of new automobiles and improve manufacturers' profits. The U.S. policy provides each qualifying consumer with a federal income tax deduction on state and local sales and excise taxes paid on the purchase price (up to a cutoff level), whereas the Chinese policy reduces the vehicle sales tax rate for consumers. We observe that these policy designs are consistent with the tax management system and the economic environment in the respective country. We analytically determine the effects of the two tax reduction policies on the automobile sales and the manufacturer's and the retailer's profits. Numerical examples are then used to provide insights on the importance of certain factors that influence the effects of the two policies. Finally, a numerical experiment with sensitivity analysis based on real data is conducted to compare the merits and characteristics of the two policies under comparable conditions. We find that the U.S. policy is better than the Chinese policy in stimulating the sales of high‐end automobiles, whereas the Chinese policy is better than the U.S. policy in improving the sales of low‐end automobiles. The U.S. policy is slightly more effective in increasing the profitability of the automobile supply chain; but, in general, the Chinese policy is more cost effective. The methodology developed herein can be used to evaluate other tax reduction policies such as those related to the purchase of energy‐saving vehicles and to serve as a decision model to guide the choice of alternative tax reduction policies. © 2014 Wiley Periodicals, Inc. Naval Research Logistics, 61: 577–598, 2014     

关于扩大中等收入者比重的几个问题

中等收入者与中产阶级是两个不同的概念 ,这可以通过两者的内涵和外延、外部特征及其形成的社会背景、阶级分析方法和阶层分析方法的比较等几个方面加以区别 ;应该把收入水平作为中等收入者的唯一划分标准 ;扩大中等收入者比重的关键在于提高低收入者收入水平 ,调低高收入者收入 ;扩大中等收入者比重这个新观点丰富和发展了邓小平同志的“先富、后富”理论 ,体现了社会主义的优越性 ,是共同富裕的最新表现 ,改善了我国的社会阶层结构。     

Cyberpower in Strategic Affairs: Neither Unthinkable nor Blessed

Abstract

This article explores the effect of connectivity on strategic affairs. It argues that the effect on war's character is potentially, although not yet shown in practice, considerably large. Its effect upon the distribution of power among states in the international system is small, contrary to the claims of ‘cyberwar’ alarmists. All told, however, its effect upon strategic affairs is complex. On the one hand, it represents a significant advance in the ‘complexification’ of state strategies, understood in the sense of the production of intended effects. On the other hand, strategists today – still predominantly concerned with the conflicts and confrontations of states and organised military power – are generally missing the power which non-traditional strategic actors, better adapted to the network flows of the information age, are beginning to deploy. These new forms of organization and coercion will challenge the status quo.     

Coordination mechanisms for a three‐stage reverse supply chain to increase profitable returns

In this article, we consider a generic electronic product that can be remanufactured or recycled at the end of its life cycle to generate new profit. We first describe the product return process and then present a customer segmentation model to capture consumers' different behaviors with respect to product return so that the retailer can work more effectively to increase the return volume. In regard to the collaboration between the retailer and the manufacturer, we explore a revenue‐sharing coordination mechanism for achieving a win‐win outcome. The optimality and sensitivity of the critical parameters in four strategies are obtained and examined both theoretically and numerically, which generate insights on how to manage an efficient consumer‐retailer‐manufacturer reverse supply chain, as well as on the feasibility of simplifying such a three‐stage chain structure. © 2012 Wiley Periodicals, Inc. Naval Research Logistics, 2013