浅议高等教育动态收益率的计算方法

传统的教育收益率计算方法存在缺乏动态特性及与我国现实状况脱节等缺点、本文探讨了适合我国国情的动态教育收益率的计算方法并揭示出其在教育投资决策中的重要参考意义。     

我国个人所得税指数化的必要性和可行性思考

通货膨胀使个人实际收入向政府转移,变相地加重了纳税人的负担,而实行税收指数化直接有助于减轻纳税人的税负,有助于实现税收公平与税收效率。我国当前实行个税指数化非常必要。个人所得税指数化的立法中应注意个人所得税的功能定位,指数化应以自动调整措施为主,并结合考量指数化标准等问题。     

现代租赁调整折旧:一种灵活的税收安排

在不违背现行法律法规的前提下 ,直接或间接地减少税收缴纳额所作的税收安排对于提高企业的效益具有重要的意义。税收安排在西方国家得到了广泛认同 ,在我国也应具有合理性。企业所得税的交纳额取决于税率、收入总额和法定准予扣除项目金额 ,折旧额是法定准予扣除项目金额的组成部分 ,在假设企业的收入总额和其它准予扣除项目金额已定的情况下 ,税收安排就是调整折旧额。调整折旧额的主要方法是改变折旧主体或折旧额的时间分布 ,现代租赁为此提供了灵活的调整机制。     

Bayesian estimation for the Pareto income distribution

The Bayes estimators of the Gini index, the mean income and the proportion of the population living below a prescribed income level are obtained in this paper on the basis of censored income data from a pareto income distribution. The said estimators are obtained under the assumptions of a two-parameter exponential prior distribution and the usual squared error loss function. This work is also extended to the case when the income data are grouped and the exact incomes for the individuals in the population are not available. The method for the assessment of the hyperparameters is also outlined. Finally, the results are generalized for the doubly truncated gamma prior distribution. Now deceased.     

Parents’ income and children’s school drop-out at 16 in England and Wales: evidence from the 1970 British Cohort Study

This paper investigates the effect of parents’ income on children’s drop-out from school at age 16 using data from the 1970 British Cohort Study (BCS70). Unlike previous papers using the same data set, we use a continuous measure of income derived from the grouped income variable available in the BCS70, we employ instrumental variable techniques to address the issue of endogeneity of family income and take account of the potential endogeneity of income response with respect to a child’s education by jointly modelling the school drop-out decision and response to the family income question. Our estimates show the exogeneity of response to the income question with a child’s education and are in line with the previous literature finding a statistically significant small negative effect of family income on school drop-out at 16. On the contrary, other non-pecuniary parental effects, such as parental education and social class, turn out to be both significant and of a sizeable magnitude. Early versions of this paper benefited from presentations at the University of Warwick, the ZEW Summer Workshop 2002 on Human Capital, the European Society for Population Economics 2002 Conference and the European Economic Association 2002 Conference and comments by Martin Andrews, Lorenzo Cappellari, Charlotte Lauer, Derek Leslie, Jeremy Smith, Mark Stewart, and two anonymous referees. The BCS70 data were kindly provided by, and used with permission of, the UK Data Archive (UKDA, University of Essex). Funding from the ESRC is gratefully acknowledged. The usual disclaimer applies.     

中国收入分配不平等对经济增长影响的研究

文章利用中国30个省、直辖市、自治区1981-2005年的面板数据，运用面板数据模型分析中国收入分配不平等对经济增长的影响，结果表明中国短期内城乡收入差距有利于经济增长。     

中西部地区农民增收探析

近年来农民收入有较大增长,结合江西与全国农民增收的有关情况,分析农民增收及制约增收的原因,增收主要有来自种养业收入、转移性收入、工资性收入、劳务性收入、其他收入五个方面;制约增收有农业结构调整不到位、不深入,整个社会对农民收入带动及拉动不够等因素,提出从社会保障、职业教育、农村金融等方面创新工作,进一步增加中西部地区农民收入的策略。     

解决我国居民收入差距扩大的若干对策

解决我国居民收入差距过大的对策是:坚持“效率与公平并重”的原则;发挥市场机制对国民收入分配进行调节的作用;重视初次分配的调节作用;协调区域经济发展来遏制地区之间的收入差距;用农业产业化推进制度创新来从根本上缩小城乡收入差距;采用“调高、扩中、提低”的应对策略来调节个人收入分配差距,防止两极分化。     

Methods for spatial and temporal land use and land cover assessment for urban ecosystems and application in the greater Baltimore-Chesapeake region

Understanding contemporary urban landscapes requires multiple sets of spatially and temporally compatible data that can integrate historical land use patterns and disturbances to land cover. This paper presents three principal methods: (1) core analysis; (2) historic mapping; and (3) gradient analysis, to link spatial and temporal data for urban ecosystems and applies their use in the Baltimore-Chesapeake region. Paleoecological evidence derived from the geochronology of sediment cores provides data on long-term as well as recent changes in vegetative land cover. This information, combined with contemporary vegetation maps, provides a baseline for conducting trend analyses to evaluate urbanization of the landscape. A 200-year historical land use database created from historical maps, census data, and remotely sensed data provides a spatial framework for investigating human impacts on the region. A geographic information system (GIS) integrates core analyses with historic data on land use change to yield a comprehensive land use and land cover framework and rates of change. These data resources establish the regional foundation for investigating the ecological components of an urban ecosystem. Urban-rural gradient analyses and patch analyses are proposed as the most appropriate methods for studying the urban ecosystem as they link ecological and social patterns and processes for varying degrees of urbanization.     

经济增长对收入分配的影响——来自中国的实践验证

经济增长对收入分配会产生何种影响,一直是经济学中相当重要的问题。围绕着库兹涅茨倒U假说的研究表明,经济结构在解释经济增长与收入分配的相互关系时有重要的作用。本文建立了一系列模型用来解释中国近二十年来的经济增长是如何影响收入分配的,并采用1990-2005年中国经济的相关数据对该模型进行验证,表明了经济增长本身会在两个方面对收入分配产生影响,最终的作用是扩大了收入差距还是缩小了收入差距取决于经济结构的变动,其中城乡二元结构的变动起到了至关重要的作用。