当前最低工资标准在执行过程中出现的问题及建议

最低工资标准是国家宏观调控工资的手段,有利于保护非熟练劳动力的经济权益.当前最低工资在执行过程中,出现最低工资标准仍偏低,一些企业以最低工资为基本工资,加班费以最低工资标准为基点计算,绝大多数员工不知道当地最低工资标准等问题.建议最低工资标准计算办法要与城镇职工平均工资挂钩,同时出台全日制小时工资标准,加大宣传最低工资标准,让更多的员工知道最低工资标准,以维护自己的劳动权益.     

论职业经理人的报酬激励制度

分析了职业经理人的各种报酬制度的优缺点及对经理人激励作用的大小,进而分析了中国企业及政府对职业经理人的激励措施中存在偏重精神奖励而忽视物质奖励的问题,并提出将灵活多样的报酬制度和恰当的效率工资相结合的解决思路。     

出口制造业服务化与实际工资水平

信息化、服务化是推动传统制造业企业转型升级的重要途径。综合利用一系列数据库的匹配数据,实证分析我国制造业服务化在影响微观企业实际工资水平中的作用及内在机制,研究发现：（1）企业服务化过程中带来的集约效应与扩展效应可以直接提升企业的实际工资水平;（2）服务化短时间内可以通过提升生产率、降低产品价格（加成率）的方式强化出口企业“薄利多销”的优势,进而提升实际工资水平,但对产品质量的影响却不明显;（3）不同领域的服务投入对企业工资水平所带来的影响差异很大,其影响力度由高到低排序为分销、交通、金融、信息。     

工薪阶层个人所得税筹划模型的探讨

运用个人所得税筹划模型可以减轻纳税人的纳税负担,对工薪阶层的工资、薪金与年终奖金进行分析,总结工资、薪金与年终奖金的纳税特点,并根据其特点建立个人所得税的筹划模型。通过对模型的求解,得出个人利益最大化的工资、薪金与奖金分配方案。最后用模型对实例进行筹划,并与未筹划前的纳税情况进行对比,证实模型的可行性。     

生育激励与个人所得税——理论逻辑与经验论据

中共十九大报告提出要进一步“促进生育政策和相关经济社会政策配套衔接”。在厘清税收激励生育的理论逻辑基础上,运用工资税模型,获取OECD国家对此的经验论据。结果显示,许多国家运用税收政策向有子女家庭提供正向激励,且更注重中低收入家庭。进一步分析发现,通常为符合资格条件的儿童设计相同的或递增的定额税收优惠,甚至为大规模家庭赋予额外优惠;将儿童税收宽免转化为抵免,引进收入限制和可退抵免制;单亲家庭可享受额外优惠,而已婚家庭还通过个人申报纳税、婚姻优惠、家庭申报纳税等多种举措受益。应汲取和借鉴OECD国家的成功经验,逐步构建我国“生育友好型”的税收制度。     

国有企业工资总额与经济效益和劳动生产率挂钩机制有效性研究

建立健全与劳动力市场基本适应、与企业经济效益和劳动生产率挂钩的工资决定和正常增长机制是深化国有企业改革的重要举措。随着国家和地方政策的陆续出台,国有企业“薪酬-效益”联动机制建设不断提速。本文对中央管理的国有企业及地方管理的国有企业工资总额与经济效益和劳动生产率的联动关系进行了实证研究。研究结果表明,中央企业薪酬水平和各项效益、效率指标都优于地方国企。中央企业和地方国有企业工资总额决定中,效益性(利润)因素都发挥了明显作用,但也都存在着以劳动生产率为代表的效率性因素发挥作用不足的现象,与改革所要求的经济效益和劳动生产率“两挂钩”的要求相比,存在不平衡的问题。因此,建议国有企业加大分配制度改革力度,在工资总额增长路径上真正实现效益与效率并重,以及向内涵式、要素协同式增长方式的转变。     

Stopped in our tracks: From ‘giving an account’ to an ethics of recognition in feminist praxis

When the Western Australian government announced in 2010 that Indigenous people would be compensated for unpaid wages, a Yindjibarndi woman named Bigali Hanlon submitted an application to access her government files so that she could lodge a claim. At the age of four, Bigali was taken from her home in Mulga Downs, Western Australia to live in a church‐run hostel for ‘fair‐skinned’ Indigenous children until she was sent into indentured domestic service as a teenager. Three large files document her history. These files, combined with in‐depth interviews, and a film about Bigali and other Indigenous Australian people, Walking Tracks Back Home, form the basis of this article. In reflecting on the issues raised by Bigali's story, we draw on feminist writing on the costs associated with being called to give an account of oneself, considering how listening might form the basis of an ethics of recognition in feminist praxis.     

The ILO Domestic Workers Convention and regulatory reforms in Argentina,Chile and Paraguay. A comparative study of working time and remuneration regulations

In June 2011, the International Labour Conference adopted the Convention concerning decent work for domestic workers, No. 189, and its accompanying Recommendation No. 201. From a comparative law standpoint, this article seeks to analyse the role played by Convention No. 189 on regulatory reforms, focusing on the legislative measures taken in three Latin American countries that have ratified it: Argentina, Chile and Paraguay. An analysis is also made of the discussions and controversies that have determined the way in which the working time and wage provisions contained in the Convention have been incorporated into the national laws on paid domestic work in these three countries.     

The divergent logics of labour market reforms in times of permanent austerity

In an age of ‘permanent austerity’, growing economic insecurity may increase the demand for protection against labour market risks. At the same time, economic pressures may push governments to scale down on the provision of social protection. In this article, this contradiction is examined by focusing on reforms of two labour market institutions: unemployment benefits and employment protection legislation. It is argued that the incidence of reforms of both institutions follows a different set of logics, depending on the type of economic pressures as well as the political and institutional settings. The article makes use of a new data set on labour market reforms in 14 European countries over the period of 1980–2007. Results from discrete‐time logit‐regression analysis support the main hypotheses that (1) reforming unemployment benefits (UBs) does not follow the same logic as reforming employment protection legislation (EPL), and (2) factors that contribute to expansion/regulation are not the reverse of those that lead to retrenchment/deregulation.