西方发达国家的家庭政策及对我国的启示

西方国家早期的家庭政策是通过普适性的福利性手段减少家庭贫困,全面提高公民的福利水平。20世纪60、70年代,西方国家完成人口转变之后,家庭的发展进入后现代化时期,家庭模式发生了巨大转变。为达到国家的人口战略目标,西方国家的家庭政策从覆盖全民的福利性保障,逐渐转为在保证福利的同时,更加注重鼓励生育。当前西方国家在家庭政策的实施中所采取的主要政策工具包括家庭补贴和税收优惠政策,产假、生育补贴和工作保护,以及儿童看护和教育政策。依据西方发达国家家庭政策的已有经验,我国家庭政策体系可以采取"保基本、广覆盖、福利与调控人口并重"的政策路线。     

关于现行生育政策微调的思考——兼论“单独家庭二孩生育政策”的必要性与可行性

现行城乡二元生育政策对社会与家庭全面发展存在严重不利影响 ,政策约束下的非意愿性独生子女家庭大量出现 ,对父母养老和新生代健康成长存在不利效应 ,其家庭发展的脆弱性已不容忽视。对现行生育政策进行微调十分必要。今后 1 5年采取“父母中一方是独生子女的家庭可生育 2个孩子”的微调方案 ,既可减少非意愿性独生子女家庭大量出现 ,又能缓解城乡与东西部人口发展不平衡 ;既符合社会发展“以人为本”价值取向 ,又符合公共政策“公平合理”原则 ;既满足今后一个时期稳定低生育水平要求 ,又易于为计划生育工作人员接受 ;既有利于生育政策平稳过渡 ,又在操作上简便易行。     

不同国家托育服务治理模式的效果评价——基于OECD家庭数据库的比较分析

在国家实行“三孩”政策的背景下,托育服务作为一项重要的配套政策,是对宏观生育政策的有力支撑,而当下对不同托育服务治理模式的效果评价的实证性研究较少。本文基于OECD家庭数据库数据,通过托育服务公共财政支出占GDP的不同比重把托育服务的治理模式划分为国家主导型、家庭支持型和自由放任型,通过工具变量模型实证考察不同的治理模式对各国入托率与生育率的影响。研究发现：托育服务家庭支持型治理模式相比于国家主导型治理模式对一个国家入托率的提高影响更大且更为显著;托育服务国家主导型治理模式相比于家庭支持型治理模式对一个国家生育率的提高影响更大且更为显著;此外,在控制了托育服务治理模式后,“父母产假总天数”对于一国整体生育率的提升效果是明显且有效的。研究给我国的启示是：托育服务政策的改进有助于社会生育率的提高,但政府必须要实施更加主动的托育服务治理策略,即更加积极地介入托育服务领域,在财政投入与相关政策的倾斜上加大力度,把托育服务作为一项基本的公共服务,建立友好的生育政策,提高生育福利水平,这样才有助于提升国民的生育意愿。     

农民家庭禀赋、社会保障与三孩生育意愿——基于2017年中国综合社会调查数据的实证研究CSSCI

生育政策调整是应对人口老龄化的重要举措,如何有效激发农村育龄群体的三孩生育意愿是政策落地的关键。本文认为农民家庭三孩生育意愿具有较大的政策激励潜力,故而借鉴理性选择理论建立农民家庭禀赋与社会保障对三孩生育意愿的分析框架,利用2017年中国综合社会调查相关数据,构建Biprobit模型进行实证检验分析框架。主要结论有:家庭经济资本与家庭人力资本对农民三孩生育意愿具有显著的正向影响,家庭社会资本对农民三孩生育意愿具有显著的负向影响;医疗保险对农民三孩生育意愿产生“挤入”效应,养老保险对农民三孩生育意愿产生“挤出”效应。主要建议有:完善社会保障制度以提升生育福利,提高家庭经济能力以降低生育成本,制定政策优化代际合作育儿人力资本,引导树立科学的人口资源生育观等。     

个人养老金税收优惠政策何以可为?——来自美国、德国和澳大利亚的经验与启示

发展个人养老金是健全养老保险体系和积极应对人口老龄化挑战的重要举措,而灵活高效的税收优惠政策则是推动个人养老金制度高质量发展的关键要素。虽然近年来我国制定了个人养老金税收优惠政策,但是仍存在诸多问题,严重掣肘个人养老金制度的高质量发展。基于文献研究法、比较分析法对美国、德国和澳大利亚等典型国家个人养老金税收优惠政策的主要实践、基本特征、实施效果以及对中国的启示等重要问题进行深入探讨。研究发现,经过数十年的积极探索,美国、德国和澳大利亚逐步建立了灵活高效的个人养老金税收优惠政策,主要体现在激励方式灵活多样、政策制定立法先行、政策调整循序渐进、关注低收入群体的需求以及鼓励以家庭为参保对象等五个方面,有效推动了其个人养老金制度的发展与成熟。不过,这些典型国家个人养老金税收优惠政策在取得瞩目成就的同时,仍然面临对低收入群体的吸引力不足等现实困境。结合典型国家的有益经验和深刻教训,对我国个人养老金税收优惠政策存在的主要问题进行剖析,并提出更具针对性的见解,认为我国个人养老金税收优惠政策应当从四个方面作出改进：一是引入多种税收优惠模式,增强政策的吸引力;二是凸显税收优惠政策的精准性,助推优惠资源向...     

21世纪以来欧洲生育率反弹成因分析及其对中国的启示

21世纪以来欧洲生育率在经历了持续低迷后开始出现反弹。本文基于西方“第二次人口转变”理论和“低生育率陷阱”假说,从理论层面和现实层面对欧洲生育率反弹的成因进行剖析。研究发现国际人口迁移、文化嬗变作用下的个人主义思潮、宗教弱化、非婚生育观等是欧洲生育率反弹的重要影响因素。欧洲国家多年来通过现金补贴、税收减免以及完善公共服务等政策强制降低了“低生育率陷阱”的自我强化机制,阻止了生育率的持续下滑。由于欧洲各国的文化传统、社会结构、经济发展等存在差异,所以在制定促进生育率反弹的政策时具有不同的思路和侧重点。文章通过数据分析总结欧洲各国总和生育率反弹的方式和程度,并对欧洲典型国家的生育支持政策的效果进行简单评估。研究发现以减轻女性照顾家庭的责任,保障女性在职场的权益为出发点的“去家庭化”政策比主张传统的家庭分工,女性照顾家庭的“再家庭化”政策更为有效。而兼顾“去家庭化”与“再家庭化”政策的国家生育率反弹最为明显。     

农村家庭智力资本抑制了“两孩”生育行为吗？——基于CFPS农村家庭跟踪数据

本文采用2012-2018年北京大学的“中国家庭追踪调查（CFPS）数据库”,分析“两孩”政策下农村家庭智力资本对家庭两孩生育行为的影响,并进一步探讨政府扶持对二者关系的调节作用。实证发现：我国中西部农村家庭智力资本呈现上升趋势,“两孩”生育行为从2018年开始有明显的下降。农村家庭智力资本中的教育和工作技能智力资本对“两孩”生育行为存在显著的抑制作用,说明农村家庭智力资本的上升是“两孩”生育行为下降的重要原因。政府总扶持强度存在同向的调节效应,即政府扶持强度越高,农村家庭智力资本提升对两孩生育行为的抑制作用越强,说明通过政府补助激励农村家庭生育率的效果有限,甚至可能加剧两孩的低生育率。     

新形势下计生利导机制的调整和完善

计划生育利益导向机制是人口计生工作的重要内容,是指政府通过制定政策,采取奖励、优先优惠、救助扶持、补充社会保障等手段,使实行计划生育的家庭得到诸多优惠、优待和照顾,从而引导生育主体主动自愿实行计划生育。利益导向机制的建立,让计划生育家庭在经济上得到实惠,自觉实行生育政策,对稳定低生育水平、统筹解决人口问题发挥了积极作用。但随着改革开放的深入,我国实施计划生育利益导向的经济社会环境发生了重大变化,计划生育利益导向机制需要进一步调整和完善。     

中国独生子女家庭与二孩家庭生育模式百年模拟与选择

不少人对中国的独生子女政策可能造成家庭负担过重忧心忡忡。通过独生子女家庭和“二孩加间隔”家庭未来百年发展变化模拟评价后认为：如果生育模式选择得当,独生子女家庭“四、二、二” 负担结构有可能基本避免,未来独生子女家庭的负担,也不会比历史上经历过的较重的负担更重。生育模式选择不当,生二个孩子,并不能保证比生一个孩子负担轻。从百年人口对资源环境和杜会经济发展的压力看,“二孩加间隔” 的政策无论如何组合和选择,所形成的人口压力都要显著大于独生子女政策,而独生子女家庭的生育模式如果选择得当,它的家庭负担不见得比生育模式选择不当的二孩家庭重多少。因此,政府应坚持稳定现行生育政策,坚持提倡一对夫妇只生一个孩子;同时应按最优生育模式,对生育年龄和间隔进行适当的调整。     

我国农村计划生育利益导向机制的构建——基于子女成本和效用的分析

本文从计划生育政策下我国农村子女效用角度出发,分析了农村计划生育利益导向机制的补偿、激励、导向、保障功能等功能,提出建立利益导向机制的3个角度,即针对计生家庭的父母、子女和整个家庭3部分实施的优惠性的利益机制,指出利益导向机制的优惠措施要具有易获得性、体现地区差异性,并强调利益导向机制要同生育文化一同建设、相互促进。     

Reducing the excess burden of subsidizing the stork: joint taxation, individual taxation, and family tax splitting

Analyzing a homogenous household setting with endogenous fertility and endogenous labor supply, we demonstrate that moving from joint taxation to individual taxation and adapting child benefits so as to keep fertility constant entails a Pareto improvement. The change is associated with an increase in labor supply and consumption and a reduction of the marginal income tax, while the child benefit may move in either direction. Similarly, a move from joint taxation to some scheme of family tax splitting increases labor supply and welfare.     

Effects of public education and social security on fertility

Introducing a fertility decision and child care cost into an overlapping generations model with public education and social security, we examine the effects of these public policies on fertility. We show that an increase in income tax, which finances social security benefits and public investment in education, increases fertility. On the other hand, with a constant tax rate, a change in the allocation from social security benefits to public investment in education decreases fertility and, with a constant social security tax, the effect of education tax on fertility is neutral.      

Public pensions,family allowances and endogenous demographic change

In addition to an old-age insurance system which redistributes income from the young to the old, family allowances build a further redistributive system which typically favors younger and burdens older generations. Family allowances have two main tasks: first, child allowances offer an incentive for child-bearing which influences fertility in an economy. Second, subsidies which ease the financial burden of a child's education guarantee a higher average level of productive skills and therefore enhance net domestic product. If individual demand for having and educating children leads to an impact on the economic system as a whole, we have external effects. In such a case, corrective taxation (Pigouvian tax) should be considered.Earlier versions of this paper were presented at conferences in Bergen, Dublin, Gmunden, Oldenburg and Vienna. The paper benefitted greatly from discussions with participants of these conferences and from the suggestions of two anonymous referees of this journal. Financial support through the Norwegian Research Council (the Ruhrgas scholarship scheme) and the Deutsche Forschungsgemeinschaft (Sonderforschungsbereich 303) is gratefully acknowledged.     

The earned income tax credit and fertility

Government programs designed to provide income safety nets often restrict eligibility to families with children, creating an unintended fertility incentive. This paper considers whether dramatically changing incentives in the earned income tax credit affect fertility rates in the USA. We use birth certificate data spanning the period 1990 to 1999 to test whether expansions in the credit influenced birthrate among targeted families. While economic theory would predict a positive fertility effect of the program for many eligible women, our results indicate that expanding the credit produced only extremely small reductions in higher order fertility among white women.

Latin America and the Social Contract: Patterns of Social Spending and Taxation

This article analyzes the incidence of social spending and taxation by income quintile for seven Latin American countries, the United Kingdom, and the United States. Absolute levels of social spending in Latin America are fairly flat across income quintiles, a pattern similar to that in the United States and differing from the more progressive pattern of spending in the United Kingdom. The structure of taxation in Latin America is also similar to that of the United States. Because of high income inequality in Latin America and the US, the rich bear of most the burden, whereas the United Kingdom taxes the middle class to a greater extent. The analysis suggests that many Latin American countries are trapped in a vicious cycle in which the rich resist the expansion of the welfare state (because they bear most of its tax burden without receiving commensurate benefits), and their opposition to its expansion in turn maintains long‐term inequalities.     

The Pronatalist Undercurrent of the $500-per-Child Tax Credit

A review of studies which find a positive impact of tax structure on American fertility suggests this effect will increase with the tax benefits legislated by the 1997 $500-per-child tax credit. The tax credit also resembles pronatalist family allowances in other developed countries. First, however, the article investigates the intent of the tax credit, showing that key supporters hope it will increase fertility among tax-paying Americans. Lastly, the pronatalist undercurrent of the tax credit suggests that future efforts will push for further increasing the tax benefits of children in order to increase the American birth rate.     

The effects of income level,income distribution,education and urbanization on fertility rates among 28 administrative regions of China

Conflicting empirical evidence on the role of income distribution on fertility rates is the impetus for this 1982 study of providence-specific Chinese Census data, excluding Tibet. The findings support the prior thesis of Repetto but utilize the micromethods and per household income measures of the competing findings of Boulier. It is cautioned that in the Chinese analysis equal income distribution depresses fertility, but China may not reflect world wide patterns. China did not have until recently a market incentive system, and there are income measurement problems. The data are per capita economic output not per capita income, and those high output areas which did not produce low fertility may actually have had households with low incomes. The importance of this research is in establishing that cross-province data are a useful tool in understanding the influence of income distribution on fertility. As with most developing countries, women's education, for instance, at least junior high education explained the largest variation of fertility differences among the 28 provinces. The urbanization variable when controlling for income was positive, unlike the other developing countries. The 1949 Chinese government's spatial industrial policy encouraged urbanization and industrialization in rural areas and family planning programs such that highly urbanized provinces have low population density. A variety of variables on income level, income distribution, education, and urbanization are discussed. OLSQ regressions were generated utilizing such independent variables as output per capita in yuan (YOUTHPC80), the square of YOUTHPC80 (YOUTHPC802), YOUTHPC80 multiplied by the average family size in each province (YOUTHPH80), and the squared value of YOUTHPH80.     

鼓励生育政策能否提高生育率? ——基于生育成本缺口递增的视角

中国总和生育率的下降引发调整生育政策的讨论,但鲜有对鼓励生育政策的效果评估与理论解释.通过马斯洛需求层次理论构建生育成本缺口递增假说,并基于世界人口政策数据库与OECD家庭数据库对基于转移支付的鼓励生育政策进行了效果评估,得出如下结论:第一,生育成本是一种动态结构,需求跃迁导致生育成本缺口增速快于收入增速,进而决定鼓励...     

Population growth and poverty in the developing world

The links between rapid population growth and the absolute poverty currently affecting 780 million people in the developing countries (excluding China and other centrally planned economies) were examined. Absolute poverty is defined as having less than the income necessary to ensure a daily diet of 2150 calories per person ($200 per person a year in 1970 United States dollars). Focus is on poverty and demography in the developing world (defining poverty; income, fertility and life expectancy; demographic change and poverty), effect of poverty on fertility, family planning programs and the poor, and the outlook for the future. Rapid population growth stretches both national and family budgets thin with the increasing numbers of children to be fed and educated and workers to be provided with jobs. Slower per capita income growth, lack of progress in reducing income inequality, and more poverty are the probable consequences. Many characteristics of poverty can cause high fertility -- high infant mortality, lack of education for women in particular, too little family income to invest in children, inequitable shares in national income, and the inaccessibility of family planning. Experience in China, Indonesia, Taiwan, Colombia, Korea, Sri Lanka, Cuba and Costa Rica demonstrate that birthrates can decline rapidly in low income groups and countries when basic health care, education, and low-cost or free family planning services are made widely available.     

A normative justification of compulsory education

Using a household production model of educational choices, we characterise a free-market situation in which some agents (high wagers) fully educate their children and spend a sizable amount of resources on them, while others (low wagers) educate them only partially. The free-market equilibrium is iniquitous, both because the households have different resources and because the children have different access to education. Public policy is thus called for, for vertical as well as horizontal equity purposes. Conventional wisdom has it that both objectives could be achieved using price control instruments, i.e. income taxes and price subsidies. We find instead that income taxes reduce equality of opportunity and that price subsidies cannot remedy this. Quantity controls become necessary: a compulsory education package, financed by a redistributive tax system, achieves both types of equity. Redistributive taxation and compulsory education are therefore best seen as complementary policies.