税式支出对促进高新技术产业发展的实证分析

近年来,南京市高新技术产业发展呈现出总量扩张、税负下降、竞争力不强的状况。选取南京市高新技术产业七大行业的产值占地区工业总产值比重指标、流转税税负、所得税税负,建立面板数据模型分析,发现税式支出激励效应存在结构性差异,流转税的激励效应大于所得税的激励效应。激励政策对航天航空制造业、医药制造业、专用科学仪器设备制造业的效果不显著;对于另外四个行业,激励效应也存在结构差异。因此,应采取差异化的税式支出激励政策,改变当前以所得税为主要激励税种的现状,转变成以流转税和所得税为双主体的激励方式。     

The Right Side of the Tracks: Affluent Neighborhoods in the Metropolitan United States*

Objectives. We describe the geography, population composition, and housing stock of extremely affluent neighborhoods and evaluate the extent to which conclusions about these neighborhoods differ across definitions of affluence. Methods. Using Census 2000 data on tracts in the 100 largest U.S. metropolitan areas, we compare neighborhoods at the very top of the income distribution (highest 2 percent) to their counterparts in lower‐income categories. The distributions for median household income, median family income, per‐capita income, and the household income ratio allow us to define affluence in alternative ways. Results. Contrary to past findings, rich neighborhoods are no longer concentrated in the Northeast, and they exhibit substantial proportions of foreign‐born and Asian residents and average labor force participation rates. Other of their characteristics (e.g., educational level, professional‐managerial employment, housing size and value) seem more predictable. Although certain results vary depending on how affluence is defined, the majority do not. Conclusion. Our analysis lays an empirical foundation for future work on affluent neighborhoods, which have received scant research attention. It also makes a conceptual contribution, demonstrating that such neighborhoods stand out irrespective of the definitional approach taken.     

论社会公平的主观认定

近年来,收入分配不公已成为学术圈与媒体热议的话题。但收入分配结果是否公平只是基于人们伦理和价值观基础上的一种主观判断,基尼系数既不能回答社会公平的主观认定问题,也无法预言哪些群体将会影响社会的稳定。本文通过对北京居民公平感的实证研究说明20年来北京市居民的公平观发生了根本性的转变,人们对收入分配差距的承受力有所增强也有所区别。在贯彻党中央"提低,扩中,调高"的公平目标时,政府的主要工作既包括规范和整顿市场分配秩序,同时也应在调节贫富差距时防止产生新的分配不公。     

收入不平等与个体健康——基于2005年中国综合社会调查的实证分析

文章利用2005年中国综合社会调查（CGSS2005）数据与县级社会统计资料,通过拟合多层Logistic回归模型,分析了地区收入不平等程度对个体健康状况的影响,系统检验了绝对收入理论和收入不平等理论。结果表明,即使在控制了个体收入对健康的凹陷效应之后,县级收入不平等程度仍对个体自评健康具有显著的负面影响。对收入不平等影响健康的作用机制的进一步分析表明,社会心理机制仅能部分解释不平等对健康的负面效应,而新唯物主义机制未能得到经验支持。     

Corruption, anti-corruption, and inter-county income disparity in China

The rapid economic growth in China has been connected with a large income gap across regions. While most existing research has focused on economic factors to explain the problem, we argue that local government's anti-corruption endeavors also play a very significant role in influencing local income levels. Recent research shows that corruption undermines economic growth and generates poverty, we therefore hypothesize that government anti-corruption measures should increase local income levels. Using county-level data and Ordinary Least Square (OLS) estimates, we find counties with higher degree of anti-corruption tend to have higher income measured by county-level per capita GDP. We also employ a recently developed Shapley value decomposition technique to quantify the contributions of each variable. We find that anti-corruption plays a large role in explaining inter-county income disparity in China.     

收入差距测度及分解方法述评(英文)

本文按研究对象将收入差距划分为总体收入差距和组群收入差距两大类,从收入不平等、极化和组群收入差距三个层面梳理了收入差距的测度及其分解方法。其中,收入不平等侧重于对总体收入差距的刻画;极化着眼于收入分布中的“聚集”或“扎堆”现象,其衡量指标大体上可分为两极分化测度指标和多极分化测度指标。在收入差距的分解上,Shapley分解和组群收入差距的分布分解方法都是较为前沿的研究领域。文章还强调了各种收入差距衡量指标或分解方法的适用性和针对性,以便有的放矢地选用合适的相关指标和方法,更精准地探寻收入差距的成因。     

The prevalence and composition of asset poverty in Canada: 1999, 2005, and 2012

A household is considered asset poor if its assets (financial assets or net worth, taken separately) are insufficient to maintain well‐being at a low‐income threshold for 3 months. We provide the first national‐level estimates of asset poverty for Canada, using the 1999, 2005, and 2012 cycles of the Survey of Financial Security, and juxtapose these estimates with income poverty. The analysis provides new insight into economic insecurity by showing that asset poverty rates are consistently two to three times higher than income poverty rates. In addition to the prevalence of asset poverty across socio‐demographic groups, we analyzed how the composition of the poor change over time. Age and geography shape the risk for asset poverty in distinct ways. We found that while education appears to play a comparable role in shaping both income poverty and asset poverty, immigration places Canadians at a relatively higher risk of income poverty but not asset poverty. Key Practitioner Message: ? Practitioners ought to consider assets as well as income in assessing economic vulnerability; ? Asset poverty levels are 2–3 times higher than income poverty levels; ? Certain groups (e.g., immigrants) may be income poor but maintain sufficient assets.     

An exploratory study of basic income fidelity index

There is growing interest in adopting basic income as a new social protection policy in many countries. South Korea is no exception. There have been heated discussions on the benefits and costs of adopting basic income as a universal income support program among policy makers and academics in South Korea. However, one of the problems in the discourse of basic income discussion in South Korea has been a lack of clear definition of basic income. In this study, we develop a basic income fidelity index (BIFI) that can be applied to basic income programs to show how fully a program fits to the basic income concept. Such an index can be useful in making the terminologies and concepts of basic income clearer. We test feasibility of BIFI by applying it to four different case examples of basic income; Alaska Permanent Fund, UK Child Trust Fund, Switzerland’s Basic Income Plan, and Finland’s Basic Income Experiment. We show BIFI can be a useful tool to differentiate various types of basic income. It can be also used to identify strengths and weaknesses of a basic income scheme.     

Regional differences in inequality and income distribution in the United States

The Consumer Expenditure Survey makes it possible to disaggregate the income distribution of the whole country into four regional groups. This paper fits models over the regional summary tables of consuming units between income levels. The regional measures of central tendency are compared, and the mode, not normally published by the Census, is added. It also examines how the fulfillment of a federal government policy to pass on income to the poorer segments of the society could be financed if the cost of the subsidy is extracted by taxing a wealthy segment of the society.     

Expanding social health protection in Cambodia: An assessment of the current coverage potential and gaps,and social equity considerations

The Royal Government of Cambodia recently launched its National Social Protection Policy framework to strengthen and expand social security and assistance. To inform social health protection policy, we examine socio-economic survey data and administrative coverage data to assess the coverage potential of existing coverage mechanisms and current gaps; and compare equitable contribution rates. Over 53 per cent of the population currently has no social health protection coverage mechanism, and about 16 per cent of the population who do have access to a mechanism are not yet enrolled. Current expansion efforts focus on the formal employee scheme, primarily benefiting individuals from higher income households. In addition, recent coverage expansion to some informal workers leaves significant gaps, particularly among the informal sector. We find out-of-pocket health care expenditure to be an excessive share of income among lower wealth quintile individuals and conclude they are financially vulnerable. Finally, we illustrate that an equitable approach to individual, monthly health care contributions among the lower three quintiles has a severely limited potential for revenue generation, and collection costs could exceed the amount collected. Therefore, we recommend that vulnerable groups should be exempted from contribution payments as social health protection is expanded.     

Mental health in women experiencing intimate partner violence as the efficiency goal of social welfare functions

In this article, we propose that psychological goal functions, such as mental health, as well as income are important elements of social welfare. We examine the relationship between income, depression, social welfare (food stamps and Medicaid) and intimate partner violence, using a person-orientation in a sample from the United States. Data from four time points of a longitudinal study of intimate partner violence are analysed. Clusters of women are derived based on whether or not they received or did not receive food stamps and Medicaid at each of the four time periods. These clusters differ on income and intimate partner violence as well as the trajectory of depression. However, a series of linear models suggests that only intimate partner violence (not income and social welfare variables) predict the development and level of depression over time. The effects of the social welfare variables we examined seem to be domain specific and do not influence the mental health of women receiving these services.     

THE ELUSIVE QUEST FOR ‘THOSE MOST IN NEED’

It seems plausible to argue that scarce resources such as social security payments should be targeted to those most in need, and that income should play a large role in defining need. Even though some aspects of targeting, such as whether to have tapered means tests or not, are obviously political in nature, it may appear that at least the identification of ‘those most in need’ in terms of income is largely a technical exercise. The argument of this article is that even the measurement of income is only partly a technical exercise.¹ It is also a highly problematic and political one that will always lead to understandable resentment on the part of the ‘nearly poor’, that is, those who are excluded by policy decisions regarding components of the scale by which income is assessed. We illustrate this with an example of a hypothetical family payment where those who are classified as ‘poor’ and ‘nearly poor’ on one income-scale are classified otherwise on a plausible alternative scale. It does not follow that targeting of payments on the basis of income should be abandoned. But it does suggest that all targeting should be recognised for the blunt political instrument that it is, and that its status as a precise technical tool for achieving greater efficiency be regarded with less confidence than is currently fashionable.     

SPECIAL ISSUE： INCOME INEQUALITY IN CHINA High Incomes in Monopoly Industries： A Discussion

本文应用Oaxaca-Blinder分解方法,把垄断行业高收入分解为合理和不合理两个部分。实证分析发现,垄断行业与竞争行业之间收入差距的50％以上是不合理的。这主要是行业的垄断造成的。由于目前收入统计未能反映垄断行业的高福利,以上测量结果显然低估了垄断行业高收入中的不合理部分。     

Has the redistributive effect of social transfers and taxes changed over time across countries?

In most Member countries of the Organisation for Economic Co‐operation Development (OECD), the income gap between rich and poor has widened over the past decades. This article analyses whether and to what extent income taxes and social transfers have contributed to this trend. Has the redistributive impact of different social programmes changed over time? We use microdata from the LIS Cross National Data Center in Luxembourg for the period 1982–2014 and study both the total population and the working‐age population. In contrast to the results of some other studies, especially by the OECD, we do not find that redistribution has declined. Tax‐benefit systems around 2013 are more effective at reducing income inequality compared to the mid‐1980s and the mid‐1990s, especially among the total population. Changes in social programmes are not a driver of greater income inequality across the countries included in this study.     

Low income and ‘poverty lines’ in Norway: a comparison of three concepts

Borgeraas E, Dahl E. Low income and ‘poverty lines’ in Norway: a comparison of three concepts
Int J Soc Welfare 2010: 19: 73–83 © 2008 The Author(s), Journal compilation © 2009 Blackwell Publishing Ltd and the International Journal of Social Welfare. In this article we address the question of how well three concepts of ‘poverty’ correspond with each other. We have compared three different measures of ‘poverty’ in Norway: income poverty and two measures of a minimum budget standard, one scientifically and one politically defined. The three measures rest on different underlying concepts, serve different purposes and yield significantly different poverty lines. If followed by the municipal social services, the governmental norms for social benefits will, paradoxically, leave the beneficiaries in income poverty as defined by that same government. The most generous poverty line of all three measures is provided by the minimum budget standard developed by the National Institute for Consumer Research in Norway, which rests on the assumption that a household's income has to give a sustainable financial situation in the longer run. Neither of the two other poverty measures have this property. All numbers pertain to the year 2005. Some political and practical implications of the findings are discussed.     

The Racial Structure of Economic Inequality in the United States: Understanding Change and Continuity in an Era of “Great Divergence”*

The “great divergence” of America's rich from its middle class and poor has led some observers to see a country increasingly stratified by income and wealth, more so than by race. In this article, the first in a two‐part series, we argue that this conclusion overlooks the persistent importance of the racial “structure” of inequality. A decomposition of income inequality between 1980 and 2010 using the Theil Index shows that inequality between racial groups accounts for a rising share of total income inequality over this period nationally and in most states. We also demonstrate that within‐state trends in the between‐race component of inequality are not fully accounted for by trends in income inequality and racial diversity per se. These findings lay the groundwork for a forthcoming companion piece in Social Science Quarterly that shows that between‐race inequality is strongly linked to welfare policy outcomes in the United States.     

Income management in Australia: A critical examination of the evidence

The introduction of income management – sometimes called welfare quarantining – for subgroups of Australian income security recipients within the Northern Territory, and subsequently a number of other trial sites, has provoked considerable contention. The present study critically examined the arguments and evidence presented in favour of income management with particular reference to the guidelines, methodology and findings of official evaluations conducted by the Commonwealth Government. We identified five key issues that do not seem to be adequately addressed by official evaluations: choice and control, the quality of decision making, consultation with local community members, structural disadvantage and economic cost. We used these concepts to develop a proposed alternative model for assessing the impact of income management on local communities.     

Experimental markets for insurance

This article extends the large amount of research on double-oral auction markets to hazards that produce only losses. We report results from a series of experiments in which subjects endowed with low-probability losses can pay a premium for insurance protection. Insurers specify the price at which they are willing to assume the risk of a loss. Insurance prices approach expected value for a large range of probabilities and loss amounts. Subjects seem to realize losses are statistically independent. Prices are not affected by ambiguity about the probability of loss.     

Disposable income differences between immigrants and natives in Sweden

This paper investigates whether there are differences in Sweden between immigrants and natives in disposable income and in the probability of having a low disposable income. By investigating disposable income and the probability of having a low disposable income, our study illuminates to what extent taxes and transfers in the Swedish welfare state manage to compensate for differences in income from work between immigrants and natives. The study shows that there are differences between different groups both in disposable income and in the probability of having a low disposable income and that these differences remain when we control for factors such as age, gender, education and civil status. Early immigrants from the Nordic countries have a higher disposable income than does the native population whereas recent immigrants have a substantially lower disposable income and a higher probability of remaining poor than both earlier immigrants and the native population. In summary, our study shows that the differences in disposable income between immigrants and natives are indeed smaller than the differences in income from work but that the differences are not completely counterbalanced through the tax and transfer system.