完善我国个人所得税制的思考

个人所得税是调节国家与个人利益分配关系的重要杠杆,随着我国经济的快速发展、居民收入水平的大幅提高,个人所得税将是一项最有前途、最有发展潜力的税种。但我国个人所得税政策不尽人意,执行起来既失公平,又欠效率。文章分析了我国个人所得税制存在的问题,提出了相应的对策。     

A Multivariate Indicator to Compute Middle Class Population

Social Indicators Research - Monitoring progress towards the Sustainable Development Goals by 2030 requires the global community to disaggregate targets along socio-economic lines, but little has...     

The ‘Dark Side’ of Social Capital: A Cross-National Examination of the Relationship Between Social Capital and Violence in Africa

Social Indicators Research - Research and policy circles often emphasize the importance of social capital in achieving social transformation and economic development. There is also, however,...     

Opting out of workers’ compensation: Non-subscription in Texas and its effects

Journal of Risk and Uncertainty - Texas is the only state that does not mandate that employers carry workers’ compensation (WC) insurance coverage. In place of traditional WC, companies can...     

What is Integration? A Comparative View from Immigrants and Municipal Policy

The ongoing project of citizenship construction in societies receiving international immigration demands a perspective that takes into account the interests, views and needs of all socio-demographic groups, including those of newcomers as potential new citizens. We interviewed representatives of 16 immigrant associations operating in the Spanish autonomous community of Galicia, reviewed immigration policy in 13 Spanish (Galician) municipalities, and interviewed 20 municipal government staff members who put these into practice. With this research, we aim to explore the perspectives of immigrants with respect to their own integration and to examine how these compare with local policies designed to facilitate these processes. By comparing the immigrant representatives' perceptions with local policy discourses and practice, our study reveals how local integration practice is not only inconsistent with its own policy discourse but also fails to consider and include immigrants' own understandings of what integration means and how it can be achieved.     

Overcoming “Crisis”: Mobility Capabilities and “stretching” a Migrant Identity among Young Irish in London and Return Migrants

We bring into dialogue the migrant identities of young Irish immigrants in the UK and young returnees in Ireland. We draw on 38 in-depth interviews (20 in the UK and 18 in Ireland), aged 20–37 at the time of interview, carried out in 2015–16. We argue that “stretching” identities – critical and reflective capabilities to interpret long histories of emigration and the neglected economic dimension – need to be incorporated into conceptualizing “crisis” migrants. Participants draw on networks globally, they choose migration as a temporary “stop-over” abroad, but they also rework historical Irish migrant identities in a novel way. Becoming an Irish migrant or a returnee today is enacted as a historically grounded capability of mobility. However, structural economic constraints in the Irish labour market need to be seriously considered in understanding return aspirations and realities. These findings generate relevant policy ideas in terms of relations between “crisis” migrants and the state.