2002年中国农村若干重大问题的回顾

文章系统地回顾了 2 0 0 2年中国农村一些重大问题、热点问题的进展情况 ,这些问题包括农民生计、农村社会事业发展、生态环境、农村法治、农村税费改革、村民自治、乡镇机构改革、城镇化等 ,并对 2 0 0 3年农村形势的走向提出了预测和展望。中国农村形势与过去相比 ,表现得更为复杂、问题之间关联性增大 ,而且 ,农村问题同与农村外部环境的关联更密切     

The potential impact of introducing a social security system in the State of Palestine: A computable general equilibrium approach

This article assesses the potential impact for the State of Palestine (West Bank and Gaza) of enforcing the enactment of the currently suspended Social Security Law (No. 19 of 2016). Using a computable general equilibrium model, we simulate different scenarios associated with the enactment of the social security system on key macroeconomic variables, such as GDP, private consumption, government spending, investment and employment, for the period 2020–2030. We evaluate the influence on the economy of introducing a social security system for private-sector workers, as set out in the 2016 law, and compare the simulation results of each scenario to the baseline. In each scenario, we consider different options concerning severance payment duration and different options for the investment strategy of social security contributions. However, for employees in Gaza, the article does not consider severance payments due to economic difficulties and the Israeli closure policy.     

税收激励与企业创新——来自“营改增”的经验证据

作为我国金融供给侧改革的重要举措,营改增显著降低了企业税负,但能否有效激励企业创新尚存在争议。基于2012—2017年A股上市公司数据,采用双重差分模型,研究发现“营改增”虽然有助于刺激企业增加研发投入,但专利产出并未同步增加,导致企业创新效率下降。影响机制分析表明,部分研发投入转化为创新产出和营业利润能力较差的企业也盲目增加研发投入,从而降低了创新效率。此外,研究还发现“营改增”对企业创新投入和创新效率的影响仅具有短期刺激作用。进一步地,在民营企业和融资约束较严重的企业中,“营改增”对企业创新效率下降的影响更显著。因此,政府要关注税收激励对企业创新效率的影响,建立鼓励企业创新的长效机制。     

Argentina’s Emergency Family Income (IFE): An opportunity for women’s empowerment

This article provides empirical evidence regarding the impact of the Emergency Family Income (Ingreso Familiar de Emergencia – IFE), which was implemented in Argentina in 2020. Investigated is the impact of the IFE on women’s role in providing household income and on the distribution of roles within households, as a reflection of women’s empowerment. Drawing on various household surveys, the study compared those women eligible to receive the transfer with those who were not. A difference-in-differences (DID) methodology was used to measure the impact. Following the implementation of the IFE, women’s share of couple income and household income is found to have increased by some 8 per cent and 11 per cent, respectively, while the probability of women being solely responsible for household chores has fallen by 4 per cent.     

Digital social security accounts for platform workers: The case of Estonia’s entrepreneur account

Advancements in technology enable new opportunities for creating digital social security accounts, but the effectiveness of these to solve the accessibility and eligibility issues facing platform workers has not been assessed fully in the literature. The potential of digital social security accounts lies in their ability to consider the possible different streams of income of atypical workers and to improve the effective access of these workers to social security. Tax and social security offices can now exchange information on the income of platform workers in real time, which offers the promise of formalizing the previously informal casual work relationships of the self-employed. This article explores the case of the Estonian entrepreneur account as a digital hybrid solution for improving the effective access to social security of platform workers. Digital portable accounts create the conditions for the structural improvement required to respond adequately to meet the changing social security needs of atypical workers. However, this also requires that the policy design be thought through carefully, to avoid digital portable accounts being simply a digital facilitator of outdated solutions.