我国收入分配制度改革探析——对“十二五”规划中“两个同步”的解读

在收入分配制度改革方面,“十二五”规划明确提出了“两个同步”的发展目标,即居民收入增长和经济发展同步、劳动报酬增长和劳动生产率提高同步。从“两个同步”的内涵入手,具体分析当前我国提出“两个同步”的原因,并从调整和完善国民收入分配格局、建立合理的工资增长机制、发挥税收的调节作用、大力拓宽就业渠道和增加居民收入4个方面具体阐述“十二五”期间实现“两个同步”的途径。     

Balance sheets of early boomers: are they different from pre-boomers?

Nationally representative data are used to compare the magnitude, composition, and distribution of accumulated wealth of early boomers (born between 1946 and 1957) and pre-boomers (born between 1934 and 1945) at the same life cycle stage (ages 44–45, occurring in 1989 for pre-boomers and in 2001 for early boomers). Early boomers have accumulated greater mean wealth than pre-boomers at the same age, however median wealth did not change and net worth among lower-middle wealth groups declined. Multivariate analysis identified demographic change among those in the wealth distribution tails that indicates the increasing importance of education and race as predictors of wealth.

邓小平社会主义是非论

邓小平为解决“什么是社会主义、怎样建设社会主义”问题，既从否定意义上指明社会主义不是什么，排除了对社会主义的种种误解；又从肯定意义上规定社会主义是什么，深刻论述了社会主义的本质特征和根本原则，从而在理论和实践上对科学社会主义作出了重大发展     

区域经济增长与财富公平分配关系的实证研究

确保经济快速增长和财富公平分配是实现社会经济协调和健康发展的基础。本文以算术平均和几何平均条件下财富在人口中的随机性分布作为研究基础来对经济增长和财富分配的关系进行理论探讨。通过Gamma分布的技术分析发现：为了避免或缓解经济增长过程中社会总财富增加的同时,财富不会向少数人集中,必须运用社会保障手段和法律法规来约束财富分配的不公平。在经济快速增长的同时人均财富也同样增加,让多数人能分享经济增长的成果。     

论共同共有制度的源流

共同共有在古代社会普遍存在,它植根于传统农业社会的生产条件,依靠团体本位的思想观念而发展壮大。早期罗马法同样存在共同共有。古典法时期的罗马法只认可按份共有的法律地位。日耳曼法确立了典型的共同共有类型,为德国、瑞士民法所继受。基于相似的历史条件,共同共有在我国民法中也占有一席之地。然而,伴随现代工商业快速发展和个人本位民法理念的深入人心,共同共有制度正在走向衰微。     

Reference Wealth Effects in Sequential Choice

It is argued that in order to accommodate experimentally-observed choice patterns, it is not enough to model the utility function as being dependent on changes from a reference wealth point. Instead, individuals should be modeled as treating decisions as part of an identifiable sequence of decisions, and utility should be a function of reference wealth, income so far from the sequence, and payoffs from the current decision. The three-argument utility function allows for risk aversion over gains and risk seeking over losses for the first choice in the sequence, and for the house money and break-even effects in later decisions.     

论亚当·斯密及其价值观点

亚当.斯密是古典政治经济学的代表人物,崇尚自由市场竞争。在其代表作《国富论》中区别了使用价值和交换价值的概念,提出了自己的价值理论,从而确立了其在经济发展史上的重要地位。     

Household wealth and the measurement of economic well-being in the United States

We analyze the level and distribution of economic well-being in the United States during the 1980s and 1990s based on the standard measure of money income and a measure in which income from wealth is calculated as the sum of lifetime annuity from nonhome wealth and imputed rental-equivalent for owner-occupied homes. Over the 1982–2000 period, median well-being increases faster when these adjustments are made than when standard money income is used. This adjustment also widens the income gap between African-Americans and whites but increases the relative well-being of the elderly. Adding imputed rent and annuities from household wealth to household income considerably increases measured inequality and the share of income from wealth in inequality. However, both measures show about the same rise in inequality over the period. We also find an increasing share of wage and salary income in our expanded definition of income among the richest 1% over the period but do not find that the “working rich” have largely replaced rentiers at the top of the economic ladder.      

试析云南早期墓葬中贝的功能

在云南发掘的春秋至两汉时期的一些墓葬中,出土了为数众多的海贝。这些贝系舶来品。在当时的社会,它是一种重要的财富,同时也具有宗教的、艺术的,甚至货币的功能。其功能是多样化,并非凝固为单纯的一项内容,在不同的时间和环境下,发挥着特定的作用。     

Brexit and Global Wealth Chains

One vision of a post Brexit Britain is of a political economy sustained by highly flexible labour markets, light touch regulation, and a hyper competitive low-tax regime. This article focuses on the tax element, evaluating the prospects of this vision’s realization on the basis of the attributes of the British political economy, the substance of the Britain’s new found freedoms and the forces at play in the European and international regulatory environment. Britain is seeking a smooth transition via a strategy of upgrading and expanding national position in global wealth chains (GWCs). Occupying space in GWCs requires a series of careful balancing acts between making a tax offer attractive to mobile capital and maintaining revenue, designing a low-tax regime and staying within the boundaries of accepted practice established by multilateral rules and norms, and between multiple, often conflicting, goals that Britain must simultaneously pursue as it leaves the European Union. With hard Brexit, Britain will pursue this vision, but these balances are likely to prove illusive.