Towards a performative understanding of deservingness: Merit,gender and the BBC pay dispute

Drawing largely on a high‐profile case of unequal pay at the BBC (British Broadcasting Corporation) as an illustrative example, this conceptual article considers differences and interrelationships between merit and deservingness, where the latter captures how, through appropriate performances, merit is given recognition and value. We propose a performative understanding of deservingness that highlights its gendered and embodied dimensions. Informed by Judith Butler's account of gender performativity, we show that, while merit is conventionally conceptualized as a relatively fixed set of attributes (qualifications, skill) 'attached' to the individual, deservingness captures how, in gendered terms, value and recognition are both claimed and conferred. As we argue, a gendered, deserving subject does not pre‐exist but is performatively constituted through embodied practices and performances of what is seen as worthy in a particular time and place.     

数字经济对城乡居民收入差距影响研究——兼论城镇化的门槛效应

数字经济为缩小居民收入差距带来了新机遇,而“数字鸿沟”又可能引发新的贫富差距。研究数字经济对城乡居民收入差距的影响,对于认识和缩小差距,实现共同富裕具有重要意义。文章基于2011—2020年31个省域面板数据,通过构建静态、动态面板模型及门槛模型,分析数字经济对城乡居民收入差距的影响。研究发现:省域层面上,数字经济显著缩小城乡居民收入差距,且该影响具有单一门槛效应。在城镇化水平较低时,数字经济对城乡收入差距的影响不显著;当城镇化水平越过门槛值,数字经济水平显著影响城乡收入差距的缩小。异质性分析发现,我国南北地区呈现出不同的效应,北方省份城乡收入差距受数字经济水平影响较小,而南方较大。     

元宇宙经济课征所得税的理论基础与实践进路

元宇宙经济是一种深度创新的数字经济,其能够满足人们日益增长的精神需求,是经济社会发展的新动能。在元宇宙中生产、交易数字产品能够给权利主体带来客观的经济利益。我国现行所得税法没有对元宇宙中虚拟化身或虚拟实体的税法地位和数字产品交易收入进行规制,这会导致国家税源的流失,不利于数字资产的优化配置和数字公平的实现。为引领元宇宙健康发展,在构建及完善我国元宇宙收益所得税制时,由于源自元宇宙数字产品生产和交易的收益具有经济上和法律上的可税性,应当对该收益征收所得税;应穿透虚拟化身或虚拟实体,对其背后的真实权利主体征税;所得税法应将数字产品转让所得和许可使用所得分别纳入“转让财产所得”和“特许权使用费所得”来课税。     

Socioeconomic status and the dynamics of preferences for income inequality in the United States, 1978–2016

Although considerable evidence indicates that public preferences for income inequality and redistribution vary across socioeconomic groups (i.e., occupation and income), much less is known about the temporal dynamics of these preferences. The purpose of this study is (a) to examine whether the attitudinal distance between managerial/professional workers and unskilled manual workers has changed (converged or diverged) over time and to (b) explore the reasons for and implications of the dynamics of preferences in the past several decades. Using data from the General Social Survey 1978–2016 (23 time‐points; N = 27,211), this study finds that the influence of occupational class has lost some of its significance in shaping public preferences for income inequality and that the declining effect of occupation can be explained in part by the attitudinal convergence between better‐ and less‐educated citizens. Findings suggest that proequality coalitions across educational boundaries play a remedial role in bridging the occupational divide over government redistribution in the United States.     

恩格尔定律的悖论情形及其解释

在学术界对恩格尔定律普遍达成共识,并主要关注恩格尔系数外部影响因素的背景下,本文对共识性的恩格尔定律提出悖论情形,从恩格尔定律与需求收入弹性的本质性关系出发,运用数理推导等定性定量方法对悖论情形进行了验证。然后,引入收入分解理论的份额思想,运用收入来源结构的面板数据,采用混合固定效应模型和随机效应模型,对恩格尔定律悖论情形内部机理进行分析,得出了支持恩格尔定律悖论情形的分项收入作用机制。     

劳务经济带动农民增收的新农村建设模式研究

建设社会主义新农村,必须提高农民收入.文章通过对农民现有各种增收渠道的现状分析,提出了在经济相对落后的农村地区通过发展劳务经济、转移农村剩余劳动力、让农民从事非农产业、提高农民收入、进一步发展农业生产的新农村建设模式.     

居民收入分配差距扩大对经济增长的效用分析

收入分配、消费需求与经济增长之间是相互联系、相互促进的辩证统一关系。但是我国近年来的发展却出现了经济增长快,居民收入增长低于经济增长的幅度,从而导致消费需求降低,消费对GDP增长的贡献份额连续大幅度下降的态势。在对居民收入分配差距、城乡差距、地区差距实证分析的基础上,从理论上分析了收入分配差距对经济增长的巨大影响,得出我国收入分配差距以及城乡差距和地区差距已经极大地制约了人们的消费需求,进而影响到经济的持续、有序、快速发展的结论。中央提出:"扩大内需是我国经济发展的长期战略方针和基本立足点。"扩大内需的前提是调整收入分配政策,大幅度提高居民的收入水平,重点增加低收入者的收入,促进整个社会消费水平的提高,从而推动国民经济的持续增长。     

个人独资企业、合伙企业纳税义务主体的思考

探讨了我国内资企业所得税法纳税主体 ,在结合国情并参考国外立法先例的基础上 ,提出新的分类意见。个人独资企业、个人合伙企业按个人所得税法纳税 ;在现阶段 ,对各类合伙企业 (商合伙 )确认为公司 (或法人 )所得税的纳税义务人比较合适