中国工薪所得税有效税率研究Ξ

X,,,8002800,20%,,,1963,,(100871);,1978,2003(100871)X(03JZD0011),1994,,19947216720031417118,,,,:??5%45%,?,,,,,,1980910,,,,,,19861990,8519931031,1999830,199410,19941142%,19952118%,19962180%,19973116%,19983166%,19993188%,20005125%,20016151%,20026187%,20036193%11994200319941998,,45%;43%;6%1999,,40%,5%45%(1),,,,1()(%)1500525002000103200050001545000200002052000040000256400006000030760000800003588000010000040910000045:800,,95(2003)(2003)(19942003),,,,,,,,,,,,,,,,,,,,,,1980,,800,2:::197810019801091580019851001341298015199320814294122149148008001994256183671826871114111998518199530218429163138161168121162141996327194671434141812711012581719973371148119352017131014129410199833414479349915130215128317199932917472183454121285171265162000331476163482101296101270162001333134791935061113051012791520023301647511347111129119126911:(2003)45;62,803,619%80,,713%,,1980800,2002347111(2003),200212422,1035,,80,19851148,9517,1994,206200561993800,126911,,129111,,,,19991000,20021200,,8002002,1251,,,,,21153211511169991886314207961616703181514510173791312997194800101200010480010146691815150171380410116117116319413311018017111108119171080621085246101678618171621015551103,1886314,15145,,018,1162,,,,,,,,,,Pareto,,:,,,,,,,,,16,D.NealandS.Rosen2:,,915,0197,,,,4,1571195,1262108,2,,,421151571195126210840010011643186122214801785,,:Kolmogorov2Smirnov,Cramer2vonmise,Anderson2DarlingChi2Square,3a,,Chi2Square,3b,=01001026=1161,,2620056DerekNealandSherwinRosen,TheoriesoftheDistributionofEarnings,inAnthonyAtkinsonandFrancoisBourguignon(ed.),HandbookofIncomeDistrbutionAmstrerdam,NewYork:Elvesier,2000.:,200055LognormalP-valueKolmogorov2SmirnovD01073035PrD01010Cramer2vonmiseW2Sq41265789PrW2Sq01005Anderson2DarlingA2Sq27197705PrA2Sq01005Chi2SquareChi2Sq1291979516PrChi2Sq01001GamaP-valueKolmogorov2SmirnovD01027196PrD01001Cramer2vonmiseW2Sq01231332PrW2Sq01003Anderson2DarlingA2Sq11931916PrA2Sq01001Chi2SquareChi2Sq1218188116PrChi2Sq016863:,,,,,,,,,,,,11,,,,,,,,0,,800,,,12601600140036,,,ThomasPikettyNacyQian,,,,800,,,,,,(),,,,,,,,(1992)8008001980,800,,8006,8002912%,58002%,8005800,(10%),35%,3714%(10%)(15%)13005800,4714%,8419%,,6800800130013002800280058005800(%)2912221135101214112(%)0103123714471511184,,,:[y,y],f(y),yt(y)yTy=t(y)y,t(y)4620056ThomasPikettyandNancyQian,IncomeInequalityandProgressiveincomeTaxationinChinaandIndian,19862010,2004,memo,=nqian.yt(y)y,:,,735114707%21881%515358%10138232%61695%:3(2003),(2003),7,,,5114707%,21881%,,,,2002,,:,,:f(y),:T1=yyyyt(y)f(y)dy=E[yt(y)]y,y=yyyf(y)dy,T2=yyt(y)f(y)dy=E[t(y)],:T1-T2=E[yt(y)]y-E[t(y)]=yy(y-y)yt(y)f(y)dy=cov[y,t(y)]y=yt(y)yyt(y),yt(y),t(y),yy,,,T1-T20,,,,,,,Tyy,710138232%,61695%,565%,10%,,,,,,,,29122%800,58005115%,1014%,,,,,,1200,,;,45%,,,,,,2003,1714111,800,,:6620056thoughtinacontextofnewlearninganddisciplinarydivisions,attemptingtomakeConfucianismadapttothenewera.ThisphilosophizedinterpretativeapproachhasnotonlyopenedanewhorizonforthemodernizationofConfucianism,butalsoprovidedaparadigmforthemodernizationofChinesephilosophy.ItisbothquestionableandimpracticaltotakethephilosophizationofConfucianismasanover2dilutionofitscoreideasandhencecallforaU2turnbacktothetraditionalapproachofJingXue.(4)FiscalDecentralizationandCompulsoryPrimaryEducationinChinaQiaoBaoyunFanJianyongFengXingyuan37Accordingtomainstreamfiscaldecentralizationtheory,thelevelofsocialwelfareineducation,healthcareandsocialsecuritywillbeimprovedbyvotingwithonepshandsandvotingwithonepsfeet.However,ananalysisofthistheoryoffiscaldecentralizationandthecaseofcompulsoryprimaryeducationinChinasince1978showsthattheformerdidnotimprovetheeffectivesupplyofthelatter.TheauthorsholdthatthisisbecausethetwomechanismsthatimprovesocialwelfarebyfiscaldecentralizationcommonlyappliedinWesterncountriesdonoexistinChina.Inaddition,thedifficultiesinpopulationflowandregionalgapsdirectlocalgovernmentbehaviortowardscapitalinvestmentandeconomicgrowth,whichhasgivenrisetofiercefiscalcompetitionbetweenregions,causingashrinkageoffiscalexpenditureonquasi2publicproductswithrelativelystrongexternality,suchascompulsoryeducation.Itisalsoobservedinthispaperthatfiscaldecentralizationexertsdifferentimpactsontheeconomicgrowthofthericherandthepoorerregions:whileitfacilitateseconomicgrowthinricherregions,itisaconstraintongrowthinpoorerregions.(5)DoWeHavetoChoosebetweenJusticeandEfficiencyinEducation?TheGeneralEquilibriumEconomicsoftheFinancingofBasicEducationDingWeiliLuMing47Suchphenomenaasregionalgapsineducationinput,inadequateeducationalinputinpoorregions,andunequalopportunityforeducationandsortingwithinregionalpopulationsappearinChinaduetotheabsenceoftheoriesofgeneralequilibriumeconomicsandproperlydesignedmechanisms.Howthesephenomenaarerelatedtothefiscaldecentralizationofbasiceducationisoftenmisunderstood.Thispaperismeanttoshowthat,thoughfiscaldecentralizationforbasiceducationiseffectiveinimprovingthequalityandefficiencyoflocalgovernmentpssupplyofeducation,itmustbeaccompaniedbypropersupplementarymechanismsandin