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个人所得税缩减贫富差距的效应有多大?——基于CHNS调查数据和刀切法的动态评估 被引量:3
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作者 连洪泉 高庆辉 周业安 《经济学报》 2018年第3期142-168,共27页
本文基于CHNS的1997—2011年微观社会调查数据,运用刀切法实证评估了我国1996—2010年个人所得税的税收再分配效应。评估结果发现,两次税改政策主要通过提高税率和税收累进性方式提高了税收再分配效应,而对工薪税和经营税直接体现了平... 本文基于CHNS的1997—2011年微观社会调查数据,运用刀切法实证评估了我国1996—2010年个人所得税的税收再分配效应。评估结果发现,两次税改政策主要通过提高税率和税收累进性方式提高了税收再分配效应,而对工薪税和经营税直接体现了平均税率和税收累进性的权衡取舍。从税收公平性看,税改政策在提高税收垂直效应数值的同时,降低了税收的横向不公平效应和再排序效应。固定家庭抽样的子样本分析结果表明,总样本分析的主要结论具有稳健特征;细分城市和农村样本分析表明税改政策影响税收再分配效应的规律大体一致,但是效应存在差别。总的来看,我国税改政策最大限度地兼顾了税收公平性问题,但是税收的平均税率较低、税收累进性较高,导致我国税收再分配效应功能有限,缩减贫富差距的税改政策还依然存在很大的作为空间。 展开更多
关键词 税收累进性 再分配效应 横向不公平 垂直效应 刀切法
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The integration of transcriptomic and transgenic analyses reveals the involvement of the SA response pathway in the defense of chrysanthemum against the necrotrophic fungus Alternaria sp. 被引量:5
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作者 Xiting Zhao Lingyu Song +7 位作者 Liwei Jiang Yuting Zhu qinghui gao Dandan Wang Jing Xie Meng Lv Ping Liu Mingjun Li 《Horticulture Research》 SCIE 2020年第1期1744-1757,共14页
Chrysanthemum morifolium cv.‘Huaihuang’has ornamental,edible,medicinal,and tea product uses.However,its field growth,yield,and quality are negatively affected by black spot disease caused by Alternaria sp.(Strain:HQ... Chrysanthemum morifolium cv.‘Huaihuang’has ornamental,edible,medicinal,and tea product uses.However,its field growth,yield,and quality are negatively affected by black spot disease caused by Alternaria sp.(Strain:HQJH10092301;GenBank accession number:KF688111).In this study,we transcriptionally and transgenically characterized a new cultivar,‘Huaiju 2#’(Henan Traditional Chinese Medicine Plant Cultivar identification number:2016002),which was bred from‘Huaihuang’and shows resistance to Alternaria sp.Numerous‘Huaiju 2#’plants were inoculated with Alternaria sp.for three or five days.Metabolic analysis showed increases in both salicylic acid(SA)and jasmonic acid(JA)in infected plants compared to the control.Protein activity analysis also revealed a significant increase in defense enzyme activities in infected plants.RNA-Seq of plants infected for 3 or 5 days produced a total of 58.6 GB of clean reads.Among these reads,16,550 and 13,559 differentially expressed genes(DEGs)were identified in Cm_3 dpi(sample from 3 days post-inoculation labeled as Cm_3 dpi)and Cm_5 dpi(sample from 5 days post-inoculation labeled as Cm_5 dpi),respectively,compared with their controls(Cm_0 d:a mixture samples from 0 d(before inoculation)and those treated with sterile distilled water at 3 dpi and 5 dpi).Gene annotation and cluster analysis of the DEGs revealed a variety of defense responses to Alternaria sp.infection,which were characterized by increases in resistance(R)proteins and the reactive oxygen species(ROS),Ca2+,mitogen-activated protein kinase(MAPK),and JA signaling pathways.In particular,SA signaling was highly responsive to Alternaria sp.infection.The qPCR analysis of 12 DEG candidates supported their differential expression characterized by using the RNA-Seq data.One candidate was CmNPR1(nonexpressor of pathogenesis-related gene 1),an important positive regulator of SA in systemic acquired resistance(SAR).Overexpression of CmNPR1 in‘Huaiju 2#’increased the resistance of transgenic plants to black spot.These findings indicate that the SA response pathway is likely involved in the defense of‘Huaiju 2#’against Alternaria sp.pathogens. 展开更多
关键词 STERILE cultivar INTEGRATION
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