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Corporate Endowment Insurance Fee Reduction and Employee Wages:Evidence from China 被引量:1
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作者 Xufei Zhang Hongsheng Fang Lin Guo 《China & World Economy》 2023年第2期192-222,共31页
To stimulate economic growth,the Chinese government implemented three consecutive policies between 2016 and 2019 to reduce the corporate endowment insurance contribution ratio(CEICR),the highest payment item for Chine... To stimulate economic growth,the Chinese government implemented three consecutive policies between 2016 and 2019 to reduce the corporate endowment insurance contribution ratio(CEICR),the highest payment item for Chinese companies.Using China's CEICR reduction policies as a quasi-natural experiment,this paper evaluates the impact of corporate payment burden reduction on employee wages.Generally,reducing CEICR appears to prompt companies to increase employee wages.Corporate cash flow is a possible channel of influence.Moreover,the positive effect is found to be more pronounced in companies that are more labor intensive,performing better in labor payment compliance,and located in regions with higher pressure for elderly care.This paper offers evidence in favor of implementing CEICR reduction policies from the perspective of improving the well-being of employees. 展开更多
关键词 corporate endowment insurance contribution ratio corporate endowmen insurance fee employee wages fee reduction policies
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Financial Level of Czech and Slovak Employees
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作者 Diana Bilkova 《Journal of Modern Accounting and Auditing》 2015年第1期41-50,共10页
This paper deals with the development of wage distribution by gender in the Czech and Slovak Republics in the years of 2005-2012. Special attention is given to changes in the behavior of wage distribution in relation ... This paper deals with the development of wage distribution by gender in the Czech and Slovak Republics in the years of 2005-2012. Special attention is given to changes in the behavior of wage distribution in relation to the onset of the global economic recession. The different behavior of the wage distribution of Czech and Slovak employees during the period is the subject of research. The article discusses the differences in the wage level between men and women in the Czech and Slovak Republics. There are the total wage distributions of men and women together, both in the Czech Republic and in the Slovak Republic on one hand, and wage distributions according to the gender separately for men and women on the other hand. Special attention was paid to the development of Gini coefficient of the concentration in both countries according to the gender in the period under review, too. 展开更多
关键词 wage distribution by gender financial crisis wages of Czech and Slovak employees Gini coefficient ofconcentration forecasts of wage distribution
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