Taxation Models and Improvement Proposals for Personal Income Tax in the Sharing Economy

As an innovative economic model,the sharing economy has seen rapid growth globally in recent years.It has not only brought a profound impact on traditional economies but also injected new vitality and momentum into the sustainable development of the social economy.However,for the sharing economy,the process of collecting personal income tax is facing several issues,such as the ambiguity of tax policies regarding personal income,challenges in identifying taxpayers,and difficulties in defining income.To achieve the fairness and efficiency of personal income tax collection in the sharing economy,this study proposes optimized regulatory mechanisms and conducts in-depth discussions on the adjustment of personal income tax policies,innovation in tax management technology,and improvement in the quality of personal income tax services.

Distribution of Value-added Income of Collective Construction Land Entering the Market Based on the Subject Input Contribution and TOPSIS

In order to promote the revitalization and development of rural areas and protect the property rights of farmers,it is necessary to explore the reasonable distribution ratio of land value-added income in collective operating construction land.Under the existing land value-added income distribution model,the land value-added income obtained by the government is much greater than that of village collectives,and it is difficult for village collectives and farmers to enjoy greater benefits.This distribution model is not conducive to protecting the property rights of farmers.The results show that there was a positive correlation between land value-added income and land level,that is,the higher the land level was,the higher the value-added income and its ratio to the market transaction price were.According to calculation,the reasonable distribution ratio of the value-added income of collective operating construction land entering the market among the government,village collectives and farmers was 28.6%,51.1%,and 20.3%respectively.The actual land value-added income obtained by farmers was greatly improved compared with the current situation.In actual operation,this distribution mode has universal applicability.The reform of entering the market in the future also needs to raise the standards for entering the market,explore diversified interest protection channels,and strengthen the construction of rural collective management system.

Why Does China＇s Labor Income Share Tend to Decline？- From the Perspective of Population Age Structure Change

Using a theoretical model, this article concludes that age structures influence people＇s propensity to save and thereby influence their capital intensity. In the context that capital and labor are in a substitutional relation, increased capital intensity may lead to a drop of labor income share. We perform empirical research with provincial-level data from 1990 to 2007 and have proved that the rising of the old dependency ratio and the decrease of the children dependency rate both contribute to the fall of labor income share. This assumption still holds true after the authors control the influences of other potential factors that may influence labor income share

Why Are Risk-Pooling and Risk-Sharing Arrangements Necessary for Financing Healthcare and Improving Health Outcomes in Low and Lower Middle-Income Countries

Health is important to economic development, and economic development has an important impact on health outcomes. Health Expenditure makes up a substantial part of the global economy. In the world, the costs of healthcare are increasing;patients are compelled to pay more for treatment, and that makes a lot of people faced to Catastrophic Health Expenditures (CHE) and in long run fall below the poverty line. One of the most urgent and vexing challenges faced by many low- and middle-income countries is how to provide health care for the more than two billion poor people who live in these areas (developing countries). As much as more than 65% (in 2014) of total private health care expenditure in low-income countries comes from out-of-pocket payment by patients. In addition, according to World Bank report (2007), in low and lower middle-income countries was speared nearly 13% of global health spending with 87% the global disease burden. The WHO considers health financing models with high risk pooled, such as health insurance and prepaid schemes, a promising means for achieving universal health-care coverage and promotion health care. A crucial concept in health financing is that of pooling. The WHO defines risk-pooling as the “accumulation and management of revenues in such a way as to ensure that the risk of having to pay for health care is borne by all members of the pool and not by each contributor individually”. The larger degree of pooling, the less people will have to bear the health financial risks. Furthermore, adopting and operating financing policies based on greeter risk pooling/sharing (prepayments) are recommended to all countries (especially in low and lower-middle income countries). It means risk sharing/pooling plays a key role in all financing systems for achieving effectiveness and efficiency health systems.

Effects of Commodity Trade Structure Variations on Labor' s Share of Income in China——An Empirical Study Based on Data of Production Industry Sectors

Proceeding from trade structure variations,this paper provides a new perspective on the study of the share of labor income in China.China's commodity trade structure has experienced a step change in recent years.According to theoretical analysis,trade exerts not only a direct effect on the share of labor income through international division of labor and specialization but also an indirect effect through factor intensity variations and technology progress bias.Empirical study discovered that export has a significant negative effect on the share of China's labor income while import has a positive effect.Import and export have different levels and directions of effect on sectors with different factor intensity.

Artificial Intelligence,Structural Change and Labor Income Share

Artificial intelligence(AI)is a strategic technology that leads a new round of technological revolution and structural transformation.This paper studies the effects of AI on structural change and factor income shares.As a general purpose technology and new infrastructure,AI may substitute either labor or capital and its application has differential prospects across sectors.With a multi-sector general dynamic equilibrium model,we find that AI services or AI-specific technologies will reallocate factors between sectors.The direction of the reallocation depends on sectoral differences in the output elasticity of AI and in the elasticity of substitution between AI and traditional modes of production.The process of structural change will in turn change the labor income share.This paper presents the theoretical conditions for the direction of these changes and the underlying economic mechanism.We derive policy implications about how to promote high-quality development with AI.

Measuring Labor＇s Share of Income in China： 1993-2008

Accurately measuring labor＇s share of income is of great importance for China ＇S national policies, particularly its labor compensation policies during the 12th Five Year Plan period. This paper first analyses the measurement problems of labor＇s share of income from the perspectives of definition and data and their influences on the accuracy of the measurement results. Then it sums up and appraises several adjustment methods for existing measurement problems. Finally, the author estimates the operating surplus of private, unincorporated enterprises （OSPUE） in China using data from Urban household survey （UHS）, Rural household survey （RHS） and population survey, and further makes a correction to labor＇s share of income in China from 1993 to 2008 with data from flow of funds accounts. Finally, the author conducted trend analysis and international comparisons using the results obtained from the first part of the paper.

Income Inequality in Mountain Areas: The Case of Agroforestry Farming Systems in Uluguru Mountains, Tanzania

Land degradation due to use of unsustainable agricultural practices has affected many communities in rural mountain areas rendering them to be more vulnerable to income poverty and inequality. In this case, agroforestry systems promise to offer great solutions as they can be developed in unfavourable conditions where other production systems would either rapidly degrade the land or otherwise would not be possible. However, little is known whether agroforestry can address issues of income inequality in mountain areas. Hence, we conducted a study to investigate the nature and determinants of income inequality in Uluguru Mountains, Tanzania. Specifically, we used the cross-sectional research design and we calculated the income percentile shares, Gini coefficients and the coefficient of variation (CV), to pinpoint the nature of income inequality in the study area. The determinants of income inequality were analysed using the step by step multiple linear model. The results of analysis suggested prevalence of income inequality. Crop production was the main source of income in the agroforestry systems of the study area. Earnings from crops and timber were decreasing income-inequality amongst smallholder farmers. Our disaggregated analysis showed that off-farm income was also decreasing income-inequality for farmers with farmlands located close to homestead, for female-headed households, for farmers who did not access extension services, and those who were members of community-based financial institutions. Estimated incomes increased with household assets, size of farmland, and age of household head. However, the same decreased with household size. We found gender disparity to be one of the key issues that need attention in formulating future policies to reduce inequality. We recommend promotion of livelihood diversification as well as the designing and implementation of tailor-made training and farm financing mechanism to help the less resource-endowed farmers in mountain areas to raise their economic portfolios and social status and combat income poverty and inequality.

Servitization in Construction and its Transformation Pathway: A Value-Adding Perspective

Against the current social and technological background dominated by services and technology,new opportunities are opening up for the industrial transformation and upgrading of the construction industry.Considering the successful transformation and upgrading of the manufacturing industry through servitization,scholars and practitioners have begun to explore the possibility of servitization in the construction industry.Current practices and theory show that different understandings of servitization in the construction sector exist;however,they are still in their infancy and lack a deep and systematic awareness,which does not benefit the transformation and upgrading of construction through servitization.Therefore,this paper systematically analyzes the motivation,definition,and implications of servitization in construction based on the value-adding nature of servitization and considers the problems confronting the construction industry.To facilitate this development,transformation pathways for servitization in construction are analyzed from multiple angles,including value co-creation,service innovation,and networked operation,which are in line with the new trends in digital construction.In addition,based on the supporting elements of construction,which include finance,human resources,technology,materials,and equipment,this paper examines the impact of servitization on the construction industry’s ecology.In short,we expect that this systematic analysis and exposition can provide a holistic view of servitization in construction from the inside out for scholars and practitioners and can help to promote servitization in construction.

County-Level Tax Sharing:A Statistical Basis for Measuring China's Fiscal Decentralization

Controversies exist in literature regarding what indicators should be employed to measure China's fiscal decentralization. This paper measures China's fiscal decentralization by the sharing ratios of county-level VAT and corporate income tax(CIT). This approach avoids such problems as homogeneous denominator, and reflects the intricate interactions between governments at different levels. Based on extensive sources including the National Fiscal Statistical Information at Prefecture and County Levels and China County(City) Socio-Economic Statistical Yearbook over the 1998-2007 period, our estimation and analysis led to the following findings:(1) Since 2002, counties have retained a falling share of revenues;(2) a multidimensional horizontal comparison reveals a pattern in the county-level tax sharing ratio, i.e. counties in central and eastern regions retain a higher share of tax revenues compared with those in western and northwestern regions.These findings explain the fiscal difficulties at the grassroots level, and can be used to conduct a quantitative analysis of the determinants and economic effects of China's fiscal decentralization."

Technology Management of Capital Assets and Risks in the Service Sharing Economy： Cases of Uberization of Crowdfunding and Transportation in Mexico

Firms such as Airbnb, Uber, Blablacar have platforms for connecting owners of underused assets with clients through, the internet, thus allowing people to rent out their spare rooms, or book relay rides by acting as matchmakers, allocating resources where they are needed and charging a percentage of the cost in return. This phenomenon could be regarded from the point of view： （1） of Internet technology evolution from a network of computers to a network of people devoted to sharing their knowledge and user experience, coming further, as the Internet of Things （IoT）, and （2） as part of the increasing involvement of the user （consumer/client） in production and innovation processes. These approaches allow us to analyze service-user platform firms according to the different kinds of specific assets distribution and risks. The new organization is based on internet platform tools which integrate information, machinery, energy, and science, and costumer collaboration. We conclude that there are large profits for those firms based on platforms, as there are not yet any counterbalances through competition, posing the question about the needed or not of technology management regulation during this phase of service sharing economy. A selection of 17 service platform firms in Mexico involved in transportation and crowdfunding are described on the basis of their business model, the market and the distribution of assets and income

Low Labor Share in GDP Holds Back Economic Development

The declining share of labor compensation in China＇s GDP has raised intense public concern. Using statistics since 1978, this research paper examines, in detail, the changing patterns of labor compensation since reform and opening- up. Following international practices. this paper has adjusted China＇s labor compensation statistics.The results show that, iu contrast to a significant drop in the share of labor competsation in GDP before making an adjustment, the adjusted share has actually remained stable for the most part after the late 1970s.There has been no discernable fall until the last several years, The real prablem in China＇s functional distribution of national income since the late 1970s has not been the declining share of labor compensation in GDP. Actually, the share has always remained consistently low.It can be characterized as beiag ＂stable at a low level on a long-term basis＂.How to increase the labor share,which is in the interest of the average worker is a major question that must be addressed in China＇s future economic development.

企业数字化转型对劳动收入份额的影响

数字化转型作为企业未来发展的新动能,其是否能够提高企业劳动收入份额,优化内部收入分配格局仍存在争议。为厘清二者之间的作用关系,需要在从理论上廓清数字化转型影响企业劳动收入份额的经济逻辑的基础上,利用2012—2020年中国沪深A股上市公司数据进行实证检验。研究发现:数字化转型从整体上提升了企业劳动收入份额,实现了“分好蛋糕”的目标;数字化转型通过工资率和劳动生产率影响劳动收入份额,且对工资率的影响大于对劳动生产率的影响,从而产生数字化转型提高企业劳动收入份额的净效应;数字化转型能够提高企业增加值,实现“做大蛋糕”的目标;与劳动密集型企业相比,资本技术密集型企业的数字化转型对劳动收入份额的提升作用更大;与非国有上市公司相比,国有上市公司的数字化转型对劳动收入份额的影响程度有所下降,主要原因在于国有企业对社会责任的特殊承担。通过揭示数字化转型影响劳动收入份额的内在机理,可以为二者之间作用关系的争议提供微观层面的实证依据,也为数字经济背景下企业如何兼顾效率与公平,实现共同富裕提供有益的政策启示。

人工智能如何影响劳动收入份额——基于产业结构与企业升级的机制探讨

作为一项重要技术变革,人工智能在推动产业智能化的同时,势必对劳动力市场的要素收入分配产生重要影响。本文基于偏向性技术进步理论,运用2010—2021年中国城市与企业层面面板数据,从系统性视角考察人工智能对劳动收入份额的宏微观影响机制。研究结果显示:(1)人工智能应用在宏微观层面均有利于劳动收入份额增加,该结论在经过工具变量法、机器学习法估计等一系列稳健性检验后依然成立。(2)宏观层面,人工智能可通过产业结构高级化增加劳动收入份额。(3)微观层面,人工智能可通过提高创新质量、创新效率与全要素生产率来增加劳动收入份额。(4)人工智能对劳动收入份额的积极影响在城市层面的高人口规模、高市场化水平、高劳动力保护强度、高劳动力技能水平及企业层面的高企业规模、高劳动力技能水平、低劳动要素密集度的样本中尤为明显。研究结论为我国在数智化浪潮中完善收入分配制度、实现共同富裕提供了有益启示。

Is China’s Economic Growth Profitled or Wage-led?——A Theoretical Inquiry and Empirical Study on the Impact of Labor Share on Growth

The paper makes a comparative review and evaluation of different theories on impacts of the distribution of labor and capital income on economic growth as well as criticism of the mainstream theories and suggests using Bhaduri-Marglin model as the theoretical basis for relevant research. By formulating the econometric model and analyzing time series data from 1978 to 2012, the paper makes an empirical research into the impact of labor share on economic growth in China. It has discovered that the positive effect of labor share on consumption demand growth in China outweighs its negative effect on investment and net export growth, concluding that growth in China is wage-led at present. That may mean that （1） increasing labor share promotes growth and the goals of equality and efficiency supports each other,＂ （2） the demand and optimizing structure＂ lies in regulation tools. key to ＂stabilizing growth, expanding domestic establishing a set of pro-labor institution and

大数据发展与企业劳动收入份额——来自大数据综合试验区的证据

在着力构建新发展格局和建设数字中国背景下,如何利用数字技术扎实推进共同富裕成为亟待研究的课题。以2009—2020年A股上市公司为研究对象,将国家级大数据综合试验区试点作为推动大数据发展的准自然实验,运用双重差分模型深入剖析大数据发展对企业劳动收入份额的影响。研究结果表明:(1)国家级大数据综合试验区设立能显著提升企业劳动收入份额,该结论在经过多种稳健性检验后依然成立。(2)降低企业成本、优化人力资本结构和提高公司治理水平是大数据发展提升企业劳动收入份额的潜在路径。(3)国家级大数据综合试验区设立能兼顾“效率”和“公平”,扩大普通员工岗位和薪资占比。研究结果为在微观层面厘清数字技术发展如何影响劳动收入份额提供经验证据,为新时期扎实推进共同富裕提供政策启示。

人工智能促进共同富裕的理论逻辑、现实难题和实现路径

发挥人工智能促进共同富裕的正向效应,并避免和化解其负面影响,对于顺利实现共同富裕具有重要意义。从理论逻辑上看,人工智能在多个方面对共同富裕有促进作用,主要包括稳定劳动收入份额、助推低技能劳动力共享经济增长的成果、为低技能劳动力创造新工作岗位以及对劳动力供给和需求的不对称影响等。但是,这些理论逻辑的落地还存在着缺乏人工智能供给端、需求端和分配端的整体发展规划,人工智能技术提高生产率的作用不明显,高等教育规模和结构不够合理,低技能劳动力缺乏人工智能技术培训渠道,数字基础设施建设存在短板等问题。为此,应该科学制定人工智能发展战略、推动人工智能技术在经济中的应用及扩散推广、建立与人工智能人才需求相匹配的教育培训体系、建立专门针对低技能劳动力的人工智能技术培训体系、提高欠发达地区和农村地区数字基础设施质量,以人工智能促进共同富裕的实现。

企业ESG表现提升劳动收入份额实证研究——基于中国上市公司的经验证据

基于中国上市公司大样本数据检验证实:企业ESG表现提升劳动收入份额源自多种因素的共同作用。笔者依据相关公司治理理论,以2009—2021年中国沪深A股非金融类上市公司的样本有效数据,运用多元线性回归方法实证检验了企业ESG表现与劳动收入份额之间的关系及其变化。检验结果证实:企业ESG表现与劳动收入份额正相关;资金支持、内部控制水平、技术升级中介企业ESG表现与劳动收入份额的相关性;以劳动密集程度和技术密集程度为代表的要素密集程度正向调节企业ESG表现对劳动收入份额的提升,而企业规模和劳动调整成本则发挥反向调节作用。本研究通过将公司内部治理和公司外部性等相关理论原理尝试性地运用于企业ESG表现与劳动收入份额关系的实证研究,从一系列检验诸多相关要素的有机联系上证实了企业ESG表现显著提升劳动收入份额,丰富了关于可持续发展研究领域的现有文献,研究结论有助于为企业以改善ESG表现方式实现高质量发展提供理论依据。

制造业数字化与劳动收入份额变动

制造业数字化转型能够改变劳动力市场格局,对收入分配产生重要影响。以1995—2018年45个国家17个制造业部门为样本,考察制造业数字化对劳动收入份额的影响。研究发现:制造业数字化对劳动收入份额的影响呈现“倒U型”特征,这种特征在发达国家中比较突出,在发展中国家中不明显;相比于国外投入,国内投入数字化对劳动收入份额的“倒U型”影响较早达到拐点;制造业数字化与直接出口、间接出口以及再进口活动的劳动收入份额分别呈抑制、促进和“倒U型”关系。机制检验显示,制造业数字化主要通过工资率效应和价值链分工效应对劳动收入份额产生“倒U型”影响。进一步分析发现,制造业数字化能够缩小高-低技能和中-高技能劳动者的工资差距。拓展性分析表明,资本-劳动比和行业竞争程度的提高均使劳动收入份额由升转降的拐点提前。研究可为推动制造业数字化转型与完善收入分配制度提供重要启示。

地方经济增长目标与企业劳动收入份额

实现共同富裕需要正确认识和处理经济增长与收入分配的关系。匹配2005—2021年地级以上城市的经济增长目标数据与沪深A股上市公司数据,实证研究地方经济增长目标对企业劳动收入份额的影响。结果表明,高经济增长目标显著降低了企业劳动收入份额。进一步机制检验表明:地方官员为实现经济增长目标,对企业决策和地区市场进行干预,加剧了企业资本要素过度投资、提高了企业垄断利润,是高经济增长目标降低企业劳动收入份额的重要路径;地方经济增长目标对资本与劳动替代效应更强、受到政府干预程度更大的企业的劳动收入份额的降低作用更明显。研究结论丰富了经济增长目标的经济效应和企业劳动收入份额影响因素的相关文献,并对地方经济增长目标的管理、地方官员的考核和晋升机制以及促进共同富裕战略目标的实现具有政策启示作用。