Taking the rural low-income population of Zhejiang Province as its subject, this paper examines how to build a sustainable income-growth mechanism and identify feasible implementation paths within the context of the c...Taking the rural low-income population of Zhejiang Province as its subject, this paper examines how to build a sustainable income-growth mechanism and identify feasible implementation paths within the context of the common prosperity strategy. The research identifies key obstacles to income expansion, including an undiversified industrial structure, insufficient human capital, and a lack of robust social protection. These call for systemic solutions featuring institutional innovation, resource consolidation, and capability enhancement. Building on Zhejiang's experience as a common prosperity demonstration zone, the article constructs an integrated framework centered on four pillars: industrial empowerment, education upgrading, social security reinforcement, and digital coordination. It further offers concrete policy proposals involving the cultivation of localized industries, vocational skill training, enhanced safety nets, and the adoption of digital tools. The study thus offers both theoretical insights and practical paradigms for tackling the challenge of raising incomes in low-income rural areas.展开更多
The Chinese government’s common prosperity policy has inspired a series of rural development initiatives aimed at reducing income disparities between urban and rural areas.Zhejiang Province was designated as the firs...The Chinese government’s common prosperity policy has inspired a series of rural development initiatives aimed at reducing income disparities between urban and rural areas.Zhejiang Province was designated as the first demonstration zone in China’s pursuit of common prosperity.To explore the demonstration effect of rural development on narrowing the income gap between urban and rural areas,this study adopts the Theil index to measure urban-rural income disparity levels and explores spatial evolution patterns of the income disparity in 52 counties of Zhejiang Province,China from 2011 to 2020.The spatial Durbin model is also used to investigate the impact of rural development on the urban-rural income disparity.The results show that:1)Urban-rural income disparities have gradually narrowed.Moreover,income disparities across the province are spatially clustered from north to south.Narrowing the gap between mountainous and non-mountainous counties is imperative for resolving these spatial imbalances in the short term.2)Rural development reduces urban-rural income disparity levels and generates economic and technological spillover effects,as evidenced by the phenomenon where development in one county leads to reduced income disparities in neighboring counties.3)The technological innovation enhances the co-development of rural industries through technological diffusion effects,further strengthening rural development.Finally,enhancing the ecological environment synergizes with rural development to reduce urban-rural income disparities.The research results provide policy implications for narrowing the urban-rural income disparity and promoting common prosperity.展开更多
BACKGROUND There are only a few studies on the influence of economic inequalities on youngonset type 2 diabetes(T2D).AIM To examine the impact of different family incomes on the development of youngonset T2D.METHODS W...BACKGROUND There are only a few studies on the influence of economic inequalities on youngonset type 2 diabetes(T2D).AIM To examine the impact of different family incomes on the development of youngonset T2D.METHODS We identified 7505336 young adults aged 20-39 years from the 2008 Taiwan region Health Insurance Research Database,China.The young adults were divided into low-income,middle-income,and high-income groups.Cox proportional hazards models were used to determine the risks of young-onset T2D and all-cause mortality in low-income and middle-income groups compared with the highincome group.RESULTS With a mean follow-up of 8.0 years,the incidence rates of young-onset T2D were 3.39,3.10,and 2.88 per 1000 person-years in the low-income,middle-income,and high-income groups,respectively.Compared with the high-income group,the risk of young-onset T2D was significantly higher in the low-income[adjusted hazard ratio(aHR)(95%CI):1.46(1.44–1.48)]and middle-income[aHR(95%CI):1.29(1.27–1.31)]groups.All-cause mortality was also higher in the low-income[aHR(95%CI):2.79(2.70–2.88)]and middle-income[aHR(95%CI):1.59(1.53–1.65)]groups.Older age,male sex,obesity,smoking,alcohol-related disorders,hypertension,dyslipidemia,gout,and psychotic disorders were significantly associated with increased risks of both young-onset T2D and mortality.CONCLUSION This nationwide cohort study demonstrated that young people from low-income and middle-income groups had a higher risk of youth-onset T2D and mortality than those from the high-income group.展开更多
With the rapid development of the Chinese market economy system,income tax as an economic lever has become more and more prominent in regulating the economy.Since the beginning of the accounting reform,the Ministry of...With the rapid development of the Chinese market economy system,income tax as an economic lever has become more and more prominent in regulating the economy.Since the beginning of the accounting reform,the Ministry of Finance has promulgated the accounting standards for income tax and put forward the corresponding procedures and methods,which is a leap forward in the development process of domestic income tax accounting.The relationship between income tax and accounting,the nature of income tax,and the basic characteristics and the apportionment of income tax accounting are expounded in this paper.Payable tax with impact accounting regulations,deferred with debt regulations,and balance sheet debt with income statement debt regulations are compared given the existing problems in the accounting treatment of domestic income tax,and the choice of applicable treatment methods are discussed.Finally,the accounting treatment of important income tax such as consolidated accounting statements,construction enterprises,tax losses,and discount of income tax liabilities are analyzed,and the treatment methods and corresponding countermeasures are put forward to improve the domestic income tax accounting problems.展开更多
Objective:To explore the associations between income levels,employment risk,lifestyles,occupational stress,and male fertility.Methods:This cross-sectional study analyzed 294 men seeking fertility treatment at fertilit...Objective:To explore the associations between income levels,employment risk,lifestyles,occupational stress,and male fertility.Methods:This cross-sectional study analyzed 294 men seeking fertility treatment at fertility clinics in Terengganu,Pahang,and Kuala Lumpur from November 2021 to June 2023.Data were collected through structured questionnaires covering income levels,lifestyles,employment risks,occupational stress,and semen quality.Multinomial logistic regression was employed to assess predictors of semen quality,with crude and adjusted odds ratios(OR)reported.Results:The lower-income group exhibited higher odds of having abnormal semen quality compared to normal semen quality.Specifically,these participants were more likely to experience azoospermia[crude OR 6.68,95%confidence interval(CI)1.84-52.63;adjusted OR 6.26,95%CI 1.76-51.38],indicating a link between low income and infertility issues.Lifestyle factors did not show significant associations with semen abnormalities after adjustment.High employment risks had significant associations with oligozoospermia after adjustment(crude OR 5.50,95%CI 2.14-14.11;adjusted OR 5.15,95%CI 1.93-13.71),while high occupational stress was linked to asthenozoospermia(crude OR 2.26,95%CI 1.09-4.68;adjusted OR 2.25,95%CI 1.07-4.69).Conclusions:The findings underscore the influence of socioeconomic and occupational factors on male fertility,showing associations between lower income levels,high-risk occupations,and semen abnormalities.In contrast,lifestyle factors did not show significant associations with semen abnormalities after adjustment.Nevertheless,the current findings should be further confirmed through more extensive studies focusing on abnormal semen and lifestyle factors.展开更多
The diffusion of industrial robot technology has coincided with increasing divergence in firms’market shares,potentially leading to enhanced market power and shifts in the distribution of factor income.This paper inv...The diffusion of industrial robot technology has coincided with increasing divergence in firms’market shares,potentially leading to enhanced market power and shifts in the distribution of factor income.This paper investigates the impact of industrial robot adoption on firms’labor income share and explores the underlying mechanisms,with particular attention to the rise of superstar firms.The findings suggest that,overall,the use of industrial robots contributes to an increase in labor’s income share,reflecting a generally favorable trend for labor’s position in primary income distribution.This effect,however,is markedly heterogeneous across different types of firms,regions,and industries.A significant concern is that robot adoption strengthens firms’relative market power within industries,fueling the emergence of superstar firms.These firms jointly influence labor income share through both a competition effect and a demonstration effect:the former is the main cause of declining labor shares,while the latter introduces a new channel through which labor’s share is further reduced.Although antitrust policies can help improve labor’s income share,they are not well-suited to curbing the market power expansion driven by industrial robot adoption.Thus,the concern over superstar firms’suppression of labor income remains.Amid the intensifying trend of“machines replacing humans”,this paper offers empirical insights into how to address the distributional implications brought about by the rise of superstar firms.展开更多
About 44%of the world’s cocoa is produced in one single country,Côte d’Ivoire.Providing this important raw material,most Ivorian cocoa farmers live in severe poverty,which,despite a multitude of sector interven...About 44%of the world’s cocoa is produced in one single country,Côte d’Ivoire.Providing this important raw material,most Ivorian cocoa farmers live in severe poverty,which,despite a multitude of sector interventions,is still widespread,affecting social and environmental sustainability in cocoa production.In this context,cocoa farmers are still often treated as a homogeneous group of small-scale producers(mainly males),resulting in interventions being conceptualized as one-size-fits-all approaches and failing to deliver support schemes that take farmers’specific conditions appropriately into account.Applying a broader typology approach that combines farm characteristics with farmers’characteristics,this study aims to delineate Ivorian cocoa farmers and their farms into specific types in order to improve advice for targeted sustainability interventions and living income(LI)potentials.Principal component analysis and hierarchical clustering analysis of a household dataset collected in 2022 in five cocoa-growing regions of Côte d’Ivoire were chosen to identify types of male-headed farms.To assure gender sensitive analysis,a female-headed farm type was created artificially.The specific characteristics of the identified types were captured using descriptive analysis.Descriptive statistics and non-parametric tests were then applied to examine the relationships between these farm types and various outcomes.Additionally,a binary logistic model was used to estimate the probability of these links in relation to variables relevant for achieving a LI.Finally,Spearman non-parametric correlation was used to identify eventual differences in the strength of relationships between key variables per farm type.Three different types of male-headed farms are identified:type 1(the most productive and diversified farms with larger size),type 2(middle-sized farms with strong focus on cash crops),and type 3(small-sized farms with a good level of diversification for self-consumption).The artificially created type 4 represents female-headed farms with the smallest size.On average,none of these farm types achieves a LI.However,type 1 shows the smallest LI gap,while type 4 is by far the worst.Our analyses reveal underlying socio-economic factors systematically disadvantaging female-headed cocoa farms,most notably limited access to land and other material assets.The key contribution of this study lies in the empirical identification of the different characteristics of farms in a given farming system,thereby identifying the need for targeted support interventions.Type-specific recommendations are made,showing pathways to provide tailored programs to farmers of different types in order to reduce their LI gaps.展开更多
Continuously broadening the channels for farmers’income growth and effectively narrowing the urban-rural income gap is the central task in the new development stage to comprehensively promote rural revitalization and...Continuously broadening the channels for farmers’income growth and effectively narrowing the urban-rural income gap is the central task in the new development stage to comprehensively promote rural revitalization and achieve the common prosperity of farmers and rural areas.The promotion of rural e-commerce and the enhancement of farmers’digital skills provide potential for this endeavor.Taking Zhejiang province,a demonstration area for common prosperity,as the research object,this study collected 1,119 valid questionnaires through field surveys.Based on the reconstruction of a comprehensive evaluation index for farmers’digital skills using principal component analysis,this paper further investigates the relationship between the level of farmers’digital skills and their income by employing the CRITIC weighting method,mediating mechanism testing,and grouped regression analysis.The research finds that improving digital skills can significantly enhance farmers’income levels,with the income growth effect being more pronounced among older groups with lower educational levels and limited digital skills.Digital skills not only directly promote farmers’income growth but also indirectly further enhance their income level by increasing their use of rural e-commerce,and thus the use of rural e-commerce serves as a significant mediating variable in the relationship between digital skills and farmers’income growth.These conclusions remain valid after a series of robustness tests,including endogeneity tests,the replacement of weight designs for digital skills,and the exclusion of outlier samples.Finally,the paper proposes policy recommendations such as offering more digital skills and e-commerce training,encouraging the return of new rural elites to promote regional clusters of rural e-commerce,and providing targeted policy support for the development of rural e-commerce.展开更多
In the context of urban-rural integration development in China,the distribution of value-added income of rural land collective ownership is related to the protection of farmers rights and interests and the specific im...In the context of urban-rural integration development in China,the distribution of value-added income of rural land collective ownership is related to the protection of farmers rights and interests and the specific implementation of rural revitalization strategy.Based on the entry of rural collectively-owned construction land into the market and the compensation system for land expropriation,this paper discusses in detail the distribution of value-added income of rural land collective ownership,analyzes the current situation,existing problems and causes of the current distribution mechanism,and puts forward countermeasures and suggestions for optimizing the distribution mechanism.Through literature research and case analysis,this paper reveals the unfair phenomenon in the distribution of value-added income of rural land,and discusses the roles and responsibilities of government,collective organizations and individual farmers in the distribution of income.The results show that establishing a fair and reasonable income distribution mechanism,strengthening the construction of laws and regulations,improving farmers participation and protecting their rights and interests are the key to optimizing the distribution of rural land value-added income.In addition,it is expected that this paper will provide some theoretical basis and practical guidance for improving the distribution mechanism of value-added income of rural land collective ownership.展开更多
Agricultural insurance plays a key role in promoting the coordinated development of green agriculture and farmers’income growth,which is crucial for China’s high-quality agricultural development.Using the coupling c...Agricultural insurance plays a key role in promoting the coordinated development of green agriculture and farmers’income growth,which is crucial for China’s high-quality agricultural development.Using the coupling coordination degree model,this study empirically demonstrates that the development of agricultural insurance significantly promotes the coordinated development of green agriculture and farmers’income growth once a certain threshold is exceeded.This effect is more pronounced in the major grain-producing regions and the central provinces.Expanding the scale of agricultural production and increasing investment in agricultural technology are the key mechanisms through which agricultural insurance supports the dual goals of green agriculture and income growth in China.In conclusion,this study proposes several policy recommendations,which include increasing investment in agricultural insurance infrastructure,strengthening the policy guidance for agricultural insurance,and designing differentiated agricultural insurance policies.展开更多
Gender equalization has progressed considerably in all areas but has prolonged domestic work.Previous research suggests that income is essential in the distribution of time spent on housework between couples.However,t...Gender equalization has progressed considerably in all areas but has prolonged domestic work.Previous research suggests that income is essential in the distribution of time spent on housework between couples.However,there is still debate about how income works within Chinese households.Therefore,it is necessary to study how income influences the time spent on housework by Chinese couples.This paper uses data from The China Family Panel Studies(CFPS)in 2022 and selected married two-income households aged 18-65 as our study population.Based on the results of the study and the Nash cooperative game‘divorce-threat’model,the hypotheses were then regressed using the Tobit model.Robustness tests were then conducted using the OLS regression model and the replacement variables method.Finally,the impact of income on the distribution of household work time of Chinese couples was analyzed,followed by conclusions.Firstly,the allocation of housework time during working days is influenced by income factors,while the distribution of housework time on rest days is not influenced by income.Secondly,individual income is negatively related to own time spent on housework,while the spouse’s income is positively associated with wife/husband time.Thirdly,the wife’s relative income is“U”shaped,and the relative gain of the husband is“inverted U”shaped.展开更多
Based on the empirical analysis of the income and consumption of rural residents,the present paper discusses the reasons for the weak growth of income and the lagging consumption of rural residents in China.Finally,it...Based on the empirical analysis of the income and consumption of rural residents,the present paper discusses the reasons for the weak growth of income and the lagging consumption of rural residents in China.Finally,it comes up with some recommendations and measures to increase the income of rural residents,promote the consumption of rural residents,and open up the rural market.展开更多
The following paper attempts to understand if income determines the buying decision-making styles of consumers in Bhubaneswar,the capital city of Odisha,a state located on eastern India.A total of 103 respondents of B...The following paper attempts to understand if income determines the buying decision-making styles of consumers in Bhubaneswar,the capital city of Odisha,a state located on eastern India.A total of 103 respondents of Bhubaneswar were chosen by using the Mall intercept method.The samples were classified into three groups based on their average annual family income such as High Income,Middle Income and Low Income groups.Exploratory Factor Analysis was carried to identify the decision-making styles.ANOVA was employed to compare the shopping styles of these three income sub-groups.Results indicate that differences in consumer shopping styles exist among the income sub-groups.Findings of the study can be used by marketers for segmentation,targeting and positioning of retail shoppers which may facilitate them to compete efficiently.It is recommended that different income sub-groups should be viewed as distinct consumer segments and strategies should be formulated to cater each segment effectively.展开更多
Reasonable income distribution and eradication of rural poverty are vital for building a moderately prosperous society in all respects in China.This paper primarily examines the income distribution and poverty reducti...Reasonable income distribution and eradication of rural poverty are vital for building a moderately prosperous society in all respects in China.This paper primarily examines the income distribution and poverty reduction effects of social security spending.Market income and redistribution policies are two determinants of income gaps.Based on CHIP2018 household survey data,we find that inadequate income redistribution policies have contributed to yawning income gaps,and that social security spending is more redistributive than personal income tax and social security contributions.After estimating the redistribution effects of social security spending and itemized incomes,we find that pension payments have contributed the most to household income gaps,and that subsistence protection and rural pension payments help improve income distribution.With respect to the poverty reduction effects of social security spending,we have estimated China’s current poverty incidence and the poverty reduction effects of pension payments,healthcare,and educational allowances with CHIP2018 data,and discover that an increase in social security spending may effectively reduce rural poverty.In building a moderately prosperous society in all respects,China should increase social security spending,focusing on specific target groups,and promote the role of social security spending in regulating income distribution and offering social protection to rural residents.展开更多
Based on the account of the vital role which the national finance played in supporting agriculture,the thesis presents the current situation of financial support for agriculture in China,in terms of the limited scale ...Based on the account of the vital role which the national finance played in supporting agriculture,the thesis presents the current situation of financial support for agriculture in China,in terms of the limited scale and irrational structure of financial support expenditure in agriculture.On the basis of the brief introduction of the current level of Chinese farmers'income,the thesis discusses the effects of scale and irrational structure of financial support expenditure in agriculture on the farmers'income,according to the related data of financial support expenditure in agriculture and rural per capita net income.The results indicate that the calculating regression equation has a remarkable explanation power,reflecting the positive role of financial support expenditure in agriculture played by national finance in increasing the farmers'income.As regards the structure of financial support expenditure in agriculture at present,according to the proportion from high to low,the expenditure primarily consists of three parts from high to low in sequence as follows:productive expenditure and funds for public undertakings,capital construction expenditure,and rural relief expenditure plus science and technology funds.Such sequence deviates from the marginal production effects of financial support expenditure in agriculture and the correlation of farmers'income,which demonstrates the severe irrationality of the structure of financial support expenditure in agriculture.Corresponding countermeasures are put forward as follows:on one hand,we should continue intensifying the efforts to support agriculture financially in order to form a regular increase mechanism;on the other hand,we should adjust and optimize the structure of financial support expenditure in agriculture,and further crystallize the investment flows.展开更多
For individuals who are contemplating relocating, how their income will be taxed might be an important factor when deciding whether or not to take up residence in another country. Two income approaches are commonly us...For individuals who are contemplating relocating, how their income will be taxed might be an important factor when deciding whether or not to take up residence in another country. Two income approaches are commonly used around the globe. Worldwide income approach （also known as a global tax system） taxes income from whatever source derived. Territorial income approach taxes only income earned within the country＇s borders. Using information collected from PricewaterhouseCoopers＇ website1 that provides information on tax systems used in countries around the world, this paper examines which countries apply worldwide or global income approach and which employ territorial approach to determine the legitimate source of taxable income. The research focuses on countries within： （1） Americas; （2） Asia/Pacific Basin; （3） Europe; and （4） Africa/Middle and Near East. Based on the information collected and presented in this paper, the worldwide approach is much more prevalent （104 countries） than the territorial approach （30 countries）. This paper also investigates any specific rules that a particular country has in relation to income to be taxed and residency versus non-residency status of the taxpayers. There appears to be an abundant spectrum of rules relating to residency and domicile for tax purposes among the countries.展开更多
From two perspectives, - the proportion of residential income and the equality of residential income distribution - this paper identifies a widening gap in China＇s income distribution and considers that this is a res...From two perspectives, - the proportion of residential income and the equality of residential income distribution - this paper identifies a widening gap in China＇s income distribution and considers that this is a result of different factors such as technological progress, increasing return on assets, the economic growth priority strategy of local governments, the increasing number of migrant workers who are in a weak position to negotiate wages, as well as the rapid process of industrialization. Based on the above analysis, this paper presents policy recommendations on how to improve the income distribution system.展开更多
The move towards international harmonization of accounting standards has dominated the work program of International Accounting Standards Board （IASB） in the past years. This paper aims to verify the compliance of t...The move towards international harmonization of accounting standards has dominated the work program of International Accounting Standards Board （IASB） in the past years. This paper aims to verify the compliance of the comprehensive income （CI） statement format with International Accounting Standard （IAS） 1-presentation of financial statements, which was revised in 2007. The changes introduced by the 2011 revision are also taken into account. For this purpose, this study analyzes the final annual financial statements approved in 2011 by the Italian companies whose shares belonged to the Italia Star segment of Financial Times and Stock Exchange （FTSE）. Given that IAS 1 provides little specific guidance about the presentation of line items and permits many alternative types of format, this paper focuses on information organization in the statement of CI in order to analyze the degree of heterogeneity of financial information. For achieving this goal, this study considers the following issues： （1） presentation of all items of income and expense in an overall statement or in two separate statements; （2） a detailed level of the content in terms of number of items between revenue and net income （NI）; （3） classification of expenses either by nature or by function; （4） number and type of intermediate margins; and （5） presentation of items of other comprehensive income （OCI） either before tax or net of tax. The results show some clear evidences. On the one hand, there is a high diversity in accounting practices, which makes it difficult for users to compare financial information across entities, highlighting the need to complete the joint project of the standards setters （IASB and Financial Accounting Standards Board （FASB）） on financial statement presentation. On the other hand, some alternative types of presentation （e.g., the tendency to split the CI statement into two statements rather than using an integrated solution, the prevalence to disaggregate the expenses by nature, etc.） are used by most of the entities of the sample possibly because of the influence of Italian accounting culture.展开更多
Using the rural survey data preserved by the Chinese Academy of Social Sciences＇ （CASS） Institute of Economics, this paper analyzes changes in the level and structure of per capita net income in the eleven villages...Using the rural survey data preserved by the Chinese Academy of Social Sciences＇ （CASS） Institute of Economics, this paper analyzes changes in the level and structure of per capita net income in the eleven villages of Baoding Prefecture, Hebei province, over the 1930-1997periods. According to the surveys, per capita net income level of the villages maintained consistent growth, as indicated by survey data on the years of 1930, 1936, 1957, 1986 and 1997, except for 1946 which saw decline, and enjoyed rapid growth particularly in the years of reform and opening-up after 1986. The changes reflect the national trendsustained decline of the proportion of net income from household operations versus eontinuous growth of the proportion wages income takes of the whole income.展开更多
International experience shows that economic stagnation and deterioration of income distribution are both the cause and effect of each other and also reinforce each other.Such a relationship may put some high-growth c...International experience shows that economic stagnation and deterioration of income distribution are both the cause and effect of each other and also reinforce each other.Such a relationship may put some high-growth countries into the middle-income trap.Income levels in China are above average,but economic growth is decelerating.At such a time,China should attach great importance to addressing the widening income gap.This paper attempts to integrate official data on income with researchers' surveys to examine income distribution in China.It reveals the causes for unequal and unfair income distribution and illustrates the policy significance of reforming primary and secondary distributions to adjust the pattern of income distribution.展开更多
文摘Taking the rural low-income population of Zhejiang Province as its subject, this paper examines how to build a sustainable income-growth mechanism and identify feasible implementation paths within the context of the common prosperity strategy. The research identifies key obstacles to income expansion, including an undiversified industrial structure, insufficient human capital, and a lack of robust social protection. These call for systemic solutions featuring institutional innovation, resource consolidation, and capability enhancement. Building on Zhejiang's experience as a common prosperity demonstration zone, the article constructs an integrated framework centered on four pillars: industrial empowerment, education upgrading, social security reinforcement, and digital coordination. It further offers concrete policy proposals involving the cultivation of localized industries, vocational skill training, enhanced safety nets, and the adoption of digital tools. The study thus offers both theoretical insights and practical paradigms for tackling the challenge of raising incomes in low-income rural areas.
基金Under the auspices of Project of Humanities and Social Sciences Research of the Ministry of Education(No.23YJC790127)Major projects of the National Social Science Fund(No.18ZDA045)。
文摘The Chinese government’s common prosperity policy has inspired a series of rural development initiatives aimed at reducing income disparities between urban and rural areas.Zhejiang Province was designated as the first demonstration zone in China’s pursuit of common prosperity.To explore the demonstration effect of rural development on narrowing the income gap between urban and rural areas,this study adopts the Theil index to measure urban-rural income disparity levels and explores spatial evolution patterns of the income disparity in 52 counties of Zhejiang Province,China from 2011 to 2020.The spatial Durbin model is also used to investigate the impact of rural development on the urban-rural income disparity.The results show that:1)Urban-rural income disparities have gradually narrowed.Moreover,income disparities across the province are spatially clustered from north to south.Narrowing the gap between mountainous and non-mountainous counties is imperative for resolving these spatial imbalances in the short term.2)Rural development reduces urban-rural income disparity levels and generates economic and technological spillover effects,as evidenced by the phenomenon where development in one county leads to reduced income disparities in neighboring counties.3)The technological innovation enhances the co-development of rural industries through technological diffusion effects,further strengthening rural development.Finally,enhancing the ecological environment synergizes with rural development to reduce urban-rural income disparities.The research results provide policy implications for narrowing the urban-rural income disparity and promoting common prosperity.
基金Supported by Taipei Veterans General Hospital,No.V113C-166 and No.V114C-177National Science and Technology Council,R.O.C,No.NSTC113-2314-B-075-007-.
文摘BACKGROUND There are only a few studies on the influence of economic inequalities on youngonset type 2 diabetes(T2D).AIM To examine the impact of different family incomes on the development of youngonset T2D.METHODS We identified 7505336 young adults aged 20-39 years from the 2008 Taiwan region Health Insurance Research Database,China.The young adults were divided into low-income,middle-income,and high-income groups.Cox proportional hazards models were used to determine the risks of young-onset T2D and all-cause mortality in low-income and middle-income groups compared with the highincome group.RESULTS With a mean follow-up of 8.0 years,the incidence rates of young-onset T2D were 3.39,3.10,and 2.88 per 1000 person-years in the low-income,middle-income,and high-income groups,respectively.Compared with the high-income group,the risk of young-onset T2D was significantly higher in the low-income[adjusted hazard ratio(aHR)(95%CI):1.46(1.44–1.48)]and middle-income[aHR(95%CI):1.29(1.27–1.31)]groups.All-cause mortality was also higher in the low-income[aHR(95%CI):2.79(2.70–2.88)]and middle-income[aHR(95%CI):1.59(1.53–1.65)]groups.Older age,male sex,obesity,smoking,alcohol-related disorders,hypertension,dyslipidemia,gout,and psychotic disorders were significantly associated with increased risks of both young-onset T2D and mortality.CONCLUSION This nationwide cohort study demonstrated that young people from low-income and middle-income groups had a higher risk of youth-onset T2D and mortality than those from the high-income group.
文摘With the rapid development of the Chinese market economy system,income tax as an economic lever has become more and more prominent in regulating the economy.Since the beginning of the accounting reform,the Ministry of Finance has promulgated the accounting standards for income tax and put forward the corresponding procedures and methods,which is a leap forward in the development process of domestic income tax accounting.The relationship between income tax and accounting,the nature of income tax,and the basic characteristics and the apportionment of income tax accounting are expounded in this paper.Payable tax with impact accounting regulations,deferred with debt regulations,and balance sheet debt with income statement debt regulations are compared given the existing problems in the accounting treatment of domestic income tax,and the choice of applicable treatment methods are discussed.Finally,the accounting treatment of important income tax such as consolidated accounting statements,construction enterprises,tax losses,and discount of income tax liabilities are analyzed,and the treatment methods and corresponding countermeasures are put forward to improve the domestic income tax accounting problems.
基金supported by Malaysia's Ministry of Higher Education through the Fundamental Research Grant Scheme(FRGS)under the reference code FRGS/1/2020/SS0/UMT/02/3 and vote number 59637.
文摘Objective:To explore the associations between income levels,employment risk,lifestyles,occupational stress,and male fertility.Methods:This cross-sectional study analyzed 294 men seeking fertility treatment at fertility clinics in Terengganu,Pahang,and Kuala Lumpur from November 2021 to June 2023.Data were collected through structured questionnaires covering income levels,lifestyles,employment risks,occupational stress,and semen quality.Multinomial logistic regression was employed to assess predictors of semen quality,with crude and adjusted odds ratios(OR)reported.Results:The lower-income group exhibited higher odds of having abnormal semen quality compared to normal semen quality.Specifically,these participants were more likely to experience azoospermia[crude OR 6.68,95%confidence interval(CI)1.84-52.63;adjusted OR 6.26,95%CI 1.76-51.38],indicating a link between low income and infertility issues.Lifestyle factors did not show significant associations with semen abnormalities after adjustment.High employment risks had significant associations with oligozoospermia after adjustment(crude OR 5.50,95%CI 2.14-14.11;adjusted OR 5.15,95%CI 1.93-13.71),while high occupational stress was linked to asthenozoospermia(crude OR 2.26,95%CI 1.09-4.68;adjusted OR 2.25,95%CI 1.07-4.69).Conclusions:The findings underscore the influence of socioeconomic and occupational factors on male fertility,showing associations between lower income levels,high-risk occupations,and semen abnormalities.In contrast,lifestyle factors did not show significant associations with semen abnormalities after adjustment.Nevertheless,the current findings should be further confirmed through more extensive studies focusing on abnormal semen and lifestyle factors.
基金supported by General Project of the National Social Science Fund of China(NSSFC),“Mechanisms and Strategies of Artificial Intelligence’s Impact on Inter-firm Wage Disparities”(Grant No.21BJY097).
文摘The diffusion of industrial robot technology has coincided with increasing divergence in firms’market shares,potentially leading to enhanced market power and shifts in the distribution of factor income.This paper investigates the impact of industrial robot adoption on firms’labor income share and explores the underlying mechanisms,with particular attention to the rise of superstar firms.The findings suggest that,overall,the use of industrial robots contributes to an increase in labor’s income share,reflecting a generally favorable trend for labor’s position in primary income distribution.This effect,however,is markedly heterogeneous across different types of firms,regions,and industries.A significant concern is that robot adoption strengthens firms’relative market power within industries,fueling the emergence of superstar firms.These firms jointly influence labor income share through both a competition effect and a demonstration effect:the former is the main cause of declining labor shares,while the latter introduces a new channel through which labor’s share is further reduced.Although antitrust policies can help improve labor’s income share,they are not well-suited to curbing the market power expansion driven by industrial robot adoption.Thus,the concern over superstar firms’suppression of labor income remains.Amid the intensifying trend of“machines replacing humans”,this paper offers empirical insights into how to address the distributional implications brought about by the rise of superstar firms.
基金This work was conducted in the frame of the accompanying research on strategies for improving farmer families’incomes and sustainable cocoa production funded by the German Federal Ministry for Economic Cooperation and Development(BMZ).
文摘About 44%of the world’s cocoa is produced in one single country,Côte d’Ivoire.Providing this important raw material,most Ivorian cocoa farmers live in severe poverty,which,despite a multitude of sector interventions,is still widespread,affecting social and environmental sustainability in cocoa production.In this context,cocoa farmers are still often treated as a homogeneous group of small-scale producers(mainly males),resulting in interventions being conceptualized as one-size-fits-all approaches and failing to deliver support schemes that take farmers’specific conditions appropriately into account.Applying a broader typology approach that combines farm characteristics with farmers’characteristics,this study aims to delineate Ivorian cocoa farmers and their farms into specific types in order to improve advice for targeted sustainability interventions and living income(LI)potentials.Principal component analysis and hierarchical clustering analysis of a household dataset collected in 2022 in five cocoa-growing regions of Côte d’Ivoire were chosen to identify types of male-headed farms.To assure gender sensitive analysis,a female-headed farm type was created artificially.The specific characteristics of the identified types were captured using descriptive analysis.Descriptive statistics and non-parametric tests were then applied to examine the relationships between these farm types and various outcomes.Additionally,a binary logistic model was used to estimate the probability of these links in relation to variables relevant for achieving a LI.Finally,Spearman non-parametric correlation was used to identify eventual differences in the strength of relationships between key variables per farm type.Three different types of male-headed farms are identified:type 1(the most productive and diversified farms with larger size),type 2(middle-sized farms with strong focus on cash crops),and type 3(small-sized farms with a good level of diversification for self-consumption).The artificially created type 4 represents female-headed farms with the smallest size.On average,none of these farm types achieves a LI.However,type 1 shows the smallest LI gap,while type 4 is by far the worst.Our analyses reveal underlying socio-economic factors systematically disadvantaging female-headed cocoa farms,most notably limited access to land and other material assets.The key contribution of this study lies in the empirical identification of the different characteristics of farms in a given farming system,thereby identifying the need for targeted support interventions.Type-specific recommendations are made,showing pathways to provide tailored programs to farmers of different types in order to reduce their LI gaps.
文摘Continuously broadening the channels for farmers’income growth and effectively narrowing the urban-rural income gap is the central task in the new development stage to comprehensively promote rural revitalization and achieve the common prosperity of farmers and rural areas.The promotion of rural e-commerce and the enhancement of farmers’digital skills provide potential for this endeavor.Taking Zhejiang province,a demonstration area for common prosperity,as the research object,this study collected 1,119 valid questionnaires through field surveys.Based on the reconstruction of a comprehensive evaluation index for farmers’digital skills using principal component analysis,this paper further investigates the relationship between the level of farmers’digital skills and their income by employing the CRITIC weighting method,mediating mechanism testing,and grouped regression analysis.The research finds that improving digital skills can significantly enhance farmers’income levels,with the income growth effect being more pronounced among older groups with lower educational levels and limited digital skills.Digital skills not only directly promote farmers’income growth but also indirectly further enhance their income level by increasing their use of rural e-commerce,and thus the use of rural e-commerce serves as a significant mediating variable in the relationship between digital skills and farmers’income growth.These conclusions remain valid after a series of robustness tests,including endogeneity tests,the replacement of weight designs for digital skills,and the exclusion of outlier samples.Finally,the paper proposes policy recommendations such as offering more digital skills and e-commerce training,encouraging the return of new rural elites to promote regional clusters of rural e-commerce,and providing targeted policy support for the development of rural e-commerce.
文摘In the context of urban-rural integration development in China,the distribution of value-added income of rural land collective ownership is related to the protection of farmers rights and interests and the specific implementation of rural revitalization strategy.Based on the entry of rural collectively-owned construction land into the market and the compensation system for land expropriation,this paper discusses in detail the distribution of value-added income of rural land collective ownership,analyzes the current situation,existing problems and causes of the current distribution mechanism,and puts forward countermeasures and suggestions for optimizing the distribution mechanism.Through literature research and case analysis,this paper reveals the unfair phenomenon in the distribution of value-added income of rural land,and discusses the roles and responsibilities of government,collective organizations and individual farmers in the distribution of income.The results show that establishing a fair and reasonable income distribution mechanism,strengthening the construction of laws and regulations,improving farmers participation and protecting their rights and interests are the key to optimizing the distribution of rural land value-added income.In addition,it is expected that this paper will provide some theoretical basis and practical guidance for improving the distribution mechanism of value-added income of rural land collective ownership.
基金This paper presents preliminary research findings from two projects:a major project funded by the National Social Science Fund of China,titled“Changes in the Nature of Rural Poverty in China in the New Era and Research on Post-2020 Anti-Poverty Policies”(Project No:19ZDA116)Doctoral Research Project under the Special Program for Talents in Shortage Areas Serving National Needs,Nanjing University of Finance and Economics,titled“The Impact of Policy-Based Agricultural Insurance on Farmers’Income and Welfare Levels”(Project No:BSZX2021-12).
文摘Agricultural insurance plays a key role in promoting the coordinated development of green agriculture and farmers’income growth,which is crucial for China’s high-quality agricultural development.Using the coupling coordination degree model,this study empirically demonstrates that the development of agricultural insurance significantly promotes the coordinated development of green agriculture and farmers’income growth once a certain threshold is exceeded.This effect is more pronounced in the major grain-producing regions and the central provinces.Expanding the scale of agricultural production and increasing investment in agricultural technology are the key mechanisms through which agricultural insurance supports the dual goals of green agriculture and income growth in China.In conclusion,this study proposes several policy recommendations,which include increasing investment in agricultural insurance infrastructure,strengthening the policy guidance for agricultural insurance,and designing differentiated agricultural insurance policies.
文摘Gender equalization has progressed considerably in all areas but has prolonged domestic work.Previous research suggests that income is essential in the distribution of time spent on housework between couples.However,there is still debate about how income works within Chinese households.Therefore,it is necessary to study how income influences the time spent on housework by Chinese couples.This paper uses data from The China Family Panel Studies(CFPS)in 2022 and selected married two-income households aged 18-65 as our study population.Based on the results of the study and the Nash cooperative game‘divorce-threat’model,the hypotheses were then regressed using the Tobit model.Robustness tests were then conducted using the OLS regression model and the replacement variables method.Finally,the impact of income on the distribution of household work time of Chinese couples was analyzed,followed by conclusions.Firstly,the allocation of housework time during working days is influenced by income factors,while the distribution of housework time on rest days is not influenced by income.Secondly,individual income is negatively related to own time spent on housework,while the spouse’s income is positively associated with wife/husband time.Thirdly,the wife’s relative income is“U”shaped,and the relative gain of the husband is“inverted U”shaped.
基金General Project of Philosophy and Social Science Research in Jiangsu Universities"Research on the Long-term Mechanism for Expanding Consumption Demand of Rural Residents in Jiangsu Province during the Historical Convergence Period of the Two Centenary Goals"(2022SJYB0493).
文摘Based on the empirical analysis of the income and consumption of rural residents,the present paper discusses the reasons for the weak growth of income and the lagging consumption of rural residents in China.Finally,it comes up with some recommendations and measures to increase the income of rural residents,promote the consumption of rural residents,and open up the rural market.
文摘The following paper attempts to understand if income determines the buying decision-making styles of consumers in Bhubaneswar,the capital city of Odisha,a state located on eastern India.A total of 103 respondents of Bhubaneswar were chosen by using the Mall intercept method.The samples were classified into three groups based on their average annual family income such as High Income,Middle Income and Low Income groups.Exploratory Factor Analysis was carried to identify the decision-making styles.ANOVA was employed to compare the shopping styles of these three income sub-groups.Results indicate that differences in consumer shopping styles exist among the income sub-groups.Findings of the study can be used by marketers for segmentation,targeting and positioning of retail shoppers which may facilitate them to compete efficiently.It is recommended that different income sub-groups should be viewed as distinct consumer segments and strategies should be formulated to cater each segment effectively.
文摘Reasonable income distribution and eradication of rural poverty are vital for building a moderately prosperous society in all respects in China.This paper primarily examines the income distribution and poverty reduction effects of social security spending.Market income and redistribution policies are two determinants of income gaps.Based on CHIP2018 household survey data,we find that inadequate income redistribution policies have contributed to yawning income gaps,and that social security spending is more redistributive than personal income tax and social security contributions.After estimating the redistribution effects of social security spending and itemized incomes,we find that pension payments have contributed the most to household income gaps,and that subsistence protection and rural pension payments help improve income distribution.With respect to the poverty reduction effects of social security spending,we have estimated China’s current poverty incidence and the poverty reduction effects of pension payments,healthcare,and educational allowances with CHIP2018 data,and discover that an increase in social security spending may effectively reduce rural poverty.In building a moderately prosperous society in all respects,China should increase social security spending,focusing on specific target groups,and promote the role of social security spending in regulating income distribution and offering social protection to rural residents.
基金Supported by Liaoning Academy of Social Sciences
文摘Based on the account of the vital role which the national finance played in supporting agriculture,the thesis presents the current situation of financial support for agriculture in China,in terms of the limited scale and irrational structure of financial support expenditure in agriculture.On the basis of the brief introduction of the current level of Chinese farmers'income,the thesis discusses the effects of scale and irrational structure of financial support expenditure in agriculture on the farmers'income,according to the related data of financial support expenditure in agriculture and rural per capita net income.The results indicate that the calculating regression equation has a remarkable explanation power,reflecting the positive role of financial support expenditure in agriculture played by national finance in increasing the farmers'income.As regards the structure of financial support expenditure in agriculture at present,according to the proportion from high to low,the expenditure primarily consists of three parts from high to low in sequence as follows:productive expenditure and funds for public undertakings,capital construction expenditure,and rural relief expenditure plus science and technology funds.Such sequence deviates from the marginal production effects of financial support expenditure in agriculture and the correlation of farmers'income,which demonstrates the severe irrationality of the structure of financial support expenditure in agriculture.Corresponding countermeasures are put forward as follows:on one hand,we should continue intensifying the efforts to support agriculture financially in order to form a regular increase mechanism;on the other hand,we should adjust and optimize the structure of financial support expenditure in agriculture,and further crystallize the investment flows.
文摘For individuals who are contemplating relocating, how their income will be taxed might be an important factor when deciding whether or not to take up residence in another country. Two income approaches are commonly used around the globe. Worldwide income approach （also known as a global tax system） taxes income from whatever source derived. Territorial income approach taxes only income earned within the country＇s borders. Using information collected from PricewaterhouseCoopers＇ website1 that provides information on tax systems used in countries around the world, this paper examines which countries apply worldwide or global income approach and which employ territorial approach to determine the legitimate source of taxable income. The research focuses on countries within： （1） Americas; （2） Asia/Pacific Basin; （3） Europe; and （4） Africa/Middle and Near East. Based on the information collected and presented in this paper, the worldwide approach is much more prevalent （104 countries） than the territorial approach （30 countries）. This paper also investigates any specific rules that a particular country has in relation to income to be taxed and residency versus non-residency status of the taxpayers. There appears to be an abundant spectrum of rules relating to residency and domicile for tax purposes among the countries.
文摘From two perspectives, - the proportion of residential income and the equality of residential income distribution - this paper identifies a widening gap in China＇s income distribution and considers that this is a result of different factors such as technological progress, increasing return on assets, the economic growth priority strategy of local governments, the increasing number of migrant workers who are in a weak position to negotiate wages, as well as the rapid process of industrialization. Based on the above analysis, this paper presents policy recommendations on how to improve the income distribution system.
文摘The move towards international harmonization of accounting standards has dominated the work program of International Accounting Standards Board （IASB） in the past years. This paper aims to verify the compliance of the comprehensive income （CI） statement format with International Accounting Standard （IAS） 1-presentation of financial statements, which was revised in 2007. The changes introduced by the 2011 revision are also taken into account. For this purpose, this study analyzes the final annual financial statements approved in 2011 by the Italian companies whose shares belonged to the Italia Star segment of Financial Times and Stock Exchange （FTSE）. Given that IAS 1 provides little specific guidance about the presentation of line items and permits many alternative types of format, this paper focuses on information organization in the statement of CI in order to analyze the degree of heterogeneity of financial information. For achieving this goal, this study considers the following issues： （1） presentation of all items of income and expense in an overall statement or in two separate statements; （2） a detailed level of the content in terms of number of items between revenue and net income （NI）; （3） classification of expenses either by nature or by function; （4） number and type of intermediate margins; and （5） presentation of items of other comprehensive income （OCI） either before tax or net of tax. The results show some clear evidences. On the one hand, there is a high diversity in accounting practices, which makes it difficult for users to compare financial information across entities, highlighting the need to complete the joint project of the standards setters （IASB and Financial Accounting Standards Board （FASB）） on financial statement presentation. On the other hand, some alternative types of presentation （e.g., the tendency to split the CI statement into two statements rather than using an integrated solution, the prevalence to disaggregate the expenses by nature, etc.） are used by most of the entities of the sample possibly because of the influence of Italian accounting culture.
基金For the purposes of this study, the eleven villages of Baoding refer to： Liluohou, Hejiaqiao, Dongguzhuang, Nandeng, Caijiaying, Xuezhuang, Gushang, Xiezhuang, Mengzhuang, Dazhuze, Dayang. However, the data in the 1986 survey only covers six villages. This study was sponsored by National Social Science Foundation （10 CJL008） and the innovation project of CASS＇s Institute of Economics, ＂Rural household economic transition of Wuxi and Baoding during the process of a hundred years of industrialization and urbanization.＂ The authors appreciate support from various scholars.
文摘Using the rural survey data preserved by the Chinese Academy of Social Sciences＇ （CASS） Institute of Economics, this paper analyzes changes in the level and structure of per capita net income in the eleven villages of Baoding Prefecture, Hebei province, over the 1930-1997periods. According to the surveys, per capita net income level of the villages maintained consistent growth, as indicated by survey data on the years of 1930, 1936, 1957, 1986 and 1997, except for 1946 which saw decline, and enjoyed rapid growth particularly in the years of reform and opening-up after 1986. The changes reflect the national trendsustained decline of the proportion of net income from household operations versus eontinuous growth of the proportion wages income takes of the whole income.
文摘International experience shows that economic stagnation and deterioration of income distribution are both the cause and effect of each other and also reinforce each other.Such a relationship may put some high-growth countries into the middle-income trap.Income levels in China are above average,but economic growth is decelerating.At such a time,China should attach great importance to addressing the widening income gap.This paper attempts to integrate official data on income with researchers' surveys to examine income distribution in China.It reveals the causes for unequal and unfair income distribution and illustrates the policy significance of reforming primary and secondary distributions to adjust the pattern of income distribution.
