Articles with the same tag -- Department of Academic Journals, SUFE

| F062.9

High-end Service Input and Changes in the Labor Income Share of Enterprises

As a crucial measure of primary distribution, the relative stability of labor income share is essential for China to narrow the gap between the rich and the poor and promote the constructi...

First published at: Jul 03, 2024

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doi:10.16538/j.cnki.jfe.20240413.301

Journal of Finance and Economics, Vol. 50, Issue 07, pp. 141 - 155

| F832

The Income Effect of Local Government Debt Governance

Li Xiaolin, Si Dengkui

In the current context, Chinese enterprises are confronting unprecedented uncertainty in their production and operations, which negatively impacts labor income shares and spreads through a...

First published at: Jul 03, 2024

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doi:10.16538/j.cnki.jfe.20240620.202

Journal of Finance and Economics, Vol. 50, Issue 07, pp. 35 - 49

| F275；F230

The Linkage Effect of VAT Reform and Corporate Income Tax Avoidance: Evidence from the VAT Rate Simplification Reform

Chen Dong, Lu Jiani, Zhou Yujie, et al

One of the goals of tax system reform is to gradually increase the proportion of direct tax and optimize the structure of tax revenue on the premise of stabilizing tax burden. An important...

First published at: May 03, 2024

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doi:10.16538/j.cnki.jfe.20231019.101

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 49 - 63

| F323.8

Does Modern Agricultural Technology Promotion and Application Promote Farmers’ Income Increase? A Quasi-natural Experiment Based on the Pilot of the National Modern Agriculture Demonstration Zone

Min Jisheng, Chen Jingwen

The continuous increase of farmers’ income is crucial to the promotion of Chinese path to modernization and the realization of the goal of common prosperity, so it is a matter of great co...

First published at: Apr 03, 2024

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doi:10.16538/j.cnki.jfe.20240118.401

Journal of Finance and Economics, Vol. 50, Issue 04, pp. 94 - 108

| F542

Will Highways Promote Rural Revitalization? Based on the Data from the “Thousand-village Survey” of SUFE

Yang Yang, Wu Shengnan, Zhang Xueliang

Although absolute poverty has been eliminated in China, relative poverty still exists in rural areas. As of the end of 2021, the per capita disposable income of rural residents in China wa...

First published at: Apr 03, 2024

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doi:10.16538/j.cnki.jfe.20240118.203

Journal of Finance and Economics, Vol. 50, Issue 04, pp. 79 - 93

| F832.1

The Economic Effect of the Development of Local Financial Institutions: From the Perspective of Income Gap between Urban and Rural Residents

Zhang Heng, Chen Xuanwei, Luo Jianchao

As local financial institutions that have been active in county markets for an extended period, Rural Credit Cooperatives naturally excel in revitalizing rural development, advancing indus...

First published at: Apr 03, 2024

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doi:10.16538/j.cnki.jfe.20240318.102

Journal of Finance and Economics, Vol. 50, Issue 04, pp. 19 - 33

| F047

How does the Construction of a Unified National Market Raise the Labor Income Share: A Quasi-natural Experiment from the Perspective of Administrative Monopoly

Liu Changgeng, Jiang Ling, Zhang Lei, et al

The construction of a unified national market is the core content of perfecting the socialist market economy system. However, there is no definite conclusion in the academic circle as to h...

First published at: Feb 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.01.001

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 01, pp. 3 - 17

| F272

Common Institutional Ownership and Enterprise Labor Income Share

Du Yong, Sun Fan, Tan Lili, et al

Improving the system of income distribution and increasing the proportion of labor remuneration are important aspects of achieving common prosperity. But there are insufficient researches ...

First published at: Nov 03, 2023

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doi:10.16538/j.cnki.jfe.20230920.101

Journal of Finance and Economics, Vol. 49, Issue 11, pp. 155 - 168,封三

| F321.32

Income Effect of Rural “Separation of Politics and Economy” Reform: Evidence from Data of Rural Collective Economic Organizations

Zhou Li, Li Jiawen, Shao Junjie

The “separation of politics and economy” reform stands as a critical measure affecting the development and growth of the rural collective economy, aiming to professionalize the functions...

First published at: Oct 03, 2023

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doi:10.16538/j.cnki.jfe.20230715.401

Journal of Finance and Economics, Vol. 49, Issue 10, pp. 49 - 63

| F062.6

Redistribution Effect of the Pre-tax Deduction Reform of Employee Education Funds: Theoretical Logic and Empirical Evidence

Liu Yanan, Shao Yihang, Xue Yongyuan

Within-firm income inequality is one source of social disparity. Many studies have indicated that corporate tax benefits could worsen within-firm income inequality while promoting firm gro...

First published at: Sep 03, 2023

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doi:10.16538/j.cnki.jfe.20230617.402

Journal of Finance and Economics, Vol. 49, Issue 09, pp. 49 - 63