闲暇偏好的群体差异及其收入分配政策效应  

The Group Defferentiation of Leisure Preference and Its Income Distribution Policy Effects

作　　者：敬嵩[1] 王霞[1] 

机构地区：[1]西南财经大学公共管理学院

出　　处：《财经科学》2014年第1期134-140,共7页Finance & Economics

基　　金：国家社会科学基金项目09CJY024资助

摘　　要：本文探讨当前我国不同劳动群体闲暇偏好及其偏好变化对相关政策效应的影响。研究表明,对于初级劳动者来说,重要的是增加他们的收入,满足他们对商品的需求;对于大部分处于中间层的劳动者来说,提供休假制度比降低日工作时间更有意义。为延长高层群体的劳动时间又缩小高低收入群体收益分配的差距,较合适的办法是降低劳动所得累进课税的税率而提高资本所得累进课税税率。This paper studies leisure preference of China＇ s different labor groups and the impacts of their leisure preference on related policy effects in view of the leisure value problems of laborers caused by extra leisure burden of laborers. The findings show that increasing income is critical to junior laborers to satisfy their needs of goods, offering leisure system is more important to medium - level laborers compared with reducing daily work hours. It is recommended to reduce progressive income tax and increase capital revenue progressive tax for above- medium level laborers so as to extend their working hours and bridge the income gap between the rich and poor.

关 键 词：收入分配 群体差异 闲暇偏好 

分 类 号：F124.7[经济管理—世界经济]