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

Multiple Paths for Improving Entrepreneurial Informal Investment from the Perspective of Institutional Configuration

Drawing on data from 47 countries, this study investigates the multiple concurrent institutional factors and complex causal mechanisms that drive entrepreneurial informal investment. The r...

First published at: Nov 20, 2025

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doi:10.16538/j.cnki.fem.20250428.401

Foreign Economics & Management, Vol. 47, Issue 11, pp. 64 - 81

| F323

Empowerment at Fingertips, Prosperity across Fields: How does Digital Technology Narrow Internal Income Gaps among Farmers?

Zhang Jinhua, Yang Kefan, Zhao Wencheng

As digital technology reshapes agricultural production and rural governance across the Global South, understanding its distributional consequences has become an increasingly important poli...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250617.402

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 34 - 48

| F061.5

The Factor Income Distribution Effect of Green Transition: Evidence from Mandatory Cleaner Production

Zhang Bingbing, Zhang Xiaowei, Cao Lijuan

Promoting common prosperity is a core goal of the Chinese path to modernization, and the improvement of labor income share holds great significance. Environmental regulations aim to achiev...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250526.101

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 4 - 17

| F812

The Income Distribution Effect of Strengthened Tax Administration Independence: New Findings Based on the Merger of National and Local Tax Agencies

Sun Zeyu, Wang Gaibian, Sun Fan

Exploring effective paths to increase the share of labor income is of great significance for achieving high-quality economic development and promoting common prosperity. The reform of the ...

First published at: Dec 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.06.005

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 06, pp. 64 - 77

| F047

How does Low-carbon Transition Affect the Pattern of Factor Income Distribution? An Explanation Based on a Technological Progress Bias Perspective

Li Tingting, Zhang Wenqing, Dong Jingrong

Common prosperity is a critical strategic goal for China, and improving factor income distribution is a pivotal pathway to achieving this goal. As a broad and profound systemic transformat...

First published at: Jun 03, 2025

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doi:10.16538/j.cnki.jfe.20250417.301

Journal of Finance and Economics, Vol. 51, Issue 06, pp. 19 - 33

| F323.8；F061.3

Digital Village Construction, Industrial Revitalization, and Rural Households’ Income Enhancement

Zhang Lei, Wang Yue, Chen Huashuai, et al

Digital village construction brings new growth points for rural economic development. This paper merges the Index of Digital Rural County with the China Rural Revitalization Survey (CRRS) ...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20250115.101

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 19 - 33

| F425

Markups and Within-firm Income Distribution: A Perspective Based on Product Market Competition

Chen Nuo, Wang Shuyi, Liu Zhikuo

This paper develops a general equilibrium model with endogenous markups to analyze the impact of rising markups on within-firm income distribution in competitive and monopolistic environme...

First published at: Apr 03, 2025

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doi:10.16538/j.cnki.jfe.20250123.101

Journal of Finance and Economics, Vol. 51, Issue 04, pp. 155 - 168

| F323.8;F328

Application of Agricultural Digital Technology and Income Growth of Relatively Poor Farmers: Micro Evidence from the “Thousand-villages Survey” in 2023

Zhang Jinhua, Yang Kefan, Gong Yuhan

Enhancing the welfare of relatively poor farmers is crucial for consolidating poverty alleviation efforts and achieving common prosperity. The penetration of digital technology in the agri...

First published at: Jun 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.03.006

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 03, pp. 79 - 92

| D922.222

The Application of Income Tax Law on Corporate Data Transaction

Li Qiaoyu, Ou Ying

With the growth of the scale of corporate data transaction, how to tax the income from data transaction between corporates has become a research focus in tax law academia, with the core fo...

First published at: Apr 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.02.009

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 02, pp. 125 - 137

| F426;F241.4

The Impact of Robot Applications on Employment Transfer

Liu Dongsheng, Wang Yongzhong

New technologies such as AI and robots are strategic technologies leading a new wave of scientific and technological revolution, and their widespread adoption has brought enormous uncertai...

First published at: Feb 03, 2025

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doi:10.16538/j.cnki.jfe.20241014.404

Journal of Finance and Economics, Vol. 51, Issue 02, pp. 79 - 93