Taxation and Redistribution against Inequality: A Mathematical Model

Reducing inequality is a tremendously important sustainable development goal. Albeit providing stylised frames for modelling, also mathematics can contribute to understanding and explaining the emergence of collective patterns in complex socio-economic systems. It can then effectively help to identify actions and measures to be taken and support policy-makers towards adoption of conceivable welfare measures aimed at halting the growth of inequality. Based on these assumptions, we here discuss some variants of a mathematical “micro-to-macro” model for the dynamics of taxation and redistribution processes in a closed trading market society. The model has an exploratory character resulting from possible tuning of various parameters involved: through its analysis, one can foresee the consequences on the long-run income distributions of different fiscal policies and differently weighted welfare policies, interventions, and subsidy provision, as well as the impact of the extent of tax evasion. In short, the model shows that in the long term redistributive policy results in a lower level of economic inequality in society.

A Mathematical Model of Universal Basic Income and Its Numerical Simulations

In this paper, an elementary mathematical model describing the introduction of a universal basic income in a closed market society is constructed. The model is formulated in terms of a system of nonlinear ordinary differential equations, each of which gives account of how the number of individuals in a certain income class changes in time. Societies ruled by different fiscal systems (with no taxes, with taxation and redistribution, with a welfare system) are considered and the effect of the presence of a basic income in the various cases is analysed by means of numerical simulations. The main findings are that basic income effectively acts as a tool of poverty alleviation: indeed, in its presence the portion of individuals in the poorest classes and economic inequality diminish. Of course, the issue of a universal basic income in the real world is more complex and involves a variety of aspects. The goal here is simply to show how mathematical models can help in forecasting scenarios resulting from one or the other policy.

Research on the Evaluation of Elderly Care Service Supply Capability from the Perspective of Welfare Pluralism

Based on the welfare pluralism analysis paradigm, an elderly care service supply capability evaluation system with five dimensions, including family, government, market, society and collaboration is constructed. The entropy weight method is used to determine the weight, and the weighted sum method is used to calculate the comprehensive score. The differences in the supply capability of different subjects in 30 provinces (cities) in China in 2018 are analyzed. The study found that there is regional imbalance in the comprehensive supply capacity of elderly care services in China, and the eastern region is higher than the central and western regions: Beijing, Guangdong, Shanghai, Jiangsu, Shandong and other eastern regions have strong supply capability, while Shanxi, Yunnan, Heilongjiang, Xinjiang and Jilin and other central and western regions have weak supply capability. In addition, the supply of elderly care service also presents the different characteristics. Therefore, the paper puts forward some countermeasures and suggestions, such as establishing a balanced development strategy, narrowing the regional gap of elderly care service supply capability, enhancing the supply capability of various subjects, and accelerating the formation of a multi-subject responsibility sharing system for elderly care service.

Plural economy and solidary social economy: Discussing the concepts

This article presents this trajectory, starting from the work of Milton Santos on the circuits in the urban economics in the underdeveloped countries and their relation to the popular economy. We also discuss the solidarity economy, which originated within the framework of European associativism, and in Brazil assumes peculiar contours when focusing on self-managed collective production. Finally, we discuss how the current Latin American debate articulates the questioning of the market society and the proposition of an “other economy” focused on work and on the plurality of economic principles. In this sense, “social and solidarity economy” would be, in peripheral and in central countries, a set of initiatives oriented to an ideal economic system, to replace the “economy of capital”.

Current realities and trends in the functioning of public finance in Ukraine

Subject of research is state finance. The aim of the study is analysis of modern realities and trends in public finance in Ukraine. The methods used during the study: generalization, method of comparative analysis, method of system-structural analysis and synthesis, statistical, general scientific, special methods of scientific knowledge and other research methods. The results of the work. The essence and main purpose of public finances are described. It is stated that it is a conceptual basis of the modern doctrine of public finance and a shortcoming of the current classification system of the public finance sector in Ukraine. The most acute problems concentrated in the sphere of public finances of Ukraine are noted; public finance management functions that are at the center of innovation processes. The scope of the results: Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, local self-government bodies, united territorial communities. Conclusions. The formation of a socially oriented market society in Ukraine and its integration into the world community lead to systematic modernization in all spheres of public life, including public finance management. All this is reflected in the change of the functional imperative of public finance management in Ukraine in the process of transition to an innovative model of development, determined by both social transformations of Ukrainian society and systemic civilizational processes of post-industrial nature. Today, most leading countries unanimously recognize the need to restart public finance systems on an innovative basis to ensure financial stability and prevent systemic financial crises. Ukraine has also chosen the path of innovative development and is moving in this direction.

Representation of Social Responsibility in Young People of Udmurtia via Charity-Related Activities

The research featured the role of charity as a youth socialization factor. It was based on the functional approach developed by E. Durkheim, R. K. Merton and T. Parsons, which made it possible to consider charity as a socio-cultural phenomenon that meets important social needs and develops social solidarity. The research involved a quantitative online study. The respondents believe that charity events often fail due to the lack of publicity. Young people tend to be involved in charity activities organized by business structures. Their social activity is fuelled by their focus on getting good education, choosing career path, understanding their place in the world, etc. On the one hand, young people do not have the necessary experience and skills. On the other hand, they strive for independence of mind and action. The market society promotes the ideas of material well-being, personal gain, and competition. The task of the state, business, and family is to teach young people to combine material orientations and spiritual values. Charity as a form of social responsibility is a good way to resolve this contradiction.