本文選題：收入差距 + 財(cái)政再分配　； 參考：《經(jīng)濟(jì)研究》2017年01期

【摘要】：本文拓展了財(cái)政再分配的傳統(tǒng)分析方法,將間接稅納入研究框架,構(gòu)建了一個(gè)可以綜合測(cè)算包括稅收、社會(huì)保障和轉(zhuǎn)移支付在內(nèi)的各項(xiàng)財(cái)政工具的再分配效應(yīng)的分析框架,綜合采用財(cái)政預(yù)算歸宿法、居民收入核算法和MT指數(shù)測(cè)量與分解法,以中國(guó)2012年投入產(chǎn)出表和城鄉(xiāng)居民調(diào)查數(shù)據(jù)為基礎(chǔ),構(gòu)建了社會(huì)核算矩陣和可計(jì)算一般均衡模型。測(cè)算結(jié)果表明:我國(guó)的財(cái)政再分配從整體上對(duì)收入分配為逆向調(diào)節(jié)。財(cái)政再分配導(dǎo)致全國(guó)基尼系數(shù)上升2%,其中,來(lái)源端間接稅、政府社會(huì)保障支出和支出端間接稅分別使基尼系數(shù)上升1.7%、1.3%和3.2%,轉(zhuǎn)移支付、社會(huì)保障繳費(fèi)和個(gè)人所得稅分別使基尼系數(shù)下降3%、0.4%和0.7%。這一現(xiàn)象在中等收入國(guó)家和高收入國(guó)家中均不多見(jiàn)。主要原因在于,我國(guó)轉(zhuǎn)移支付、政府社會(huì)保障支出、個(gè)人所得稅和社會(huì)保障繳費(fèi)在財(cái)政支出和收入中所占比重過(guò)低,對(duì)收入分配的正效應(yīng)過(guò)小,間接稅在財(cái)政收入中占比過(guò)高,對(duì)收入分配的負(fù)效應(yīng)過(guò)大。
[Abstract]:In this paper, the traditional analysis method of financial redistribution is extended, indirect tax is incorporated into the research framework, and an analytical framework is constructed which can comprehensively measure the redistribution effect of various financial instruments, including tax, social security and transfer payment.Based on the input-output table of China in 2012 and the survey data of urban and rural residents, a social accounting matrix and a computable general equilibrium model are constructed by using the financial budget method, the income accounting method and the MT index measurement and decomposition method.The result shows that the financial redistribution of our country is the reverse adjustment to the income distribution as a whole.Fiscal redistribution has led to a rise in the national Gini coefficient by 2 percent. Among them, indirect taxes at the source end, government social security expenditures and indirect taxes at the end of the expenditure end make the Gini coefficient rise by 1.73 percent and 3.2 percent respectively, and transfer payments.Social security contributions and personal income tax reduced the Gini coefficient by 3% and 0. 7% respectively.This phenomenon is rare in both middle-and high-income countries.The main reasons are that the transfer payment, the government social security expenditure, the individual income tax and the social security contribution account for too low a proportion of the fiscal expenditure and income, the positive effect on the income distribution is too small, and the indirect tax accounts for too high a proportion of the fiscal revenue.The negative effect on income distribution is too large.
【作者單位】： 中央財(cái)經(jīng)大學(xué)財(cái)政稅務(wù)學(xué)院;中國(guó)社會(huì)科學(xué)院數(shù)量經(jīng)濟(jì)與技術(shù)經(jīng)濟(jì)研究所;
【基金】：國(guó)家社科基金重大項(xiàng)目(項(xiàng)目號(hào):14ZDA028) 教育部人文社科基金項(xiàng)目(項(xiàng)目號(hào):13YJA790108) 中財(cái)—鵬元地方財(cái)政投融資研究所2016年度課題的資助
【分類號(hào)】：F812

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