本文選題：農(nóng)村居民 + 收入流動(dòng)��； 參考：《南方經(jīng)濟(jì)》2017年10期

【摘要】：收入流動(dòng)性是從動(dòng)態(tài)視角衡量居民收入分配公平與否的重要指標(biāo),其變動(dòng)程度受到稅收等因素的影響。文章基于2001年至2014年季度和年度面板數(shù)據(jù),依據(jù)多維收入流動(dòng)指標(biāo),測(cè)算出了地區(qū)之間農(nóng)村居民絕對(duì)和相對(duì)收入流動(dòng)程度,并利用雙重差分傾向得分匹配法(PSM-DID)和工具變量估計(jì)法研究了農(nóng)村稅費(fèi)改革及其他經(jīng)濟(jì)社會(huì)因素對(duì)農(nóng)村居民收入流動(dòng)性的影響。研究發(fā)現(xiàn):(1)農(nóng)村稅費(fèi)改革的政策效應(yīng)非常顯著,實(shí)施農(nóng)業(yè)稅費(fèi)減免政策的地區(qū),其農(nóng)民的絕對(duì)收入流動(dòng)性顯著高于未改革地區(qū);(2)稅費(fèi)負(fù)擔(dān)對(duì)絕對(duì)收入流動(dòng)性的影響呈現(xiàn)出"倒U型"特征,即當(dāng)稅費(fèi)負(fù)擔(dān)率為0.167%時(shí),絕對(duì)收入流動(dòng)性達(dá)到最大值,若進(jìn)一步增加稅費(fèi)負(fù)擔(dān),收入流動(dòng)性則呈現(xiàn)下降趨勢(shì);(3)稅費(fèi)支出變動(dòng)對(duì)相對(duì)收入流動(dòng)性的影響也通過(guò)了5%的顯著性檢驗(yàn);(4)農(nóng)村勞動(dòng)力文化結(jié)構(gòu)、工資收入比重等家庭特征因素對(duì)收入流動(dòng)性的影響具有較大的地區(qū)異質(zhì)性。有鑒于此,在進(jìn)一步完善稅費(fèi)征收項(xiàng)目監(jiān)管的同時(shí),依據(jù)家庭及地區(qū)特征實(shí)施差異化的支農(nóng)惠農(nóng)政策,切實(shí)減輕農(nóng)民負(fù)擔(dān),增強(qiáng)農(nóng)村居民收入流動(dòng),實(shí)現(xiàn)地區(qū)間收入分配均衡。
[Abstract]:Income mobility is an important index to measure whether the income distribution is fair or not from the dynamic angle of view, and its change degree is influenced by tax and other factors. Based on the quarterly and annual panel data from 2001 to 2014, the paper estimates the absolute and relative income flow of rural residents in different regions according to the multidimensional income flow index. The influence of rural tax and fee reform and other economic and social factors on the income mobility of rural residents was studied by using the double difference tendency score matching method (PSM-DIDD) and the instrumental variable estimation method. The study found that the policy effect of the rural tax and fee reform is very significant. The areas where the agricultural tax and fee reduction policy is implemented, The effect of the tax burden on the absolute income mobility of the farmers is obviously higher than that of the unreformed areas. The effect of the tax burden on the absolute income mobility is "inverted U", that is, when the tax burden ratio is 0.167 7, the absolute income mobility reaches the maximum. If the tax and fee burden is further increased, the income mobility will show a downward trend. (3) the effect of the change of tax and fee expenditure on the relative income mobility has also passed the significant test of 5% (5%) the cultural structure of rural labor force. The influence of household characteristic factors such as wage income proportion on income mobility has greater regional heterogeneity. In view of this, while further perfecting the supervision of tax collection project, we should implement the differentiated policy of supporting agriculture and benefiting agriculture according to the family and regional characteristics, effectively lighten the burden on farmers, enhance the income flow of rural residents, and realize the income distribution equilibrium among regions.
【作者單位】： 對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)公共管理學(xué)院;對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)保險(xiǎn)學(xué)院;
【基金】：國(guó)家自然科學(xué)基金青年項(xiàng)目(項(xiàng)目編號(hào):71403050) 教育部人文社會(huì)科學(xué)研究規(guī)劃基金項(xiàng)目(項(xiàng)目編號(hào):13YJA790008) 北京市哲學(xué)社會(huì)科學(xué)青年基金項(xiàng)目(項(xiàng)目編號(hào):13JGC064)的資助
【分類號(hào)】：F323.8;F812.42

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