【摘要】：1994年我國(guó)實(shí)行分稅制之后,居民消費(fèi)在總消費(fèi)中的比重不斷走低,而且居民收入在國(guó)民收入分配中的比重也在不斷下降。究其原因是,一方面分稅制改革之后的稅收結(jié)構(gòu)不利于居民收入的相對(duì)增長(zhǎng),另一方面分稅制的實(shí)施大大提高了政府特別是中央政府的財(cái)政收入增長(zhǎng)的能力,從而導(dǎo)致了在國(guó)民收入分配中居民收入占比不斷下降。實(shí)證分析也表明,隨著分稅制改革的不斷深入,居民收入在國(guó)民收入分配中的占比呈現(xiàn)出顯著的下降特征。
[Abstract]:After the implementation of the tax-sharing system in 1994, the proportion of residents' consumption in the total consumption has been declining, and the proportion of residents' income in the distribution of national income has also been declining. The reason is that, on the one hand, the tax structure after the reform of the tax distribution system is not conducive to the relative growth of residents' income; on the other hand, the implementation of the tax distribution system has greatly enhanced the ability of the government, especially the central government, to increase the fiscal revenue. As a result, the proportion of residents' income in the distribution of national income continued to decline. The empirical analysis also shows that with the deepening of the tax distribution reform, the proportion of residents' income in the distribution of national income shows a significant decline.
【作者單位】： 中國(guó)人民大學(xué)經(jīng)濟(jì)學(xué)院;
【基金】：國(guó)家社會(huì)科學(xué)基金重點(diǎn)項(xiàng)目(09AJL001)
【分類號(hào)】：F812.42;F124.7;F126.1
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本文編號(hào)：2134330