中国财政再分配效应测算

发布时间：2018-04-18 00:03

本文选题：收入差距 + 财政再分配　；参考：《经济研究》2017年01期

【摘要】：本文拓展了财政再分配的传统分析方法,将间接税纳入研究框架,构建了一个可以综合测算包括税收、社会保障和转移支付在内的各项财政工具的再分配效应的分析框架,综合采用财政预算归宿法、居民收入核算法和MT指数测量与分解法,以中国2012年投入产出表和城乡居民调查数据为基础,构建了社会核算矩阵和可计算一般均衡模型。测算结果表明:我国的财政再分配从整体上对收入分配为逆向调节。财政再分配导致全国基尼系数上升2%,其中,来源端间接税、政府社会保障支出和支出端间接税分别使基尼系数上升1.7%、1.3%和3.2%,转移支付、社会保障缴费和个人所得税分别使基尼系数下降3%、0.4%和0.7%。这一现象在中等收入国家和高收入国家中均不多见。主要原因在于,我国转移支付、政府社会保障支出、个人所得税和社会保障缴费在财政支出和收入中所占比重过低,对收入分配的正效应过小,间接税在财政收入中占比过高,对收入分配的负效应过大。
[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.
【作者单位】：中央财经大学财政税务学院;中国社会科学院数量经济与技术经济研究所;
【基金】：国家社科基金重大项目(项目号:14ZDA028) 教育部人文社科基金项目(项目号:13YJA790108) 中财—鹏元地方财政投融资研究所2016年度课题的资助
【分类号】：F812

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