农村居民多维收入流动、税费负担及政策效应——基于面板数据PSM-DID方法的研究

发布时间：2018-05-14 00:00

本文选题：农村居民 + 收入流动　；参考：《南方经济》2017年10期

【摘要】：收入流动性是从动态视角衡量居民收入分配公平与否的重要指标,其变动程度受到税收等因素的影响。文章基于2001年至2014年季度和年度面板数据,依据多维收入流动指标,测算出了地区之间农村居民绝对和相对收入流动程度,并利用双重差分倾向得分匹配法(PSM-DID)和工具变量估计法研究了农村税费改革及其他经济社会因素对农村居民收入流动性的影响。研究发现:(1)农村税费改革的政策效应非常显著,实施农业税费减免政策的地区,其农民的绝对收入流动性显著高于未改革地区;(2)税费负担对绝对收入流动性的影响呈现出"倒U型"特征,即当税费负担率为0.167%时,绝对收入流动性达到最大值,若进一步增加税费负担,收入流动性则呈现下降趋势;(3)税费支出变动对相对收入流动性的影响也通过了5%的显著性检验;(4)农村劳动力文化结构、工资收入比重等家庭特征因素对收入流动性的影响具有较大的地区异质性。有鉴于此,在进一步完善税费征收项目监管的同时,依据家庭及地区特征实施差异化的支农惠农政策,切实减轻农民负担,增强农村居民收入流动,实现地区间收入分配均衡。
[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.
【作者单位】：对外经济贸易大学公共管理学院;对外经济贸易大学保险学院;
【基金】：国家自然科学基金青年项目(项目编号:71403050) 教育部人文社会科学研究规划基金项目(项目编号:13YJA790008) 北京市哲学社会科学青年基金项目(项目编号:13JGC064)的资助
【分类号】：F323.8;F812.42

【相似文献】