财政流动、转移支付及其减贫效率——基于中国农村微观数据的分析

发布时间：2018-06-17 13:11

本文选题：非匿名财政归宿 + 财政流动　；参考：《金融研究》2015年04期

【摘要】：基于2011年中国健康与养老追踪调查(China Health and Retirement Longitudinal Study,CHARLS)数据,本文采用财政流动剖面和财政流动矩阵两种方法测度了中国农村的财政流动,并计算了中国农村各类公共转移支付的反贫困效率。结果显示,转移支付和税费系统减少了农村不平等和贫困;虽然税费表现出了累退特性,但转移支付和税费系统作为一个整体而言是累进的;从政府转移支付的各种类看,五保户补助、无保障老人补助、低保、特困户补助及退耕还林补助这些种类的政府转移支付对贫困的瞄准较好,其减贫效率相对较高,溢出效应也相对较小;把养老金作为公共转移支付进行敏感性分析时发现,养老金亲穷人的程度较高,农业补助仍然具有亲富人的特征。
[Abstract]:Based on the data of China Health and Retirement inventory (CHARLS) in 2011, this paper uses two methods: financial flow profile and fiscal flow matrix to measure the financial flow in rural China. And calculate the anti-poverty efficiency of all kinds of public transfer payment in Chinese countryside. The results show that the transfer payment and tax system reduces rural inequality and poverty; while taxes and fees show a regressive nature, the transfer payment and tax system as a whole is progressive; and from the various categories of government transfer payments, The government transfer payment of five kinds of subsidies, such as household subsidy, non-guaranteed old age allowance, minimum living allowance, special hardship subsidy and subsidy for returning farmland to forest, has a better target on poverty, and its poverty reduction efficiency is relatively high, and the spillover effect is relatively small. The sensitivity analysis of pension as public transfer payment shows that pension is more pro-poor and agricultural subsidy still has the characteristic of pro-rich.
【作者单位】：山东大学经济学院;
【基金】：全国优秀博士学位论文作者专项资金项目(201202) 教育部新世纪优秀人才支持计划项目(NCET-13-0343) 山东省社会科学规划研究项目(14BJJJ02) 山东省自然科学基金项目(ZR2014GM001)的资助
【分类号】：F812.8;F323.8

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