直接税对居民收入分配影响的实证分析

发布时间：2018-03-03 03:33

本文选题：直接税　切入点：居民收入分配　出处：《技术经济与管理研究》2015年03期 　论文类型：期刊论文

【摘要】：直接税对居民收入分配有重要影响,是缩小居民收入差距的主要手段之一。文章基于我国城镇居民按收入七等分组的收入和支出数据,综合运用了税负累进性测度、税前与税后收入差距比较、多元回归分析等定量研究方法,对2002-2012年间我国直接税居民收入分配效应进行了实证分析,结果发现:我国个人直接税负具有一定程度的累进性,但直接税降低收入不平等的总体效果并不十分明显,这与现行直接税的内部税种结构失衡、税制要素设计不合理等因素有关。分税种来看,个人所得税调节收入分配的效果优于财产税。基于促进居民收入公平分配目标,今后一个阶段直接税改革的总体思路与基本路径为要突出"调高"主基调,加强财产持有、转让环节的税制建设,优化直接税的税种结构进一步完善以个人所得税与房地产税为核心的直接税的税制设计与税收征管。
[Abstract]:Direct tax has an important influence on the income distribution of residents and is one of the main means to narrow the income gap of residents. Based on the income and expenditure data of urban residents grouped by income, this paper comprehensively applies the progressive measure of tax burden. By comparing the income gap before and after tax, multiple regression analysis and other quantitative research methods, this paper makes an empirical analysis on the income distribution effect of direct tax residents in China from 2002 to 2012. The results show that the personal direct tax burden in China has a certain degree of progressiveness. However, the overall effect of direct taxation on reducing income inequality is not very obvious. This is related to the imbalance of the internal tax structure of the current direct tax, the unreasonable design of tax system elements, and so on. The effect of personal income tax regulation is better than that of property tax. Based on the goal of promoting the fair distribution of income of residents, the general idea and basic path of direct tax reform in the future are to highlight the main tone of "raising" and strengthening the property holding. The tax system construction of transfer link, optimize the tax structure of direct tax, further perfect the tax system design and tax collection of direct tax with personal income tax and real estate tax as the core.
【作者单位】：上海行政学院经济学部;中国社会科学院财经战略研究院;
【基金】：国家社会科学基金青年资助项目(12CJY098)
【分类号】：F812.42

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