政府各项转移收支对城镇居民收入再分配的影响

发布时间：2018-01-25 22:02

本文关键词： 财政收支收入再分配垂直公平水平公平　出处：《财贸经济》2014年09期 　论文类型：期刊论文

【摘要】：本文利用2002-2009年城镇住户调查数据,使用UL分解方法,对政府各项转移收支对收入再分配的影响进行了分析。结果显示,政府净转移收支改善了城镇居民逐渐增加的市场收入不平等,改善程度随时间逐渐增大。其中转移支付和税收都起到正向的调节作用,前者贡献相对更大,主要体现为对水平公平的改进;后者的作用则主要体现在垂直公平上。财政净转移收支在各地区内部的作用微弱,东部起主要作用的是税收政策,西部则是转移支付政策。在居民向政府的支出中,养老保险和医疗保险支出会扩大收入不平等,而缴纳所得税和住房公积金则会缩小不平等。在政府对居民的转移支付中,养老保险、社会救济和失业保险会缩小不平等,但后两者作用微弱,而公积金则有扩大不平等的效果。这些结论对于我国细化收入分配改革方案、推动税收政策改革、加快完善社会保障体系等都有较强的现实意义。
[Abstract]:Based on the data of urban household survey from 2002 to 2009 and the UL decomposition method, this paper analyzes the impact of government transfer income and expenditure on income redistribution. Government net transfer income and expenditure has improved the increasing market income inequality of urban residents, and the degree of improvement has gradually increased with time. Among them, transfer payment and tax both play a positive role, the former contribution is relatively greater. The main manifestation is the improvement to the level equity; The role of the latter is mainly reflected in vertical equity. The fiscal net transfer income and expenditure in each region has a weak role, the eastern part of the main role is the tax policy. The western part of the country is a policy of transfer payment. In the expenditure of residents to the government, the expenditure on old-age insurance and medical insurance will widen the income inequality. Income tax and housing provident fund will reduce inequality. In the transfer payment of government to residents, pension insurance, social assistance and unemployment insurance will reduce inequality, but the latter two roles are weak. But the accumulation fund has the effect of enlarging inequality. These conclusions are of great practical significance for our country to refine the reform scheme of income distribution, to promote the reform of tax policy, to accelerate the improvement of social security system, and so on.
【作者单位】：中国社会科学院财经战略研究院;中央财经大学税务学院;
【基金】：教育部人文社会科学青年基金项目“最低工资对中国城镇居民收入分配的影响研究”(14YJC790056) 中国社科院2014年度创新工程项目“深化财政体制改革研究”
【分类号】：F812.4;F124.7
【正文快照】： 一、引言我国持续数十年的高速经济增长在提升人均收入水平的同时,也带来了严重的收入差距问题。特别是2008年以后,由收入分配问题引发的社会矛盾在金融危机的影响下进一步放大,凸显在经济社会发展的众多领域,成为当前束缚经济持续发展和社会和谐稳定的关键问题之一。在此背景

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