税收调节要素收入分配研究

发布时间：2018-05-29 15:40

本文选题：要素收入分配 + 税收调节　；参考：《内蒙古财经大学》2013年硕士论文

【摘要】：中国近年来劳动要素收入分配份额呈下降趋势已是不争的事实,而对要素收入分配研究的缺失导致居民收入分配的研究难以取得实质性进展。本论文旨在从税收视角研究中国要素收入分配问题。本研究在借鉴前人相关研究成果基础上采用理论分析与经验分析方法,进一步研究税收调节要素收入分配的基础理论、路径与方法,主要研究内容及研究结论是：在界定要素和要素收入分配等研究对象的基础上依据古典主义、新古典主义、内生增长、市场失灵、哈耶克市场自由主义、布坎南宪政思想等理论分析了税收调节要素收入分配的基础理论与机制。本文理论研究观点：(1)政府可被视为独立的“公共要素”与劳动要素和资本要素并列分享国民收入份额。(2)税收对要素收入分配的调节包括要素收入初次分配和要素收入再分配且主要对要素收入初次分配进行调节,税收主要通过影响劳动要素价格和资本要素价格、政府提供教育、生产性公共设施等公共产品内生于劳动要素和资本要素以及政府作为独立的‘公共要素”三个途径参与要素收入初次分配。(3)在内生经济增长模型框架下,政府通过要素税率(生产税率)和产出弹性内生于政府经济目标而显著地影响要素收入分配。运用向量自回归方法(VAR)和面板数据(Panel Data)系统广义矩方法(SYS-GMM)并利用中国的经验数据测算税收对要素收入分配的调节效果。本文经验研究显示：(1)中国近年来的劳动要素收入初次分配份额和劳动要素收入再分配份额均表现出下降趋势,资本要素收入初次分配份额和资本要素收入再分配份额均表出现出上升趋势。(2)间接税及其主体税种与劳动要素、资本要素和公共要素的收入初次分配存在短期和长期动态关系。(3)间接税主体税种有助于劳动要素收入初次分配份额的提高并降低资本要素收入初次分配份额和准公共要素(Ⅰ)收入分配份额；个人所得税降低了劳动要素收入再分配份额,企业所得税提高了资本要素收入再分配份额但作用较小；国有垄断程度和进出口提高不利于劳动要素收入初次分配份额而提高资本要素收入初次分配份额。(4)间接税比重对中国城乡居民收入基尼系数的贡献度大于直接税比重,资本要素收入初次分配份额对城乡居民收入基尼系数的贡献度远大于劳动要素收入初次分配份额和准公共要素(Ⅰ)收入分配份额,劳动要素收入再分配份额对城乡居民收入基尼系数贡献度大于资本要素收入再分配份额和准公共要素(Ⅱ)收入分配份额。本文基于理论研究和经验研究提出的政策建议是：(1)政府可以通过调整资本税税率改变资本的初始产出弹性,进而提高劳动要素收入在初次分配中的份额。(2)提高直接税在税制结构中的比重,以充分发挥直接税在要素收入分配方面的调节作用。(3)充分利用外资带来的正溢出效应同时避免因税收优惠政策导致的不正当竞争和要素收入分配的相对扭曲。(4)降低行政垄断将有助于提高劳动报酬占比实现要素收入分配公平。(5)中国直接税在降低不平等中的作用有待加强。(6)从调节要素收入分配角度需要开征税收调节垄断基金、污染税、社会保障税、垄断利润税等税种以全面提升税收对要素收入分配的调节功能。
[Abstract]:In recent years, it is an indisputable fact that the distribution share of labor factor income distribution in China has been indisputable, and the lack of the research on the distribution of income distribution leads to the difficulty of making substantial progress in the study of the income distribution of the residents. This paper aims to study the issue of Chinese factor income distribution from the perspective of tax. The theoretical analysis and empirical analysis methods are used to further study the basic theory, path and method of income distribution of tax regulation elements. The main research contents and conclusions are as follows:
On the basis of defining the object of the income distribution of elements and elements, the theory and mechanism of the income distribution of the tax regulation elements are analyzed based on the theory of classicism, neoclassicism, endogenous growth, market failure, Hayek market liberalism and Buchanan's constitutional thought. The theory of this paper is that (1) the government can be regarded as the only one. The "public elements" and the factors of labor and capital share the share of national income. (2) the adjustment of tax on the distribution of factor income includes the initial distribution of factor income and the redistribution of factor income and the adjustment of the primary distribution of the factor income. The tax is mainly through the influence of the price of labor factor and the price of capital factor, and the government is the government. The public products such as education, productive public facilities and other public products are born in the factors of labor and capital as well as the government as an independent "public factor" three ways to participate in the initial distribution of factor income. (3) under the framework of endogenous economic growth model, the government manifests itself in the economic goals of the government through the factor tax rate (production rate) and output elasticity. It affects the distribution of elements of income.
Using the vector autoregression (VAR) and the panel data (Panel Data) system generalized moment method (SYS-GMM) and using China's empirical data to measure the adjustment effect of tax on the distribution of factor income. The empirical study shows that: (1) China's initial distribution share of labor factor income and the share of redistribution of labor factor income in China in recent years are all displayed. The initial distribution share of capital factor income and the redistribution of capital factor income have a rising trend. (2) there is a short-term and long-term dynamic relationship between the indirect tax and its main taxes and labor elements, the initial distribution of the capital elements and the public elements. (3) the indirect tax subject tax is helpful to the initial labor factor income. The increase in the share of the sub distribution and the reduction of the initial distribution share of the capital factor income and the quasi public elements (I) the share of the income distribution; the individual income tax reduces the share of the redistribution of the labor factor income, and the enterprise income tax increases the share of the redistribution of the capital factor income, but the effect is small; the degree of monopoly and the improvement of the import and export of the country are not beneficial to the labor. The initial distribution share of factor income increases the initial distribution share of capital factor income. (4) the contribution of indirect tax proportion to the Gene coefficient of urban and rural residents' income of China is greater than the proportion of direct tax. The contribution of the initial share of capital factor income to the income of urban and rural residents is far greater than the initial share of labor factor income and the quasi income share of the income of urban and rural residents. The public factor (I) the share of income distribution, the contribution of the redistribution of labor factor income to the income Gini coefficient of urban and rural residents is greater than the redistribution of the capital factor income redistribution and the quasi public elements (II) income distribution share.
The policy suggestions based on theoretical and empirical research are as follows: (1) the government can change the initial output elasticity of capital by adjusting the tax rate of capital, and then improve the share of labor factor income in the initial distribution. (2) improve the proportion of direct tax in the structure of the tax system so as to give full play to the distribution of direct tax in the element income distribution. (3) make full use of the positive spillover effects of foreign investment and avoid the relative distortions of unfair competition and factor income distribution caused by preferential tax policies. (4) reducing administrative monopoly will help to improve labor remuneration ratio to realize the fair distribution of factor income. (5) the role of direct tax in China to reduce inequality needs to be achieved. (6) from the angle of regulating factor income distribution, tax regulation monopoly fund, pollution tax, social security tax, monopoly profit tax and other kinds of taxes are required to improve the function of the adjustment of tax on the distribution of factor income in an all-round way.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F124.7

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