分税制、收入分配与居民消费——基于省级面板数据的经验证据

发布时间：2018-07-20 18:07

【摘要】：1994年我国实行分税制之后,居民消费在总消费中的比重不断走低,而且居民收入在国民收入分配中的比重也在不断下降。究其原因是,一方面分税制改革之后的税收结构不利于居民收入的相对增长,另一方面分税制的实施大大提高了政府特别是中央政府的财政收入增长的能力,从而导致了在国民收入分配中居民收入占比不断下降。实证分析也表明,随着分税制改革的不断深入,居民收入在国民收入分配中的占比呈现出显著的下降特征。
[Abstract]:After the implementation of the tax-sharing system in 1994, the proportion of residents' consumption in the total consumption has been declining, and the proportion of residents' income in the distribution of national income has also been declining. The reason is that, on the one hand, the tax structure after the reform of the tax distribution system is not conducive to the relative growth of residents' income; on the other hand, the implementation of the tax distribution system has greatly enhanced the ability of the government, especially the central government, to increase the fiscal revenue. As a result, the proportion of residents' income in the distribution of national income continued to decline. The empirical analysis also shows that with the deepening of the tax distribution reform, the proportion of residents' income in the distribution of national income shows a significant decline.
【作者单位】： 中国人民大学经济学院;
【基金】：国家社会科学基金重点项目(09AJL001)
【分类号】：F812.42;F124.7;F126.1
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本文编号：2134330