我国税收的居民收入再分配效应研究
发布时间：2018-11-07 06:56
【摘要】：本文从税收收入规模、结构、征管三个影响因素,对我国税收的居民收入再分配效应进行了实证研究。结果表明,我国税收并未对居民收入分配差距起到有效的调节作用,在居民收入分配差距不断扩大的情况下,定量分析我国税收制度对居民再收入再分配的调节效应,揭示其内在机理与传导机制,对推进我国居民收入公平分配及相应的税制改革深化具有重要意义。
[Abstract]:This paper makes an empirical study on the income redistribution effect of Chinese tax from three factors: the scale, the structure and the collection and management of tax revenue. The results show that China's tax does not play an effective role in regulating the income distribution gap of residents. Under the condition of the widening income distribution gap, quantitative analysis is made on the adjustment effect of the tax system on the redistribution of residents' income. It is of great significance to reveal its internal mechanism and transmission mechanism for promoting the equitable distribution of residents' income and the deepening of the corresponding tax system reform.
【作者单位】： 武汉大学经济与管理学院;
【基金】：国家社会科学基金重大项目(批准号:11&ZD041)的阶段性研究成果
【分类号】：F124.7;F812.42
[Abstract]:This paper makes an empirical study on the income redistribution effect of Chinese tax from three factors: the scale, the structure and the collection and management of tax revenue. The results show that China's tax does not play an effective role in regulating the income distribution gap of residents. Under the condition of the widening income distribution gap, quantitative analysis is made on the adjustment effect of the tax system on the redistribution of residents' income. It is of great significance to reveal its internal mechanism and transmission mechanism for promoting the equitable distribution of residents' income and the deepening of the corresponding tax system reform.
【作者单位】： 武汉大学经济与管理学院;
【基金】：国家社会科学基金重大项目(批准号:11&ZD041)的阶段性研究成果
【分类号】：F124.7;F812.42
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