财政政策调节行业收入差距的影响研究

发布时间：2018-09-11 13:14

【摘要】：近年来,我国经济发展取得了令人瞩目的成就,但是行业结构布局不合理和经济发展严重不平衡的问题日益显现,行业居民收入差距持续扩大的现象也逐渐引起人们广泛的关注。持续扩大的行业收入差距问题对我国经济社会的全面持续健康发展有很大的负面影响,会扭曲各种生产要素的资源配置,弱化我国社会经济基础产业布局,最终会影响全面建设小康社会战略的有效实施。本文首先界定了行业收入、行业收入差距的相关概念,阐述了行业收入差距的影响因素,从多种理论出发对行业收入差距影响因素进行分析。其次,对行业收入差距的主要度量指标进行了简要介绍,并采用极值比、基尼系数、泰尔指数对行业收入差距进行了度量,使用1978-2012年我国行业收入极值比、基尼系数和泰尔指数考察了我国行业收入差距的影响因素及变化趋势。再次,本文对财政政策调节行业收入差距的作用机理进行了分析,利用2003-2012年间我国省际面板数据实证研究了人力资本性、转移性支出和税收政策对行业间收入差距的调节作用,研究结果表明人力资本性的财政支出并没有有效地缩小我国行业收入差距,政府的转移性支付包括社会保障和就业支出能够有效地降低行业收入差距,税收政策对缩小我国行业收入差距也具有显著作用,比较发现通过政府的社会保障和就业支出项目对调节行业收入差距的效果要优于税收手段,而经济开放、国有化、政府对经济活动的参与、现阶段的经济增长、产业结构升级等都是拉大我国行业收入差距的重要因素。最后,针对上述分析,提出了政策建议。
[Abstract]:In recent years, China's economic development has made remarkable achievements, but the problems of irrational layout of industry structure and serious imbalance of economic development have become increasingly apparent. Industry income gap continues to expand the phenomenon has gradually aroused widespread concern. The sustained expansion of the industry income gap has a great negative impact on the overall sustainable and healthy development of China's economy and society, distorts the allocation of resources of various factors of production, and weakens the industrial layout of China's social and economic base. Finally, it will affect the effective implementation of the strategy of building a well-off society in an all-round way. This paper first defines the related concepts of industry income and industry income gap, expounds the influencing factors of industry income gap, and analyzes the influencing factors of industry income gap from various theories. Secondly, the paper briefly introduces the main measures of industry income gap, and uses extreme value ratio, Gini coefficient and Thiel index to measure the industry income gap, using the industry income extreme value ratio from 1978 to 2012. Gini coefficient and Thiel index examine the influencing factors and changing trend of industry income gap in China. Thirdly, this paper analyzes the mechanism of fiscal policy to adjust the income gap of industry, and empirically studies the effect of human capital, transfer expenditure and tax policy on the adjustment of income gap between industries by using inter-provincial panel data from 2003 to 2012. The results show that the financial expenditure of human capital has not effectively reduced the income gap of industry in China, and the transfer payment of the government, including social security and employment expenditure, can effectively reduce the income gap in the industry. Tax policy also plays a significant role in narrowing the income gap in China's industries. It is found that the effect of the government's social security and employment expenditure projects on adjusting the income gap in the industry is better than that of tax means, while the economy is open and nationalized. The participation of the government in economic activities, the economic growth at the present stage, and the upgrading of industrial structure are all important factors for widening the income gap in China's industries. Finally, in view of the above analysis, put forward the policy recommendations.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F124.7

【相似文献】