公众收入再分配偏好及其影响因素分析——基于世界价值观调查的数据

发布时间：2018-11-10 17:25

【摘要】：税收政策和社会保障制度是收入再分配的两个基本手段,本文利用世界价值观调查(2007)的微观数据从利他主义和利己主义两个角度分析了社会公众对利用累进性税收政策和国家生活保障制度偏好的影响因素。实证结果表明:(1)客观收入分配状况对累进性税收的偏好程度有显著影响,而主观收入分配满意度对国家生活保障制度的偏好程度有显著影响;(2)收入分配状况对收入再分配偏好的影响存在明显的区域差异和阶层差异,西部地区居民和社会地位较低阶层居民对收入再分配偏好比其他群体高。财政政策影响收入再分配偏好的作用渠道检验结果显示征收更高比例的个人所得税和增加社会保障支出力度并不能改变收入分布排序状况,但对收入分配状况的满意度有显著影响,增强国家对个人生活的保障力度在一定程度上增强社会公众的获得感、降低收入再分配偏好。
[Abstract]:Tax policy and social security system are two basic means of income redistribution. Using the microcosmic data of the World values Survey (2007), this paper analyzes the influence factors of the social public's preference for the use of progressive tax policies and the national life security system from the perspectives of altruism and egoism. The empirical results show that: (1) objective income distribution has a significant impact on the degree of preference for progressive taxation, while subjective income distribution satisfaction has a significant impact on the degree of preference of the national life security system; (2) the influence of income distribution status on income redistribution preference has obvious regional and stratum differences, and residents in western region and lower social class have higher income redistribution preference than other groups. The effect of fiscal policy on income redistribution preference tests show that a higher percentage of individual income tax and an increase in social security spending can not change the ranking of income distribution. However, it has a significant effect on the satisfaction of income distribution. To a certain extent, enhancing the national security of personal life enhances the public's sense of access and reduces the preference of income redistribution.
【作者单位】：浙江工商大学金融学院;上海财经大学公共经济与管理学院;
【分类号】：F126.2

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