个人所得税影响城镇居民收入差距的实证分析

一个社会的收入分配问题,不但反映了经济增长为各阶层带来的福利的丰裕状况,而且关系到效率和公平这两大社会经济福利准则的实现。本文从征税前后基尼系数、平均税率以及建立回归模型等角度分析了个人所得税对城镇居民收入分配差距的调节作用。分析发现：我国城镇居民收入分配差距呈扩大趋势;个人所得税对缩小居民收入差距有良好的促进作用,但是这种正向调节作用从2002年才开始显现;通过提高个税起征点、调整税率,对高收入阶层课以重税,同时增加低收入阶层的可支配收入,是改善目前收入分配不平等状况行之有效的措施。     

我国城镇居民收入差距演变及"十一五"趋势分析

笔者通过综合使用基尼系数、分组收入份额和分组人均可支配收入实际增长率等指标,多角度定量分析我国城镇居民收入差距的演变过程,认为1985年以来,城镇居民收入差距一直在不断扩大;收入差距加速扩大的局面在2006年开始出现扭转势头。立足于宏观经济背景,作者预测"十一五"期间分组收入份额差距将继续缩小,基尼系数将会降低,有望实现"十一五"规划和十七大提出的"逐步扭转收入分配差距扩大趋势"的目标。     

中国贫富差距扩大化的演化脉络与机制分析

自改革开放以来,中国贫富差距扩大,似乎与"共同富裕"相悖。而实现全国贫富差距缩小的目标,首先有必要研究中国贫富差距扩大化的演化脉络。其次对贫富差距扩大化的发展进行机制分析,并进行模型构建,研究表明工人知识独占性以及技术变革会扩大工资差异,进而扩大收入差距,最终扩大贫富差距。最后,利用统计软件结合时间序列模型进行实证研究,选取与贫富差距相关的四个指标,即基尼系数、城镇居民人均可支配收入、农村居民消费价格指数和东部城镇居民人均可支配收入,得到了四项指标存在长期稳定的均衡关系,同时城镇居民人均可支配收入、农村居民消费价格指数和东部城镇居民人均可支配收入都存在基尼系数的格兰杰因果关系,城镇居民人均可支配收入和东部城镇居民人均可支配收入对基尼系数具有负作用,而对农村居民消费价格指数却是正作用的结论。     

二次分配对城镇居民收入差距的调节效果分析——基于2007—2010年安徽省城镇住户调查数据

本文利用安徽省城镇住户调查数据探讨了二次分配对城镇居民收入差距的调节效果。研究表明,个人所得税和最低生活保障制度对收入差距的调节效果微乎其微;社会保障支出在一定程度上缩小了可支配收入的基尼系数,但是考虑到单位对住房公积金、养老保险、医疗保险的配套支出,最终的结果扩大了城镇居民的收入差距;目前,养老金和退休金对调节收入差距的效果最为显著,但是养老金和退休金的收入差距也比较大。     

也谈我国当前的收入差距问题

一、收入差距的现状与判断分配与社会保障经济发展是当今世界发展的主流，伴随着经济发展而来的收入差距扩大问题，一直成为困挠着大多数发展中国家的难题。中国改革开放以来，随着经济的快速发展，城乡居民的收入逐年提高，广大人民的生活得到前所未有的改善，与此同时，人们之间的收入差距也迅速拉开。据世界银行测算，1978年我国城镇居民个人收入的基尼系数为0．16，这在全世界可以说是最低的，表明当时我国收入分配上的平均主义较为严重。从80年代中期开始，我国居民的收入差距逐渐拉开。我国城镇居民个人收入的基尼系数1986年为0．19，…     

我国城镇居民收入分配差距影响因素实证分析

本文通过实证分析方法,对影响城镇居民收入差距的因素进行了实证检验,发现零售商品价格在1％水平下显著影响我国城镇居民收入差距,即商品零售价格涨幅越大,城镇居民收入差距越大,这可能导致城镇居民收入差距拉大。工资占国民收入比重对城镇居民收入差距具有显著的正面影响,即工资在国民收入中占比越高,城镇居民收入差距越小。出口占GDP比重越高,城镇居民收入的基尼系数越大,说明出口的迅速增长具有拉大居民收入分配的效应。市场化程度在l％水平下显著影响城镇居民收入基尼系数,而且符号为正。说明随着市场经济的发展,如果没有政府干预,居民收入水平可能会更加趋于两极分化,因此在市场经济条件下,政府对居民收入分配进行适度干预是必要的。     

我国目前收入分配差距偏大分析——宏观效应、核心机制与解决对策

一、收入分配差距偏大的一个宏观效应:总消费需求不足近年来,我国经济高速发展,取得了优异的成果。但是,与此同时也出现了收入分配差距偏大的经济现象,而且收入分配差距还在继续扩大。根据国家统计局测算,2003年,城镇居民收入的基尼系数为0．33,比上年扩大1．0个百分点;农村居民收入的基尼系数为0．37,与上年基本持平。目前,全国居民收入的基尼系数在0．4以上。城镇居民收入最高20%人口的收入份额为37．8%,最低40%人口的     

缩小我国城镇居民收入差距的财政政策研究

新世纪以来,伴随着改革开放步伐的不断深入和社会主义市场经济的不断完善,中国经济发展有了质的飞跃,城镇居民的生活水平不断提高.与此同时,我国城镇居民的收入差距也在不断扩大.主要表现在不同行业、不同地区和不同所有制的劳动者之间.因此,我国城镇居民收入分配格局存在复杂性.本文通过对现阶段我国城镇居民收入存在差异的背景分析,主要包括地区差距、行业差距以及所有制差距的分析,研究导致我国城镇居民收入分配差距扩大的原因,并从财政角度提出相应的意见和建议.     

地区收入结构与我国城镇居民收入差距的演化——基于2000--2009年数据的考察

基于2000-2009年全国各省份城镇居民收入数据,依据基尼系数和泰尔指数两种方法测度了我国城镇居民收入差距的变化程度,结果显示2000-2006年差距略微上升,但2006-2009年逐年下降,发现了经济增长与收入差距没有必然的一致性,即经济的增长并不必然以收入差距的扩大为代价,缩小收入分配差距也并不必然牺牲经济的发展速度。通过基尼系数把城镇居民收入差距分解为收入结构差距,揭示了工资性收入是总差距的决定因素,但其对总差距的贡献度在不断降低;转移性收入对总差距的贡献程度也在降低,二者对缩小总差距有积极作用。通过泰尔指数把城镇居民收入差距分解为区域间差距和区域内差距,发现区域间差距是构成总差距主体,但是从时间序列看,区域内对总差距的影响程度逐步扩大,东部地区内部省际城镇居民收入的差异对区域内差距影响最大。     

我国城镇居民收入分配差距变化定量分析

我国城镇居民收入分配差距变化定量分析向书坚一、城镇居民收入分配差距变化趋势自１９８５年以来，我国城镇居民各收入阶层的人均生活费收入（以下简称人均收入）呈不断增长趋势，尤其是进入９０年代后，增长速度大大加快。城镇居民家庭收支抽样调查资料显示，１９８６～...     

我国收入不平等、金融发展和消费需求波动的实证研究:1978～2001

本文考察了收入不平等与总消费需求变动之间的联系,在高收入地区,不平等程度越大似乎消费需求波动越大,而在低收入地区,收入不平等越大,消费需求波动反而较小。本文找到证据表明金融发展水平能有助于解释为什么收入分配在高收入和低收入地区中影响消费需求的短期波动是不同的,本文的政策含义是,加快低收入地区如中西部的经济和金融发展步伐,加大金融发展相机调整的力度。     

Perceptions of inequality

Individual perceptions of (income or wealth) inequality have strong effects on their decisions as economic agents or voters. It is therefore important to know more about the relation between perceived and measured inequality. We present a novel formal framework that is based on the assumption that people typically do not observe the entire income (wealth) distribution and that their guesses about the extent of inequality are based on “self-centered” reference groups. This framework predicts that perceptions of inequality will change along positions in the income distribution and that for a specific position various dimensions of inequality perception are related to each other. First, low (high) income individuals overestimate (underestimate) their own position. Second, subjective estimates of average earnings increase with the own income position. Third, high or low income people have different perceptions about the skewness and the “shape” of the income distribution (e.g. pyramid or diamond). Fourth, the subjective perception of inequality is lower for high-income individuals. Survey data from 40 countries provide strong support for the framework.     

Can social spending cushion the inequality effect of globalization?

This paper examines whether social spending cushions the effect of globalization on within‐country inequality. Using information on disposable and market income inequality and data on overall social spending, and health and education spending from the ILO and the World Bank/WHO, we analyze whether social spending moderates the association between economic globalization and inequality. The results confirm that economic globalization—especially economic flows—associates with higher income inequality, an effect driven by non‐OECD countries. Health spending is strongly associated with lower inequality, but we find no robust evidence that any kind of social spending negatively moderates the association between economic globalization and inequality.     

Income inequality in China: causes and policy responses

The phenomenal economic growth in China has been accompanied by a rapid increase in income inequality. This paper reviews the historical trends and patterns of income inequality in China, discusses the potential causes underlying rising income inequality, and applies the functional distribution of income approach in understanding China’s income inequality. This analytical approach highlights how rising return to capital relative to wage incomes can be an important source for increasing income inequality in China. The paper provides the evidence which shows that the rapid economic growth in China has been relying on a model that pays high returns to various kinds of capital including financial capital and real estate, while the ownership of capital is very unequal. This finding prompts us to rethink about the causes of China’s income inequality and to formulate appropriate policies based on the new way of understanding this pressing issue of income distribution in China.     

Capitalist systems and income inequality

The paper investigates the relationship between compositional inequality (how the shares of capital and labor income vary along income distribution) and inter-personal income inequality. Using a new methodology and data from 47 countries covering the period 1995–2018, we show that higher compositional inequality is associated with higher inter-personal inequality. This is clearly shown by Latin American countries and India. Nordic countries are exceptional because they combine high compositional inequality with low inter-personal inequality. Their exceptionalism is attenuated when pension income received from largely government-mandated accumulated savings is added to capital income. The analysis shows the theoretical possibility of societies where low compositional inequality may be combined with high income inequality. Currently, China and the United States come closest to that position.     

Does the Profile of Income Inequality Matter for Economic Growth?

This paper investigates the importance of the shape of the income distribution as a determinant of economic growth in a panel of countries. Using comparable data on disposable income from the Luxembourg Income Study, results suggest that inequality at the top end of the distribution is positively associated with growth, while inequality lower down the distribution is negatively related to subsequent growth. These findings highlight potential limitations of an exploration of the impact of income distribution on growth using a single inequality statistic. Such specifications may capture an average effect of inequality on growth, and mask the underlying complexity of the relationship.     

Persistence and determinants of income inequality: The Brazilian case

Latin America, which is a region known for its high and persistent income inequality levels, experienced a significant decline in income inequality since the second half of the 1990s. Brazil is a particularly interesting case in Latin America. While the country presented notable economic growth and improvements in income distribution in the early 2000s, Brazil continues to experience high levels of income inequality in comparison with other Latin American or advanced economies. This research contributes to the literature by examining the key drivers of income distribution and the degree of persistence of income inequality among Brazilian states. This research also improves upon previous works by using more recent and comprehensive data and addressing concerns regarding heterogeneity and endogeneity by using the system GMM estimation method. Our findings show that income inequality is highly persistent across Brazilian states and that government policies including income transfer programs made important contributions to reduce income inequality in Brazil. This study also shows that the decline in labor income ratios between different ethnic groups and the increase of the share of formal jobs in the labor market contributed to reduce income inequality.     

Effects of monetary and government spending policy on economic inequality

Using detailed micro-level income and expenditure data, we study the effects of monetary and government spending policy shocks on income and expenditure inequality in the US from 1990 to 2018. We find that expansionary monetary and government spending policy shocks systematically decrease income, disposable income and expenditure inequality. There is evidence of time variation on the effects and monetary policy and transfer payment shocks. Various impulse responses suggest that the impacts of the policy shocks increase during and after the Great Recession. The responses of income and expenditures of households at different percentiles suggest that expansionary monetary and government spending policy have a larger positive impact on households with low income and expenditures relative to those at the top of the distribution. We do not find evidence of the significant impact of Quantitative Easing policies on income inequality, however, expenditure inequality appear to increase due to the policies.     

Short-term trends in China’s income inequality and poverty: evidence from a longitudinal household survey

In the past three decades, income inequality in China has increased rapidly relative to both China’s own past and other countries at similar levels of economic development. Using recent longitudinal data from the China Family Panel Studies (CFPS), this article examines changes in income inequality and poverty prevalence between 2010 and 2012. Surprisingly, we find a modest decline in income inequality as measured by the Gini coefficients in the CFPS data. The urban–rural gap narrowed, with rural families enjoying faster income growth than urban families enjoyed. Income growth was greater for middle-income families than for families with either high or low incomes in 2010. By all measures, poverty was greatly reduced between 2010 and 2012. Two-thirds of families that had been poor in 2010 escaped poverty by 2012.     

Household income mobility in rural China: 1989–2006

This article analyzes household income mobility in rural China between 1989 and 2006. The results indicate that incomes in rural China are highly mobile. The high degree of rank and quantity mobility implies re-ranking and mean convergence in income distribution, but the disparity between them also enlarged with leveling-up and Gini divergence brought about by economic growth. In addition, there exists considerable transitorily poor and rich in positional mobility. Though, transitory movement provides an opportunity for both poor and rich and decreases long-term inequality, it also causes considerable income fluctuations and economic insecurity. Moreover, the equalizing effect of income mobility on income inequality is weakening.