关于收入分配若干问题探析

在经济快速发展的同时,我国居民收入分配格局发生重大变化,收入分配不公的问题日益凸显。特别是新世纪以来,收入分配差距急剧拉大,收入分配不公已成为制约我国社会和谐稳定以及经济持续发展的突出问题。面对我国日趋严峻的收入分配不公现象,有许多问题值得深入分析和思考。收入差据拉大不能简单等同于收入分配不公,导致收入差距不断拉大的原因比差距拉大本身更值得关注;我国的收入分配不公以不同的形式表现在初次分配环节和再分配环节,初次分配环节的严重不公制约了再分配的公平。制约税收调节收入差距不力的因素不仅仅限于税收的立法与执法,而是有更深刻的根源。行政垄断、腐败等原因形成的收入差距税收杠杆是无效或低效的,政府收入不规范导致税收的公平分配力度偏弱。     

对收入分配差距问题的探讨

文章对现阶段收入分配差距拉大的现象、形成原因进行了分析,同时提出了促进社会经济发展、规范收入分配秩序,关注弱势群体等五项调节收入分配差距的措施,将收入分配差距控制在适当的范围之内,以确保社会的安定和经济的持续发展,推进社会和谐建设。     

完善市场经济条件下更趋公平的收入分配机制

文章从目前我国存在的收入差距拉大问题入手,分析了该问题产生的原因,提出了完善市场经济条件下更趋公平的收入分配机制几点主张:完善收入分配制度,形成合理分配格局;完善税收、财政转移支付和社会保障制度,缩小收入差距;充分发挥市场机制的作用,解决行业间存在的收入差距;实施公平性政策,缩小贫富差距。     

国外调节收入分配差距的借鉴及启示

通过30年的改革开放,中国经济持续快速增长,社会生产力和国家综合实力不断加强,经济总量跃居世界第二位,但同时也带来了贫富分化、地区差距、社会阶层分离等危害社会稳定的问题.收入分配差距是一个世界性问题.为调节收入分配差距,国外发达国家在宏观领域三次收入分配的过程中采取了立法、税收、社会保障、义务教育等措施,在微观领域取得了比较明显的效果.借鉴这些国家的成功经验,对于我国缩小收入差距、实现分配公平,构建社会主义和谐社会具有十分重要的意义.     

调整收入分配的财政政策研究——以安徽省为例

改革开放以来,我国经济快速发展,但收入分配差距在不断拉大,收入分配的公平已经成为社会普遍关注的话题.本文试用西方经济学的理论和分析方法,分析安徽省收入分配格局的现状、原因,并据此提出加大公平取向的税制改革、提高公共服务均等化水平、增加劳动报酬和居民财产性收入、健全社会保障财政投入制度等建议.     

我国税制结构及税收征管改革的民生取向思考

民生既是经济、社会、政治发展的逻辑起点,也是它们发展的逻辑终点,税收与民生互为资源,息息相关。当前,我国收入分配差距过大[1],财富分布呈金字塔趋势快速发展[2],在一定程度上抑制了我国经济内生发展的最重要的引擎——内需,经济受抑制必然制约税收,同时,由于税制结构不合理,税源监控、税收征管乏力,税收对急剧拉大的收入分配差距和财产占有差距的调节不得力、不到位,税     

我国居民消费与收入分配关系研究

影响消费率的因素主要有经济增长速度、利率水平、人口结构、社会保障制度的完善、物价水平、税收杠杆与收入分配调整等,其中收入分配对消费需求的影响近年来已经引起重视。根据现有理论构建一个简单的理论分析框架和相关数据进行实证检验,表明最终消费率和收入分配差距之间存在着长期均衡关系,收入分配差距扩大无论在长期上还是短期上均会降低最终消费率。     

中国国民收入分配差距的影响因素及改革途径

收入分配问题历来是经济学界研究的焦点问题之一。改革开放以来,中国国民收入分配也是经济学界和人民群众高度关注的问题。这是因为收入分配是否合理与公平关系着人民群众的切身利益和心态平稳,进而关系着社会稳定。目前,中国国民收入差距较大并具有不断扩大的趋势,因此,必须对目前中国收入分配差距的问题进行深入研究,积极探讨影响中国国民收入分配差距不断拉大的各种因素,并在此基础上探索国民收入分配的改革途径。     

发达国家调节收入差距的政策体系及其对中国的启示

西方发达国家在其工业化进程中同样遇到了收入差距不断扩大的难题,为了保证把收入差距控制在社会可接受的范围内,先后在劳资集体协商制度、反垄断立法、最低工资立法、税收体系和社会保障体系等方面进行了一系列制度变革,形成了一整套涵盖初次收入分配和二次分配在内的社会分配体系和收入调节机制。研究发达国家调控收入差距的经验和做法,对于我国缩小日益扩大的收入差距具有借鉴意义。     

论收入分配调整手段的适用性

跨过"中等收入陷阱"的一项重要任务是解决收入分配差距不断扩大问题。市场、经济、行政、税收、法律与道德等手段在解决社会收入分配差距时都有适用性。劳动能力、财产持有、偶然性和地下经济收入等因素都会导致收入分配差距扩大。每种手段在解决这些因素时各有优点,也各有其局限性。因此,应针对收入分配差距的形成因素进行全面调整,使收入分配差距处于人们可以接受的程度。     

现行社会保障制度对不同阶层收入影响的实证分析

文章利用洛伦兹曲线和基尼系数,首先测算了城镇不同收入阶层缴纳社会保险费后收入分布的变化及基尼系数的变化情况,在此基础上测算了不同收入阶层从政府得到不同社会保障收入后的收入分布的变化及基尼系数的变化情况,从而得出社会保障制度实施的综合效应。分析结果显示,不同类型的社会保障对不同收入阶层的影响是不同的,即使某些政策有利于基尼系数的缩小,但不利于收入最低的阶层。研究认为,有针对性地调整部分社会保障政策,对调整收入分配差距的目标有帮助。     

Old‐age Social Security versus Forward Intergenerational Public Goods Provision

This paper introduces an overlapping‐generations model with earnings heterogeneity and borrowing constraints. The labour income tax and the allocation of tax revenue between social security and forward intergenerational public goods are determined in a bidimensional majoritarian voting game played by successive generations. The political equilibrium is characterized by an ends‐against‐the‐middle equilibrium where low‐income and high‐income individuals form a coalition in favour of a lower tax rate and less social security while middle‐income individuals favour a higher tax rate and greater social security. Government spending then shifts from social security to public goods provision if higher wage inequality is associated with a borrowing constraint and a high elasticity of marginal utility of youth consumption.     

公共教育、社会保障与收入分布

本文使用一个世代交叠模型揭示了公共教育与社会保障调节收入分布的作用机制。研究发现,公共教育能够有效地缩小家庭教育投资差距,从而降低收入差异;社会保障则通过减少低收入家庭的劳动供给、增加其有效家庭教育时间来降低收入差异。本文的数值模拟结果显示,在同样的支出水平下公共教育调节收入差异的能力比社会保障更强。并且当存在财政预算约束时,从降低收入差异的角度来看,若财政预算规模较低则应当将资金优先用于公共教育;若财政预算规模较高则应当在公共教育与社会保障之间保持平衡。     

Income inequality and economic growth

Despite the extensive existing literature on income inequality and economic growth, there remains considerable disagreement on the effect of inequality on economic growth. Existing literatures find either a positive or a negative relationship. In this paper, we attempt to theoretically examine that relationship with a stochastic optimal growth model. We make the disagreement clear within a single model. We conclude (i) that both are possible – that is, higher inequality can retard growth in the early stage of economic development, and can encourage growth in a near steady state, (ii) that income redistribution by high income tax does not always reduce income inequality. Income inequality can be reduced by higher income tax in a near steady state, but it cannot be reduced in the early stage of economic development, and (iii) that two government polices – rapid economic growth and low income inequality – can be achieved by low income tax in the early stage of economic development, but both cannot be achieved simultaneously in a near steady state.     

跨越中等收入陷阱:国际经验与实现路径

通过对我国经济结构的分析,作者发现结构失衡是跨越中等收入陷阱的主要障碍,人口红利逐渐式微加剧了我国向高收入组跨越的难度。在调节结构失衡的过程中,应以收入分配改革为切入点,通过建立集体工资谈判制度、完善社会保障体制和财税政策来调节收入分配,将收入差距控制在合理范围内;同时,促进产业升级和技术创新,推动经济由技术内生化阶段向自主创新阶段转变,实现增长阶段的跨越。     

机会不均等:收入分配失衡的经济学解析

改革开放以来,我国经济社会发展取得了巨大的成就,然而,伴随着经济增长,收入差距的不断扩大,分配不公现象日益严峻。本文分析了收入分配差距存在的合理性,审视了当前我国收入分配的状况及特征,在此基础上提出机会不均等是收入差距产生的根本原因,必须深化收入分配制度改革,才能从根本上解决收入分配不公的问题。     

Optimal Tax-Transfer Systems and Redistributive Policy

In this paper we develop "optimal yardsticks" to gauge the effectiveness of given tax and benefit policies in reducing inequality. We show that the conjunction of the optimal tax and optimal benefits policies constitutes the optimal tax-and-benefit policy, given the tax and benefit budget sizes. A decomposition formula enables trends in the inequality impact of taxes and benefits to be explained in terms of changing policy effectivess (targeting) and budget size effects. The analysis incorporates a distributional judgement parameter, for sensitivity analysis, and concludes with an examination of the Finnish case for the period 1971–1990.
JEL Classification : D 63     

Social security, public education and the growth-inequality relationship

We study how the relationship between economic growth and inequality depends upon the levels of funding of two of the largest government programs, public education and social security. We do this in the context of an overlapping generations economy with heterogeneous agents where the government collects a tax on labor income to finance these programs. We show that in our model an increase in government spending on social security reduces income inequality and can have a non-monotonic effect on growth. When the initial level of social security funding is low, as is the case in most poor economies, then its increase will enhance growth. When its funding level is high as is typical for developed countries, we show that its further increase can slow down growth while reducing income inequality. These results obtain regardless of whether the increase in social security funding is financed by a tax increase or by cutting the public education budget. We also find that the effects of increasing the level of public education expenditures or the overall size of the government budget (holding the budget composition fixed) are characterized by similar non-monotonic growth-inequality relationships.     

The impact of the Indonesian income tax reform: A CGE analysis

This study evaluates the impacts of Indonesia's recent income tax reforms on key macroeconomic variables, as well as the impacts on poverty and income distribution. It was found that the reductions in personal income tax and corporate income tax increase economic growth under a balanced budget assumption. The policy reforms also lead to a small reduction in the incidence of poverty. However, the policies also lead to an increase in income inequality because the tax cut is more beneficial to households in the highest income categories. It is recommended that future tax cuts should target the urban and rural poor.     

利息税存废的经济学分析

开征储蓄存款利息税可起到了一定的刺激消费、抑制居民储蓄存款的作用,但征税后对消费和储蓄的总效应为消费减少而储蓄增加。这是利息税对储蓄的收入效应和替代效应在中国具体的市场经济环境中综合作用的结果。为此,政府应采取措施改善居民对未来收支的预期,制定配套保障体系和税收政策,加快建设高效资本市场的步伐,引导一部分储蓄存款进入证券投资领域,合理调整居民消费和投资结构。