间接税归宿对城乡居民收入分配影响研究

使用全国城乡家庭消费和收入微观数据考察间接税对于城乡收入差距和收入分配的影响发现:平均来看,全国居民负担的税收占收入的比例是10.6%;不论在全国范围来看还是分别在城乡内部来看,间接税负担都呈现累退:低收入的负担率高于高收入的负担率。在城乡之间,城镇居民的税收负担率高于农村居民的税收负担率。间接税增加了城乡内部不平等,降低了城乡之间的不平等。间接税主要对低收入群体影响较大,略微恶化了整体收入不平等。     

城乡居民间接税税负率的测算与评价

本文以投入产出表构建税负转嫁模型,追踪间接税的行业最终归宿,计算行业实际间接税收入和实际税率。以投入产出表、行业实际税率和城乡居民消费性支出的有效对接,判断间接税向前转嫁给消费者的力度,测算间接税在城镇和农村不同收入等级居民之间的负担比例,同时厘清间接税对于城乡居民消费和收入分配的影响。研究表明,城乡居民间接税税负率整体是上升的,城乡居民承担的增值税税负率最重;间接税具有较明显的累退性,高收入人群承担的间接税税负率低于低收入人群;从城乡对比来看,农村居民间接税税负率明显高于城镇居民,间接税加剧了城乡居民收入分配之间的不平等。     

城镇居民间接税负担的演变

本文研究了进入新世纪以来，税收收入高速增长对于城镇不同收入家庭间接税负担的影响。收入越高的家庭负担的间接税越多，但是税收占收入的比例却是低收入家庭的比例大于高收入家庭的比例，间接税是累退的。从2000年到2005年，所有家庭的税收负担比例都增加了，税收累退的程度没有变化。通过把税收负担变化分为税收征管和经济结构}J起的实际税率变化和家庭消费结构变化两部分，本文发现实际税率提高是近年来所有家庭税收负担增加的主要原因。     

城镇居民间接税负担的演变

本文研究了进入新世纪以来,税收收入高速增长对于城镇不同收入家庭间接税负担的影响.收入越高的家庭负担的间接税越多,但是税收占收入的比例却是低收入家庭的比例大于高收入家庭的比例,间接税是累退的.从2000年到2005年,所有家庭的税收负担比例都增加了,税收累退的程度没有变化.通过把税收负担变化分为税收征管和经济结构引起的实际税率变化和家庭消费结构变化两部分,本文发现实际税率提高是近年来所有家庭税收负担增加的主要原因.     

宏观税负约束下的间接税比重与城乡收入差距

本文在宏观税负约束的条件下,分析了间接税在总税收中比重的变化会对城乡收入差距产生何种影响。通过构建动态一般均衡模型和相应数值模拟分析,本文发现:随着间接税比重的提高,城乡收入差距扩大;在间接税比重不变的情况下,提升工业品商品税在间接税中的比重能够缩小城乡收入差距;当城乡之间的生产率差距、居民工资差距、人均财政支出差距变小时,间接税比重对城乡收入差距的边际作用变小,也即随着城乡二元经济结构特征的弱化,间接税扩大城乡收入差距的作用也在减弱。随后,本文进一步使用中国省级面板数据和多种计量模型对上述结论进行了验证。基于此,进一步降低间接税在总税收中的比重,尤其是在城乡二元经济结构特征明显的地区,将十分有利于缩小城乡收入差距。     

中国劳动和资本税收负担及分配效应

正确处理劳动和资本的分配关系，实现共富裕，是中国式现代化的重要特征。税收是调节劳动和资本收入分配的重要制度。各项税收最终被劳动和资本负担，并影响收入分配。本文基于一般均衡税收归宿理论和模型，全面测算了我国2002—2018年间各项税收对劳动和资本形成的税收负担及对我国要素收入分配的影响，结果显示：我国资本税负一直高于劳动税负，2008年国际金融危机后，资本税负上升，劳动税负下降。其中，劳动的间接税负担持续下降，劳动的直接税负担持续上升，劳动总税负呈下降趋势；资本的直接税负担远低于资本的间接税负担；在各项间接税中，企业所得税最有利于降低劳动税负、增加资本税负。税收的要素分配结果显示：间接税具有提高劳动收入份额、降低资本收入份额的作用，直接税则相反，综合来看，税收总体上有利于劳动收入份额提高；企业所得税对提高劳动收入份额贡献率最大，年平均贡献率达到66.22%。     

间接税负担对收入分配的影响分析

本文利用城市住户调查资料考察了中国增值税、消费税和营业税这三项主要的间接税在不同收入群体的负担情况。我们的研究表明 ,低收入家庭收入中负担增值税和消费税的比例大于高收入家庭 ,但高收入家庭收入中负担营业税的比例大于低收入家庭。整个间接税是接近成比例负担的。间接税恶化了收入分配 ,但并不显著     

税制、公共服务对收入分配的影响机制与实证分析

本文拓展了政府征税和公共服务支出对收入差距变化影响的模型,采集1997—2011年全国30个省、自治区及直辖市的面板数据,通过对基尼系数的分解研究发现,我国城乡收入差距过大是基尼系数居高不下的主因。结果显示:间接税比重过大、直接税不完善及残缺致使税收调节收入差距的功能弱化;而财政支出结构不合理、城乡公共服务不均等加大了城乡间的收入差距。有鉴于此,提出我国结构性减税的重点是缩小间接税比重、改革完善直接税、加大农村公共服务支出的力度等改革建议。     

资金流量表、生产税和间接税的经济归宿

本文利用资金流量表分析框架,以生产税净额代表间接税,探讨间接税对居民部门收入的影响机制,重点分析在国民收入初次分配领域中企业部门和居民部门的间接税税收负担情况。研究发现,虽然间接税名义上来自企业部门,但由于存在着税负转嫁,居民是真正意义上间接税的负税人,居民部门是间接税的经济归宿。在税收收入规模增加的过程中,居民部门以隐蔽的方式贡献了其中相当大一部分,间接税通过税负转嫁减少了居民收入初次分配与最终消费。逐步降低间接税比重、提升直接税比重不仅是税制建设的目标,也是优化税收负担、明确税收归宿的内在要求。各项税种改革应该互相衔接、互相配合,构建间接税和直接税合理匹配的内部循环机制,是优化间接税与直接税之间的比例关系的根本途径。     

中国间接税能否推进益贫式增长收入再分配格局——基于中国家庭追踪调查(CFPS)微观数据测算模拟

文章重点关注间接税减缓相对贫困效果，并基于CFPS2012年与2018年微观数据测算模拟表明：匿名评价下中国间接税整体K指数为负值，具有逆向调节的收入再分配与减贫效应，加剧了总体贫困广度、深度以及强度，但现阶段结构性减税使间接税归宿的累退性、平均税率有所下降，一定程度上改善了横向公平、纵向公平，减小了城乡相对贫困倍差；非匿名评价下居民家庭税前收入位置与间接税负担率呈现“U”型关系，且低收入群体位于拐点左侧，这使部分家庭收入减损流入相对贫困阶层。据此，提出相关政策建议，以自发推动“益贫式增长”收入再分配格局。     

EFFECTS OF GOVERNMENT POLICIES ON URBAN AND RURAL INCOME INEQUALITY

We use three conventional inequality indices—the Gini, the coefficient of variation of income, and the relative mean deviation of income—and the Atkinson index to examine the effect of income tax rates, the minimum wage, and all the major government welfare and transfer programs on the evolution of income inequality for rural and urban areas by state from 1981 to 1997. We find that these programs have qualitatively similar but quantitatively different effects on urban and rural areas. Most importantly, taxes are more effective in redistributing income in urban than in rural areas, while welfare and other government transfer programs play a larger role in rural areas.     

Do inward looking trade policies affect poverty and income inequality? Evidence from Indonesia's recent wave of rising protectionism

Unlike previous studies which often focus on trade liberalisation, this paper examines the impact of protectionism in the form of import tariffs and mineral export taxes on rural and urban poverty and income inequality for the first time. Using a dynamic computable general equilibrium model on Indonesia, mineral export taxes were found to adversely affect urban and rural poverty but income inequality hardly changed as the decline in income in the higher income group is not significantly different to the decline in low income groups. However, if smelters for mineral ore are developed, then there is not only a fall in poverty, more so for the rural than urban, but there is some decline in income inequality. On the other hand, although the current imposed import tariffs do not affect poverty or income inequality, any further increases from the current low average MFN applied rates, will see a rise in rural and urban poverty and income inequality. By and large, any small improvements in the trade balance brought upon by the mineral tax and import tariffs are more than outweighed by the substantial decline in real household consumption expenditure due to falls in employment and wages, thereby leading to a fall in GDP growth.     

The composition effects of tax-based consolidation on income inequality

Many advanced economies have recently embarked on fiscal austerity. As this has come at a time of high and rising income disparities, policy-makers have fretted about the inequality effects of fiscal consolidations. We shed new light on this issue by empirically investigating the (composition) effects of tax-based consolidations on income inequality, output and labour market conditions for a sample of 16 OECD countries over the period 1978–2012. We find that tax-based consolidations reduce income inequality, but at the cost of weaker economic activity. However, tax composition does matter. Indirect taxes reduce income inequality by more than direct taxes, possibly due to the operation of a positive labour supply channel. Higher indirect taxes increase the price of the consumption basket and create incentives for agents to increase their labour supply. We find this effect to be stronger for middle-aged women. Looking at specific instruments, general consumption taxes and personal taxes are the most suited to reduce inequality while at the same time minimizing the equity-efficiency trade-off.     

Foreign direct investment in a world of multiple taxes

Governments impose multiple taxes on foreign investors, though studies of the effect of tax policy on the location of foreign direct investment (FDI) focus almost exclusively on corporate income taxes. This paper examines the impact of indirect (non-income) taxes on FDI by American multinational firms, using affiliate-level data that permit the introduction of controls for parent companies and affiliate industries. Indirect tax burdens significantly exceed the foreign income tax obligations of foreign affiliates of American companies. Estimates imply that 10% higher local indirect tax rates are associated with 7.1% lower affiliate assets, which is similar to the effect of 10% higher income tax rates. Affiliate output falls by 2.9% as indirect taxes rise by 10%, while higher income taxes have more modest output effects. High corporate income tax rates depress capital/labor ratios and profit rates of foreign affiliates, whereas high indirect tax rates do not. These patterns reveal the impact of indirect taxes and suggest the mechanisms by which direct and indirect taxes affect FDI.     

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.     

财政分权、公共品供给与城乡收入差距

基于1994年～2004年间省级面板数据的估计结果显示,农村公共品供给增加对降低城乡收入差距有显著的作用.而地区间预算外收入和宏观税负的提高都是拉大城乡收入差距的因素.财政分权程度、政府财政支出的结构也对城乡收入差距有显著的影响.另外,中国持续扩大的城乡收入差距与农村发展落后有关,城市化未能带来城乡收入差距的缩小.     

EFFECTS OF PERSONAL INCOME TAX ON INCOME DISTRIBUTION: EXAMPLE FROM BULGARIA

This study utilizes the 1992 Bulgarian household budget survey to analyze the distribution of income and income tax burden. Results indicate that the country is characterized by low income inequality, though this is changing rapidly. The findings also show that the present income tax system is progressive and that the urban sector pays much more relative to its income. Despite a steeply graduated statutory tax rate schedule, effective progression is rather modest, indicating significant tax evasion. However, one must view the results of progressivity and urban bias cautiously. As in-kind income becomes monetized and as the economy becomes more market-oriented, both progressivity and urban/rural differences will wane over time.     

间接税归宿的累退性与居民收入不平等

本文构建了间接税归宿的累退性与居民收入不平等关联的理论模型,该模型表明,间接税累退程度越高,居民收入越不平等。运用中国数据,估算累退性指标,本文发现,中国间接税具有累退性,并且增值税和消费税的累退性较强,营业税累退性稍弱,它们不同程度地恶化了居民收入不平等。本文最后提出了政策建议。