| 我国间接税与收入分配公平关系的实证分析 |
| |
| 引用本文： | 杨杨,杜剑,束磊.我国间接税与收入分配公平关系的实证分析[J].税务与经济,2012(5):66-72. |
| |
| 作者姓名： | 杨杨 杜剑 束磊 |
| |
| 作者单位： | 1. 贵州财经大学,贵州贵阳550004 中国社会科学院财经战略研究院,北京100836
2. 贵州财经大学,贵州贵阳,550004 |
| |
| 基金项目： | 国家社会科学基金项目“和谐社会下税收公平的价值重构及制度选择” |
| |
| 摘 要： | 税收理论认为间接税具有累退性,有利于征管效率但不利于社会公平。采用1994～2009年时间序列数据,计算出库兹涅茨比率以衡量居民收入分配差距,通过对增值税、消费税、营业税、资源税、城建税、全部间接税对库兹涅茨比率影响的实证研究表明,目前我国以增值税为代表的间接税占税收总收入的比重过高,不利于发挥税收调节收入分配差距的作用,需要在今后逐步加以调整;同时间接税中的消费税有一定的缩小我国居民收入分配差距的作用,可以适当加以规范,以发挥其促进社会公平的作用。
|
| 关 键 词： | 间接税 增值税 社会公平 收入分配差距 库兹涅茨比率 |
An Empirical Analysis of Equity Relationship between Indirect Taxes and Income Distribution in China |
| |
| Institution: | Yang Yang1,2,Du Jian1,Su Lei1(1.Guizhou University of Finance and Economics,Guiyang 550004,China;2.National Academy of Economic Strategy,Chinese Academy of Social Sciences,Beijing 100836,China) |
| |
| Abstract: | In tax theory,the indirect taxes are regressive,and they are beneficial to the management efficiency,but not conducive to the social equity.Based on the time series data from 1994-2009,the Kuznets ratio is calculated to measure the income gap of residents.An empirical study is carried out about the impact of value-added tax,consumption tax,business tax,resource tax,urban construction tax,and all indirect taxes on the Kuznets ratio.The result shows that the indirect taxes which include VAT account for such a considerable proportion of the total tax revenue that tax revenue can not adjust the income gap effectively.So it is necessary to adjust this gap gradually in future.And consumption tax,one of the indirect taxes,plays a significant role in narrowing the income gap of residents to some extent.Thus,it can be regulated appropriately so that it can promote social equity. |
| |
| Keywords: | indirect tax value-added tax social equity gap of income distribution Kuznets Ratio |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
