税收安排对中国城乡收入差距的影响 ——基于2003~2012年空间面板模型的实证分析

利用中国2003~2012年31个省级面板数据，在测度区域城乡收入差距的基础上，通过空间计量模型，研究了税收安排对城乡收入差距的影响。结果表明，中国城乡收入差距基本呈现出“东部沿海地区最低，中部较低，西部最高”的空间分布格局；宏观税负、个人所得税以及消费税的增加扩大了城乡收入差距，房产税的增加缩小了城乡收入差距；而经济发展水平、财政支出、通货膨胀、城市化率、基础设施建设和教育程度都从不同方面影响着城乡收入差距。

Impacts of Tax Arrangements on Urban-Rural Income Gap in China:Based on Empirical Analysis of Spatial Panel Model

Based on Chinese provincial panel data spanning from 2003 to 2012,this paper studies the impacts of tax arrangements on income gap between urban and rural areas in China. Findings show that,the income gap between urban and rural regions showing the spatial pattern:"Eastern coastal lowest,central lower,western highest".The income gap between urban and ru-ral areas expands with the increase of macro tax burden,personal income tax and consumption tax,but narrows with the increase in property taxes.The level of economic development,ex-penditure,inflation,urbanization,infrastructure,education all influence the income gap between urban and rural areas in different ways.