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

The Effect of Indirect Tax Incidence on Income Distribution

Using data from the city household survey of Guangdong Province, we studied the incidences of three major indirect taxes in different income groups. The three taxes include value added tax, consumption tax and business tax. We found that the low income families pay more percentage of their income as value added tax or consumption tax than the high income families. But the high income families' business tax burden is more than the low income families'. The whole indirect tax is approximately proportional to income in different income groups. The indirect taxes get the distribution of after-tax income worse but not significantly.