| 间接税归宿的累退性与居民收入不平等 |
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| 引用本文： | 刘穷志. 间接税归宿的累退性与居民收入不平等[J]. 经济管理, 2011, 0(1) |
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| 作者姓名： | 刘穷志 |
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| 作者单位： | 武汉大学经济与管理学院; |
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| 基金项目： | 国家自然科学基金项目“居民收入不平等与财政归宿效应:评估技术及应用”(70973091) |
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| 摘 要： | 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。
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| 关 键 词： | 间接税 累退性 不平等 |
The Regressivity of Indirect Tax Incidence and Income Inequality |
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| LIU Qiong-zhi. The Regressivity of Indirect Tax Incidence and Income Inequality[J]. Economic Management, 2011, 0(1) |
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| Authors: | LIU Qiong-zhi |
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| Affiliation: | LIU Qiong-zhi(School of Economics and Management,Wuhan University,Wuhan,Hubei,430072,China) |
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| Abstract: | This paper constructs the theoretical model of the association between the regressivity of indirect tax incidence and income inequality,which shows that the higher the regressivity degree of indirect tax,the more income inequality.Using Chinese data to estimate the regressivity indicators,we find that indirect tax is regressive in China,and the regressivity degree of value-added tax and consumption tax is higher,while the regressivity degree of business tax is weaker,which exacerbated income inequality to v... |
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| Keywords: | indirect tax regressivity inequality |
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