摘要
研究表明,要素收入分配与居民收入分配之间存在密切联系。由于居民收入中劳动收入不平等程度一般大大低于资本收入不平等程度,要素收入分配向劳动倾斜将有助于缩小居民收入分配差距。政府可以通过调整针对要素收入的税率,同时改变两种收入分配状况。实证研究发现,我国国民收入中税后劳动要素分配份额的持续下降,是城乡居民收入比和城乡居民消费比扩大的重要原因。当前坚持和完善以按劳分配为主体、多种分配方式并存的分配制度,对同时扭转劳动分配份额下滑和居民收入分配差距扩大的局面,具有重大现实意义。
Studies show that there exists a close link between factor income distribution and residents’ income distribution. As the labor income inequality in residents’ income is generally far lower than capital income inequality, a shift of factor income distribution toward labor will help narrow the gap in residents’ income distribution. Findings from empirical research reveal that the decreasing share of labor factor distribution after taxes in the national income is a major cause for the widening income and consumption gaps between urban and rural residents in China. At present, it is of practical importance for China to adhere to the diversified distribution system with distribution according to work as the main form, so as to offset the shrinking share of labor distribution and the widening gap in resident’ income distribution.
出处
《中国社会科学》
CSSCI
北大核心
2012年第12期46-62,207,共17页
Social Sciences in China
基金
教育部重大攻关课题"税收对国民收入分配调控作用研究"(08JZD0012)
国家自然科学基金课题"税制结构
税收管理对要素收入分配的影响研究"(71073161)
教育部新世纪优秀人才项目"财政收支扩张与经济失衡之间的关系研究"(NCET-11-0501)
中国人民大学科学研究基金(中央高校基本科研业务费专项资金资助)项目的阶段性成果