三次分配的收入分配效应研究

A Study on the Income Distribution Effect of the Third Distribution

本文以中国家庭金融调查与研究中心(CHFS)公布的2019年个人收入和支出的横截面数据为基础,通过测算基尼系数、MT指数来衡量三次分配的收入分配调节程度以及运用基尼系数分解法分析不同收入来源对初次分配收入不平等的影响,并利用投入产出模型模拟增值税、消费税在不同部门间的流转情况,估算不同收入群体居民承担的税负。研究发现:在初次分配中,除了转移性收入,其他各分项收入都加剧了收入不平等,尤其是工商业收入差距较大,而转移性收入明显起到了缩小收入差距的作用;再分配与第三次分配环节分别调节了12.45%和0.04%的收入差距;居民消费中居住项目的增值税税率最高,而消费税中的食品项目税率最高;个人所得税呈累进性,而增值税和消费税显著累退。

This article is based on cross-sectional data on personal income and spending published by the CHFS for 2019.By measuring the gini coefficient and MT index to measure the degree of income distribution adjustment of the third distribution,and using the method of gini coefficient decomposition analysis of the influence of initial distribution of income inequality,and by using input-output model to stimulate flow condition between value added tax,consumption tax in different departments,estimates the resident of tax burden of different income groups.According to research findings:first,in primary distribution,with the exception of transfer income,all other subcategories increase income inequality,especially in industrial and commercial income gap is larger,and transfer income obviously have played an important role in narrowing the income gap.Second,the redistribution and the third distribution reduced the income gap by 12.45%and 0.04%respectively.Third,residential items in household consumption tax rate is the highest,while consumption tax on food items the highest.Personal income tax is progressive,while VAT and consumption tax are significantly regressive.