中国税收对居民收入差距分类分层调节效应研究——基于城镇居民视角的分析

Research on the Adjustment Effects of China's Tax System on Income Distribution of Urban Residents

利用1994～2007年我国居民收入分配七等级数据,采用统计与计量研究方法,通过税前和税后的基尼系数、收入均等指数、阿鲁哇利亚指数以及收入不良指数等多种收入差距衡量指标的计算与比较,分别从税收对居民收入总体差距状况的调节效果,税收对各阶层收入状况的调节效果以及税收对收入分配两极分化程度的调节与减缓成效等方面,揭示和论证我国现行税制对城镇居民收入分配调节效应并进行实证分析。结果表明我国税收对居民收入分配差距调节效应十分弱化,甚至存在一定时期、一定程度的逆向调节。对此,结合我国扩内需、保民生、促和谐等发展目标,提出对策思路与建议。

Taking the data during 1994-2007 with 7-level income distribution of Chinese urban residents,using statistical and econometric research methods,through a series of the Gini coefficients,income equality index,Ahluwalia index,poor income index,etc.To calculate and compare the income disparity of urban residents,this article makes an empirical study on the adjustment effects of China＇s current tax system on income gap among urban residents from the following aspects：tax adjustment effect on general income gap of urban residents,tax adjustment effect on the income of different social classes and tax adjustment effect to narrow polarized gap of income distribution.The research result shows that China＇s current tax system has hardly any effect on income distribution of urban residents,which is so weak that there is adverse adjustment to some extent in certain period.This article puts forward some suggestions on how to expand domestic demand,improve people＇s livelihood and promote harmonious development.