间接税归宿的累退性与居民收入不平等被引量：15

The Regressivity of Indirect Tax Incidence and Income Inequality

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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。 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 varying degrees. The article concludes with policy recommendation.

作者刘穷志

机构地区武汉大学经济与管理学院

出处《经济管理》 CSSCI 北大核心 2011年第1期166-171,共6页 Business and Management Journal ( BMJ )

基金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)

关键词间接税累退性不平等 indirect tax regressivity inequality

分类号 F812.42 [经济管理—财政学]

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参考文献20

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