论税收对要素收入分配的影响

The Influence of Tax on Factor Income Distribution

我国自1994年分税制改革以来,一方面税收收入保持高速增长,另一方面国民收入分配格局发生显著变化——劳动要素分配份额迅速下滑,资本要素分配份额逐渐上升。本文的理论分析表明,税收通过替代效应和收入效应影响要素收入分配,前者改变了生产中要素相对投入比例,从而改变了税前要素收益率,后者则是通过直接税影响到税后要素收益率。本文利用系统GMM估计进行的实证分析表明,我国税收对要素收入分配具有明显影响:就直接税而言,企业所得税降低了资本分配份额,个人所得税中对劳动征税部分降低了劳动分配份额;就间接税而言,增值税明显降低劳动分配份额但对资本分配份额的影响不明显,营业税明显降低资本分配份额而对劳动分配份额的影响不明显。因此,如果从有利于调整要素收入分配格局角度考虑,我国有必要进一步调整现行税收政策、完善税收制度。

Since China＇s tax sharing reform in 1994, the trend of after-tax factor income distribution shows that the labor factor share is rapidly declining and the capital factor share is gradually increasing. Under the background of rapid growth of China＇ s tax revenue, the tax system has deeply influenced the factors＇ income distribution. The influence mechanism of tax on factor income distribution is factor substitute effect and factor income effect： the former changes the relative rate of factors on the production process, so it changes the factor return level; the latter is that direct tax changes the after-tax factor return level. This article finds that China＇ s tax has great influence on factor income distribution by system GMM estimate： In terms of direct taxes, corporate income tax reduces the share of capital allocation, personal income tax in the right part of the labor tax reduces the share of labor allocation; In terms of indirect taxes, the value-added tax significantly reduces the share of labor allocation but has no obvious influence on capital; The business tax significantly reduces the share of capital allocation, while reducing the allocation of share of labor is not obvious.