摘要
文章利用洛伦兹曲线和基尼系数,首先测算了城镇不同收入阶层缴纳社会保险费后收入分布的变化及基尼系数的变化情况,在此基础上测算了不同收入阶层从政府得到不同社会保障收入后的收入分布的变化及基尼系数的变化情况,从而得出社会保障制度实施的综合效应。分析结果显示,不同类型的社会保障对不同收入阶层的影响是不同的,即使某些政策有利于基尼系数的缩小,但不利于收入最低的阶层。研究认为,有针对性地调整部分社会保障政策,对调整收入分配差距的目标有帮助。
Using Lorenz Curves and the Gini Coefficient, this paper calculates the change of income distribution and the Gini Coefficient of different urban income groups after paying the social security tax and after receiving social security payments from the government, and then determines the overall effect of the social security system on society. The results of analysis show that the impact of different kinds of social security on different income groups is different, and that some policies are beneficial for reducing the Gini coefficient, but are not beneficial to the lowest income group. Therefore, adjusting social security policies in a targeted way will be helpful to contracting the income gap.
出处
《经济社会体制比较》
CSSCI
北大核心
2012年第1期98-105,共8页
Comparative Economic & Social Systems
基金
2009年度国家社会科学基金项目"财税政策组合运用对收入分配公平影响的统计评价"(项目编号:09BTJ006)