摘要
将税收负担率、所得税比例、消费税比例作为收入分配公平程度的解释变量,利用中国税收以及衡量收入分配公平程度的基尼系数时间序列数据进行实证研究。在考察中国税收制度对收入分配差距的作用力度和方向的基础上,对政府税收制度的运行效果进行了分析,认为税收对收入分配差距具有逆向调节作用,税制结构不合理,税收制度缺位,税收征管效率低,并提出了今后的改革方向。
Using time series data of tax and Gini coefficient in China, this paper takes tax bearing ratio, income tax ratio and consumption tax ratio as the explanatory variables of income distribution disparity in empirical research. We find out how the tax system in China affects income distribution inequality and the operation practice of tax system in China. The main problems in operation are as follows: converse direction in tax regulating, unreasonable tax structure, lack of tax categories and inefficiency in tax collection and administration. Then we put forward the orientation for the reform which may provide a reference for policy making and further research.
出处
《武汉理工大学学报(社会科学版)》
北大核心
2012年第4期503-509,共7页
Journal of Wuhan University of Technology:Social Sciences Edition
基金
湖北省社会科学基金项目(2011LJ022)
关键词
税收调节
收入分配差距
基尼系数
协整回归
tax regulating
income distribution disparity
Gini coefficient
cointegration and regression analysis