中国收入分配差距的税收调节研究——基于基尼系数的计量模型分析

Study on Tax Regulating in Income Distribution Disparity in China:Econometric Analysis Based on Gini Coefficient

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.