经济增长与收入不平等:财政均衡激励政策研究

Economic Growth and Income Inequality: Study on the Fiscal Policies of Balanced Incentive

如何处理好经济增长与收入不平等的关系,是中国经济社会发展面临的主要难题之一。本文构建了增长、不平等与财政政策之间的动态关联理论模型,结果显示:当税收多征于富人且穷人得到更多补贴的时候,收入不平等减少,增长上升;反之则相反。本文使用1998—2006年中国省级面板数据,对理论模型结论进行了实证分析,并有了新的发现:中国税收多征于穷人,富人得到了更多的补贴,收入不平等加剧,资本雇佣劳动遭遇困难,经济增长放缓,并且增长与不平等负向相关。文章提出了优化个人所得税累进制、加大对穷人的转移支付和建设社会公平环境的政策建议。

How to deal with relationship between the economic growth and income inequality correctly, which is one of the main challenges in China. The paper develops a dynamic relevant model which involves growth, inequality and fiscal policy theoretically, and its results show that the income inequality decreases and the economic growth increases when the rich undertake tax and the poor get subsidies more, and also reverse. Based on China＇ s Provincial Data from 1998 to 2006, we analyze the theoretical conclusions. We find that, the poor undertake tax more while the rich get subsidies more in China, the income inequality increases, the wage labour of capital get stuck, the economic growth decelerate growth, also growth and inequality are negative correlation. Therefore, our policy suggestions are further optimizing the progressive system of individual income tax, increasing fiscal transfer payment to the poor, and constructing the social justice environment.