税收对新疆居民收入分配影响的效应分析

An Analysis of Effects of Tax on Resident Income Distribution in Xinjiang

本文以新疆主要的流转税和所得税为例,运用格兰杰因果检验模型,对1994年分税制改革以来新疆税收与居民收入分配的相关数据进行实证分析。结果表明,新疆流转税和所得税对居民收入分配起到了逆向调节作用,与理论预期出现了偏差。为此,本文提出了进一步完善税收调节功能,缩小新疆居民收入分配的政策建议。

This paper, taking the main circulation tax and income tax in Xinjiang for example, using Granger causality test mod- el, carries out an empirical analysis based on tax and resident income distribution data in Xinjiang since the reform of the tax sys- tem in 1994. The results show that the circulation tax and income tax in Xinjiang plays a reversed role in regulating resident in- come distribution, which is different from the theoretical expectations. This paper analyzes the reasons for this result, and propo- ses some policy recommendations for the improvement in the tax adjustment function and shrinkage of the resident income distri- bution.