税制、公共服务对收入分配的影响机制与实证分析

The Impact Mechanism and Empirical Test of Tax Structure and Public Services on Income Distribution

本文拓展了政府征税和公共服务支出对收入差距变化影响的模型,采集1997—2011年全国30个省、自治区及直辖市的面板数据,通过对基尼系数的分解研究发现,我国城乡收入差距过大是基尼系数居高不下的主因。结果显示:间接税比重过大、直接税不完善及残缺致使税收调节收入差距的功能弱化;而财政支出结构不合理、城乡公共服务不均等加大了城乡间的收入差距。有鉴于此,提出我国结构性减税的重点是缩小间接税比重、改革完善直接税、加大农村公共服务支出的力度等改革建议。

This paper develops a model about government tax and spending on public services which would affect income distribution, collected panel data of 30 provinces, autonomous regions and municipalities in China from 1997 to 2011. Through the decomposition of the Gini coefficient found that the income gap between urban and rural is the key to the Gini coefficient of China have been high. Results showed that the proportion of the indirect taxation, imperfect of direct tax weakened the function of tax which can adjust income gap; Unreasonable fiscal expenditure structure and unequal public services between urban and rural enlarge the income gap between urban and rural areas. Because of this, the paper puts forward several suggestions： the key of structural tax cut is to narrow the proportion of indirect tax in our country, perfecting the direct tax reform, increasing the rural public service spending.