分税制、收入分配与居民消费——基于省级面板数据的经验证据

Tax Distribution System, Income Distribution and Resident Consumption

1994年我国实行分税制之后,居民消费在总消费中的比重不断走低,而且居民收入在国民收入分配中的比重也在不断下降。究其原因是,一方面分税制改革之后的税收结构不利于居民收入的相对增长,另一方面分税制的实施大大提高了政府特别是中央政府的财政收入增长的能力,从而导致了在国民收入分配中居民收入占比不断下降。实证分析也表明,随着分税制改革的不断深入,居民收入在国民收入分配中的占比呈现出显著的下降特征。

After China's implementation of the tax distribution system in 1994, the proportion of resident consumption in the total consumption continues to fall and so does the proportion of resident income in national income. The reason is that the tax structure is not conducive to the relative increase of resident income after the tax system reform; on the other hand, the implementation of the tax distribution system has greatly enhanced the fiscal revenue growth of the government, especially the central government, causing the falling of resident income share in the distribution of national income. Through empirical analysis, this paper shows that the proportion of resident income in distribution of national income tends to decrease significantly with the deepening reform of the tax system.