嵌入灰色收入因素的我国税收结构与收入分配公平性研究

China's Tax Structure and Income Distribution Fairness——Considering Off-The-Books Income Factor

以嵌入了灰色收入因素的居民收入数据为基础,借助协整检验、误差修正模型等计量方法,定量研究目前我国税收结构与收入分配公平性之间的关系。首先,将居民灰色收入纳入考虑,在调整了上报收入后,以居民真实收入为基础计算出更加真实的收入差距指数。其次,利用协整检验及误差修正模型的方法研究真实收入差距与税收结构之间的相关性。研究结果表明,在5%的显著性水平下,收入差距与总体税负、资源税类比例、消费税比例、个人所得税比例都有显著的协整关系。其中,个人所得税占比与收入差距之间是正相关关系,即个人所得税对收入差距有逆向调节作用。

Based on the income data which considers off-the-books income factor, the relationship between Chi-na＇s tax structure and income distribution fairness is analyzed in a quantitative way by means of cointegrationand error correction model. Firstly, taking off-the-book income into account, the income gap index calculated onthe basis of adjusted data is more representative compared to the previous research. Secondly, cointegration anderror correction model are used to study the relationship between tax structure and the real income gap index.The results indicate that, at 5% significant level, the overall tax burden, the proportion of resource tax, con-sumption tax, personal income tax all have significant co-integration relationship with the income gap index.Wherein, the proportion of personal income tax has a positive correlation with the income gap index, that is,personal income tax has reverse regulation on the income gap.