公众收入再分配偏好及其影响因素分析--基于世界价值观调查的数据

Analysis on the Influencing Factors of Preferences for Redistribution——An Empirical Study Based on World Values Survey

税收政策和社会保障制度是收入再分配的两个基本手段,本文利用世界价值观调查(2007)的微观数据从利他主义和利己主义两个角度分析了社会公众对利用累进性税收政策和国家生活保障制度偏好的影响因素。实证结果表明:(1)客观收入分配状况对累进性税收的偏好程度有显著影响,而主观收入分配满意度对国家生活保障制度的偏好程度有显著影响;(2)收入分配状况对收入再分配偏好的影响存在明显的区域差异和阶层差异,西部地区居民和社会地位较低阶层居民对收入再分配偏好比其他群体高。财政政策影响收入再分配偏好的作用渠道检验结果显示征收更高比例的个人所得税和增加社会保障支出力度并不能改变收入分布排序状况,但对收入分配状况的满意度有显著影响,增强国家对个人生活的保障力度在一定程度上增强社会公众的获得感、降低收入再分配偏好。

This paper employs ordinal logit models to assess the importance of income inequality on preferences for redistribution using micro-data from 5th World Values Survey （2007）. The main findings are that （1）income ranking is negatively associated with demand for progressive tax while income satisfaction degree is negatively associated with demand for social security; （2） the impact of income inequality on preferences for redistribution varies with areas and social strata, i.e. people in western China and from the bottom of the society are prone to support redistribution policy. The results of effectiveness test of public finance policy implicate that increasing social security expenditure will alleviate dissatisfaction.