间接税的累进性与再分配效应测算

The Progressiveness and the Budget of Redistribution Effect of Indirect Tax

本文运用微观模拟方法，基于投入产出模型，使用中国家庭追踪调查数据（CFPS2012）测算中国2012年城镇和农村家庭的间接税负担，进一步估计间接税的累进性与再分配效应。结果表明，低收入家庭的间接税负担率远大于高收入家庭的间接税负担率，间接税表现出累退性，对收入分配能起到逆向调节作用。经过家庭等值规模调整后，间接税的再分配效应在-1％左右，程度不大。

this paper measures the indirect tax burden of Chinese urban and rural families in 2012 using micro-simula- tion method based on input-output model with the data of China Family Panel Studies（CFPS2012）, and make a further estimation of the progressiveness and the budget of redistribution effect of indirect tax. The results show that the bur-den of indirect tax for lower-income families is far more than that for higher-income families; indirect tax is regressive, exercising an adverse effect on income distribution. After the adjustment of family equivalence scale, the redistri-bution effect of indirect tax is about 1 percent.