我国经济增长、税收政策与收入差距联动关系研究——基于空间视角的分析

Research on the Linkage between Economic Growth,Tax Policy and Income Gap in China——Analysis Based on Spatial Perspective

步入新世纪后,全球经济正在快速向前迈进,我国经济总量不断达到新的高度,但是经济发展也带来了一定的负面影响,社会分配不公就是经济发展、分配多样化所产生的弊端。本文利用2007-2016年我国30个省市（西藏自治区除外）的面板数据,运用空间计量的相关模型对其进行分析,以探索我国经济增长、税收政策与收入差距三者之间的关系。研究结果表明：税收政策能够有效调节经济发展和收入差距之间的平衡问题,其中流转税的增加尽管会在一定程度上阻碍经济增长,但其却能有效降低城乡收入差距,并且经济发展、收入差距存在着较强的空间相关性。此外劳动力质量、产业结构、政府支出规模等变量对经济增长以及收入差距问题的影响存在较大差异。

After entering the new century,the global economy is advancing rapidly.China＇s total economic output has reached a new height,but the negative impact of economic development should also be given due attention.Unfair social distribution is the result of economic development and diversification.The drawbacks.This paper makes use of the panel data of 30 provinces and cities（excluding Tibet Autonomous Region） in 2007-2016,and uses the spatial measurement correlation model to analyze it to explore the relationship among China＇s economic growth,tax policy and income gap.The research results show that the tax policy can effectively regulate the balance between economic development and income gap.Although the increase in turnover tax will hinder economic growth to a certain extent,it can effectively reduce the urban-rural income gap,and economic development and income.There is a strong spatial correlation between the gaps.In addition,the variables such as labor quality,industrial structure,and government expenditure scale have significant differences in economic growth and income gap.