资源税从价计征改革的收入分配效应研究

Research on the Income Distribution Effect of the Ad Valorem Resource Tax Reform

本文以我国城镇居民为研究对象,利用投入产出价格模型,实证分析了资源税从价计征改革对我国城镇居民税收负担和收入分配的影响。研究结果表明:资源税从价计征改革总体上提高了城镇居民的税收负担,增强了资源税制的累退性,在一定程度上扩大了城镇居民的收入分配差距,但影响较小。

This paper takes Chinese urban residents as the research object, and uses the input-output(I-O) price model to empirically analyze the impact of the ad valorem resource tax reform on the tax burden and income distribution of Chinese urban residents. The results show that the reform has generally increased the tax burden of urban residents, enhanced the regressive nature of the resource tax system, and widened the income distribution gap of urban residents to a certain extent with less impact.