中国个税和社会保障再分配效应的分解分析--以2014年天津住户调查的数据为样本

A Decomposition Analysis of the Redistributive Effect of Personal Income Tax and Social Security in China: Taking the Tianjin Household Survey in 2014 as a Sample

政府再分配效应不仅取决于再分配资源投入的规模,也取决于再分配资源的分配。文章以2014年天津市住户调查的微观数据为样本,测算了个税和社会保障的再分配效应,并进行了分解分析。研究表明,总体再分配效应为15.91%,社会保障收入、社会保障缴纳和个税的贡献率分别为93.93%、2.92%和1.15%。文章认为,政府再分配效应较弱的原因有三个方面,一是再分配工具尤其是社会保障收入存在严重的再排序效应,使再分配效应与再分配资源投入规模不匹配;二是城乡之间再分配资源严重不平衡,扩大了城乡收入不平等;三是个税再分配的调节作用最弱,主要受制于其税收规模小。

The redistributive effect of government depends on the distribution of fiscal resources inputted for redistribution as well as its scale. This paper derived measurements of the redistributive effect of personal income tax and social security and decomposition analysis with the micro data from the Tianjin household survey in 2014 as a sample. The total redistributive effect was 15.91%, and the contribution rate of social security income, social security payment and personal income tax was 93.93%, 2.92%, and 1.15% respectively. There are three reasons for the inadequacies of redistributive effect. First, redistributive instruments, especially for social security income, have severe re-ranking effect, and which makes redistributive effect incompatible with the fiscal resources for redistribution. Second, there is a severely unbalanced distribution of fiscal resources of redistribution between urban and rural households, which enlarges the income inequality between urban and rural households. Third, the redistributive effect of personal income tax is the weakest, probably due to the small scale of taxation.