同龄收入不均等与财政再分配贡献——基于个税和转移支付的实证分析

Age-Adjusted Income Inequality and Fiscal Contribution to Redistribution:An Empirical Analysis on Individual Income Tax and Transfer System

测算个税-转移支付体系在减少不平等中的效应及效率,从而保证财政工具有助于缩小收入分配差距、缓解相对贫困,是实现共同富裕的重要一环。本文基于2016年中国家庭追踪调查(CFPS)数据,构造了一种基于年龄调整的基尼系数测度同龄收入不均等,采用"匿名"与"非匿名"评价指标测度了个税、社保缴费和转移支付在再分配中的垂直效应、再排序效应和收入变动轨迹,并通过模拟最优分配方式测算支出效率及配置效率。结果显示,基于年龄调整的基尼系数测算的收入不平等比基于传统基尼系数测算的收入不平等下降了2%;个税-转移支付体系整体的收入再分配效应达到4.9%左右,而2019年新个税的边际贡献率小于旧个税;转移支付具有显著的减贫效应,保证了相对贫困群体的向上流动;个税和转移支付的支出效率分别为71.27%和45.55%,配置效率分别为70.45%和46.84%。本文认为,政府应重视同龄收入差距过大问题,保障初次分配公平,在设计再分配政策时注重完善个税综合税制,优化财政支出结构,提高社会保障分配的公平性。

As China is committed to common prosperity,measuring the strength and effectiveness of the individual income tax and transfer system in reducing inequality is critical to ensure that fiscal instruments are effective in narrowing the income gap and alleviating relative poverty.Under the framework of fiscal standard incidence analysis,based on the 2016 China Family Panel Studies(CFPS),this paper constructs a Gini coefficient which is adjusted for the average age-earnings relationship to measure the income inequality in China,employs the“anonymous”and“non-anonymous”evaluation index to measure the vertical effect,re-ranking and income changes of income tax,social security contributions and transfers in the redistribution,and simulates optimal allocation to calculate the impact and spending effectiveness of individual income tax and transfers.We find that the age-adjusted Gini coefficient was 2%lower than the traditional Gini coefficient,the redistribution effect of the tax-transfer system reached about 4.9%,and the marginal contribution of the new individual income tax in 2019 was smaller than that of the old one.The transfers had a significant effect on poverty reduction and ensured the upward mobility of the relatively poor.The spending effectiveness of individual income tax and transfers reached 71.27%and 45.55%,and the impact effectiveness 70.45%and 46.84%respectively.Therefore,the peer income inequality should be taken seriously and the equity in primary distribution maintained.When devising redistribution policies,the government should improve the comprehensive individual income tax system and the structure of fiscal expenditure,to ensure a fair social security system.