财税政策对不平等和贫困的影响研究

The Impact of Fiscal and Tax Policies on Inequality and Poverty

财政是国家治理的重要支柱,优化财税政策以更好地支持再分配及减贫作用,是缩小收入差距、提升人民福祉的重要手段,也是我国制定政策的长期目标之一。利用中国家庭追踪调查数据和财税政策宏观统计数据,文章计算了我国财税政策对不平等和贫困的边际贡献,测度累进性、税率和规模对边际贡献的集约边际影响,并设置不同政策情景,探究财税政策变动对不平等和贫困的影响。研究结果显示:提高税收政策累进性有助于减少不平等,税率在特定条件下才能减少不平等;视为政府转移支付的养老金减少不平等和贫困的边际贡献最强,政府补助的边际贡献相对较弱,但提高政府补助的瞄准率有利于减少不平等和贫困;义务教育和公共医疗对减少不平等和贫困发挥积极作用;财税改革可能会因政策间的交互作用产生反直觉的兰伯特难题现象。文章认为,财税政策改革不仅需要考虑各政策工具的自身属性,还需要考虑其他政策工具对再分配效应的共同影响。

Using the household survey data from the CFPS database and macro statistics on fiscal and tax policies, we calculate the marginal contribution of Chinese fiscal and tax policies on inequality and poverty. In addition, we measure the intensive marginal effect of progressivity, tax rates and transfer scales on the marginal contribution, and construct different policy scenarios to explore the impact of policy changes on inequality and poverty. The results are: Improving the progressivity can help reduce inequality for all the tax policies, changing tax rates can reduce inequality only if certain conditions are met. When pensions are considered as direct transfers, their marginal contribution to reducing inequality and poverty is the strongest, while that of government subsidies is relatively weak, but a higher target of government subsidies would reduce inequality and poverty. Compulsory education and public medical services play a positive role in promoting equality and reducing poverty. Fiscal reform could produce the counterintuitive Lambert Conundrum phenomenon due to policy interactions. Based on the above results, we suggest that the reform of fiscal and tax policies should consider not only the properties of various fiscal and tax policy tools, but also the influence of other fiscal and tax policy tools on the redistribution effect.