期刊文献+
共找到2篇文章
< 1 >
每页显示 20 50 100
增值税与城乡居民收入分配的关联度:1995~2010年 被引量:6
1
作者 樊勇 王蔚 《改革》 CSSCI 北大核心 2012年第11期68-74,共7页
运用1995-2010年的全国城乡居民面板数据.基于微观模拟还原法全面考察增值税对城乡居民收入分配的影响。计算居民内部及城乡之间的增值税税负归宿,通过Suit指数论证增值税的累退性,并比较MT指数发现,增值税加剧了城镇居民收入分配... 运用1995-2010年的全国城乡居民面板数据.基于微观模拟还原法全面考察增值税对城乡居民收入分配的影响。计算居民内部及城乡之间的增值税税负归宿,通过Suit指数论证增值税的累退性,并比较MT指数发现,增值税加剧了城镇居民收入分配差距的扩大。将我国现行13%的低税率换算成17%的单一基本税率,发现现行多档税率对居民收入分配的效率损失要少于单一税率。结合我国增值税改革和财政体制,为充分发挥增值税对城乡居民的收入分配效应,应继续推进以减税为目标的增值税制度改革。增加对农村地区、中低收入者的财政转移支付力度.以体现财政公平原则。 展开更多
关键词 增收入分配 值税 税率设计 城乡差距
下载PDF
Rural Infrastructure and China's Inclusive Growth
2
作者 张勋 万广华 《China Economist》 2017年第5期100-108,共9页
This paper for the first time proposes an empirical framework for inclusive growth, under which policy :s-efficiency and distributive impacts can both be assessed. This paper applies this framework to China :s-rural i... This paper for the first time proposes an empirical framework for inclusive growth, under which policy :s-efficiency and distributive impacts can both be assessed. This paper applies this framework to China :s-rural infrastructure and a large sample of individual-level data, providing estimates of growth and distributive impacts of physical infrastructures of telephone and tap water in rural China. They all are found to promote rural income growth, helping narrow the rural-urban gap in China. More importantly, the poorer gained more than the richer from these infrastructures, implying benign distributive effects. This paper sheds light on the positive and important role in which infrastructure plays to promote inclusive growth in rural China. 展开更多
关键词 inclusive growth INFRASTRUCTURE growth effect distribution effect INEQUALITY
下载PDF
上一页 1 下一页 到第
使用帮助 返回顶部