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本文利用投入产出表和城镇家庭消费支出数据,研究了增值税从生产型转为消费型因税收转嫁对城镇不同收入家庭收入分配的影响。结论是:增值税从生产型转为消费型之后,不同收入家庭的增值税负担都降低了,平均下降了一个百分点;从税后收入分布的基尼系数来看,转型对收入分配的影响变化不显著。增值税是累退的,低收入家庭负担的比例高于高收入家庭,转型使得累退的程度略有增加。
In this paper, I use the input-output table and urban household consumption expenditure data to study the impact of VAT transfer from production to consumption because of tax transfer on the income distribution of families with different incomes in urban areas. The conclusion is: After the value-added tax turns from the production type to the consumption type, the VAT burden of different income families is reduced by an average of one percentage point. From the Gini coefficient of the after-tax income distribution, the impact of the transformation on income distribution does not change Significant. The value-added tax is regressive. The proportion of low-income families is higher than that of high-income families, and the degree of regress caused by the transformation has increased slightly.