论文部分内容阅读
文章测算了2000~2009年中国国民收入的初次分配格局及再分配格局。采集2000~2011年31个省际面板数据,实证分析了财政分权及税收对居民部门收入份额的影响。结果显示:财政分权程度及间接税比重对居民部门收入份额起到消极的作用。原因在于:在以GDP为考核指标的晋升激励下,地方政府更热衷基础设施、招商引资等经济建设方面支出,使得分配格局偏向于企业;另外,由于长期以间接税为主的税制结构,对调节居民收入差距乏力,影响中低收入居民的消费能力,投资率居高不下,进一步缩小了居民收入所占比重。
The article estimates the initial distribution pattern and redistribution pattern of Chinese national income from 2000 to 2009. The data of 31 provincial panels from 2000 to 2011 were collected and the impact of fiscal decentralization and tax revenue on the share of residents’ income was analyzed empirically. The results show that the degree of fiscal decentralization and the proportion of indirect tax have a negative effect on the income share of residents. The reason is that under the encouragement of promotion with GDP as the evaluation index, local governments are keen on spending on economic construction such as infrastructures and capital attraction to make the distribution pattern more biased toward the enterprises. In addition, due to the long-term indirect tax-based tax structure, The weak income gap between residents has affected the spending power of low- and middle-income residents, and the investment rate has been kept at a high level, further reducing the proportion of residents’ income.