作　　者： ;

机构地区： 暨南大学

出　　处： 《财政研究》 2019年第1期116-128,F0003共14页

摘　　要： 本文通过微观模拟法测算2001年至2015年间城乡居民人均实际承担的间接税,实证检验间接税对城乡居民收入的调节作用及其影响因素计算和比较间接税后泰尔指数和稅前泰尔指数的结果表明,间接税对城乡居民收入差距以逆向调节为主.采用OLS方法回归检验表明,城乡居民初次收入分配结果差距和各自实际承担的间接税税率差异是造成间接税具有显著逆向调节功能的重要原因,两者单独增加一个单位时,间接税对城乡居民收入差距程度的恶化分别将增加0.35%和27.19%.经进一步分析,当前我国城乡居民单位收入所承担的实际间接税差异是促使间接税加大城乡居民收入差距的最主要原因。本文为进一步调节城乡居民收入差距和完善现行税制改革提供有力的参考。 Borne by urban and rural residents, the actual indirect tax from 2001 to 2015 is calculated by means of microscopic measurement method. At the same time, its effect of indirect and its influencing factors are empirically tested in this paper. As is shown, the indirect tax mainly has a reverse influence on the income gap between urban and rural residents. Furthermore, the OLS regression test shows that the notable reason why the indirect tax plays a reverse role in the income adjustment is the difference between the primary income distribution results of urban and rural residents as well as the difference in their actual indirect tax rates. Specifically, the deterioration of income gap between urban and rural residents will be increased by 0.35% and 27.19% respectively as the two factors add a unit separately. Through further analysis, the difference from the actual indirect tax burden on urban and rural residents is the main cause for the expanding income gap. This paper provides a meaningful reference for further adjustment on the income gap between urban and rural residents and improvement on the current tax system reform.

关 键 词： 间接税 城乡居民收入差距 泰尔指数 逆向调节

分 类 号： [F810.42]

领　　域： []