摘要
通过构建协整分析的计量模型,对我国税收调控收入分配的有效性进行实证检验。分析结果表明,我国所得税对收入分配差距具有显著收敛作用,消费税的调控作用在统计意义上不显著,由于所得税比重较低且税制设计不合理导致我国税收总体上对收入分配的调控作用较弱,甚至存在逆向调节。
An empirical analysis of the effectiveness of tax regulation of income distribution in China has been made by constructing an analyzing model of cointegration analysis.The results show that the income tax has a significant convergence function in the income distribution gap from the perspective of the statistics,while the regulation of the consumption tax is not significant in the statistical sense.However,because the income tax accounts for a lower proportion of total revenue and the design of tax system is not reasonable enough,the tax policy plays a minor role in the overall regulation of the income distribution gap,even in the presence of reverse regulation.
基金
教育部人文社会科学青年基金项目(10YJC790326)
浙江省社科联研究课题(2009N24)
关键词
税收调控
收入分配
协整分析
有效性
tax regulation
income distribution
cointegration analysis
effectiveness
