摘要
为了厘清财政政策调节居民收入再分配的经济机理、揭示财政政策工具缩小收入差距的效应,本文构建考虑家庭收入异质性和细化财政政策工具的新凯恩斯DSGE模型,分析了外生财政政策冲击对居民消费、就业、工资水平以及收入再分配的动态效应;模拟了"减税降费、惠及民生"政策的宏观调控效果。研究发现:财政收入政策方面,消费和劳动减税具有优化消费结构、刺激就业和改善收入分配格局的作用,而资本减税对于缩小收入差距起到了"反作用";财政支出政策方面,增加投资性支出可在短期优化消费结构、促进经济增长和改善收入分配格局,增加消费性支出和转移性支出在短期提高了经验规则式家庭的消费,但未发现缩小收入差距的长期效应。
In order to reveal the economic mechanism of fiscal policy to redistribute income of residents and estimate the effect of fiscal policy tools to narrow the income gap, this paper constructs a new Keynesian DSGE model that considers household income heterogeneity and refines fiscal policy tools, analyses the dynamic effects of exogenous shocks of fiscal policy on residents consumption, employment, wage level and income redistribution, and simulates the macro-control effects of the policy of tax and fee reduction. The study shows that, in terms of fiscal revenue policy, consumption and labor tax reductions have the effect of upgrading the consumption structure, stimulating employment and improving the income distribution pattern, while capital tax reduction has a widening effect on income gap;in terms of fiscal expenditure policy, the investment expenditure can updgrade the consumption structure, promote economic growth and improve the income distribution pattern in the short term. Increasing consumption and transfer expenditure will increase the consumption of rule-of-thumb households in the short term, but the long-term effect of narrowing the income gap is not detected.
作者
白仲林
尹彦辉
缪言
BAI Zhonglin;YIN Yanhui;MIAO Yan(Tianjin University of Finance & Economics, Tianjin, China;Tianjin Normal University, Tianjin, China)
出处
《经济学动态》
CSSCI
北大核心
2019年第2期91-101,共11页
Economic Perspectives
基金
教育部人文社会科学基金项目"宏观经济政策因果效应分析方法及其应用研究"(18YJA790005)资助
关键词
收入分配
异质性家庭
DSGE模型
财政支出政策
财政收入政策
Income Distribution
Heterogeneous Family
DSGE Model
Fiscal Expenditure Policy
Fiscal Revenue Policy
