摘要
目前国外关于税收结构的收入分配效应研究的新进展主要表现为税收总量不变情况下一种税收对另一种税收的替代往往存在公平和效率的权衡,一般来说,一种税收对另一种税收的替代在改善收入分配的同时往往不利于经济增长,或者加剧了收入分配但却往往有利于经济增长;不同赶超经济税收结构的收入分配效应存在一些共同点也存在差异,普遍上,"形式上"累进的税收结构在实际过程中并没有改善收入分配,累进所得税因存在大量的逃税而效果有限;税收结构的收入分配效应研究开始应用一些新的分析方法。Bewley模型和CGE模型已经成为了研究税收替代收入分配效应的主流方法,同时,不同的税收累进程度指标选取,收入分配的纵向与横向分解和政府税率结构决策可能受现有收入分配格局影响这向个方面都可能使得研究者重新考察现有分析框架和分析结论。
The recent foreign research of tax structure＇s impact on income distribution is revealed mainly in three aspects.First,when total tax revenue is kept constant,there is often a trade off between equity and efficiency in tax subsititution.Generally speaking,a tax subsititution which could improve income distribution is often not conducive to economic growth,or deteriorate imcome distribution when the tax is conducive to economic growth.Second,there are some similarities and differences in the impact of tax structure on income distribution in different catch-up economics.Generally,the ＂formal＂ progressive tax structure does not improve income distribution in the actual process because of the large number of existing tax evasion.Third,the research on the impact of tax structure on income distribution began to apply some new methods of analysis.Bewley model and the CGE models have become the mainstream approach to the tax structure＇s effect on distribution of income;meanwhile,the following three aspects,different tax progressivity index selection,vertical and horizontal decomposition of income distribution and the fact that government decision-making may be affected by the existing pattern of income distribution,may make researchers to re-examine the existing analytical framework and conclusions.
出处
《兰州学刊》
CSSCI
2012年第2期25-31,共7页
基金
中国人民大学科学研究基金(中央高校基本科研业务费专项资金资助)项目成果。(项目编号:11XNH061)
关键词
税收结构
收入分配
税收替代
tax structure
income distribution
tax subsititution
