期刊论文

中文

财经论丛

1004-4892

2014

3

32-39

10.3969/j.issn.1004-4892.2014.03.005

国家自然科学基金资助项目(71373073;71103060);中国博士后基金面上一等资助项目(2013M540072);湖南省哲学社会科学基金资助项目(09YBB079)

本校为第一机构

本文通过将财政支出和税收变量综合于统一的收入分配财政政策框架之中,实证研究我国收入分配财政政策与各层面居民收入差距的变动关系,检验收入分配财政政策对居民收入差距影响的动态效应。实证结果表明,我国收入分配财政政策对于居民收入差距具有稳定影响,但不同的政策手段在调节各层面居民收入差距的方向和效果上存在差别。其中,对于居民收入总体差距和地区居民收入差距,财政支出和税收政策都具有一定的逆向调节作用,且财政支出政策的调节效果要好于税收政策。而对于城乡居民收入差距,财政支出政策则由于其资金投入的城市化倾向特征反而起到了扩大差距的效果。

By putting the fiscal expenditures and tax variables into a unified framework of finance policy for income distri- bution, this paper empirically studies the relationship between fiscal policies of income distribution and the resident income gap. The results show that China＇s fiscal policy of income distribution has constant impacts on the income gap, but the adjust- ment direction and effects are different. For the income gap of all residents or residents of a specific region, fiscal expenditure and tax policies both have reverse adjustment e...