城镇居民间接税负担的演变  

The Evolution of Indirect Tax Burdens of Urban Households

作　　者：聂海峰[1] 刘怡[2] 

机构地区：[1]中山大学岭南学院经济研究所,510275 [2]北京大学经济学院

出　　处：《经济学（季刊）》2010年第3期1385-1402,共18页China Economic Quarterly

基　　金：“2009年度中山大学人文社会科学青年教师桐山基金项目”;“国家自然科学基金项目(批准号:7087304)”的资助

摘　　要：本文研究了进入新世纪以来，税收收入高速增长对于城镇不同收入家庭间接税负担的影响。收入越高的家庭负担的间接税越多，但是税收占收入的比例却是低收入家庭的比例大于高收入家庭的比例，间接税是累退的。从2000年到2005年，所有家庭的税收负担比例都增加了，税收累退的程度没有变化。通过把税收负担变化分为税收征管和经济结构}J起的实际税率变化和家庭消费结构变化两部分，本文发现实际税率提高是近年来所有家庭税收负担增加的主要原因。The indirect tax burdens of urban households in recent years are investigated in this paper. High income households pay more indirect tax including value-added tax, business tax and excise tax than low income households, but the ratios of tax to income have different trends. The indirect tax is not progressive. From 2000 to 2005, the burdens of tax on income have risen for all households. We calculate the changes in tax burdens when the effective tax rate changes and when the expenditure pattern changes, and find that increases in the effective tax rate is the main source of rising tax burdens for households in all income groups

关 键 词：间接税 税收负担 累退税收 

分 类 号：F812.42[经济管理—财政学]