消费税调节居民收入差距效果测度——基于ELES模型方法  

Effectiveness Measurement of Personal Income Gap by Excise Tax Regulation:Based on ELES Model Approach

作　　者：郝春虹[1] 

机构地区：[1]内蒙古财经学院经济学院,内蒙古呼和浩特010051

出　　处：《财贸研究》2012年第1期102-109,共8页Finance and Trade Research

基　　金：国家社会科学基金项目"调节税收与扭转收入分配差距扩大趋势问题研究"(08XJY030)的阶段性成果

摘　　要：基于ELES模型,对消费税影响城镇居民家庭不同收入群体的八大类商品消费支出效果进行测度,结果显示:消费税导致税后家庭可支配收入的基尼系数增大,说明现行消费税对中国大陆居民收入差距整体上不具有正向调节效果。消费税改革方向是在借鉴传统经典"最优商品税理论"思想基础上更多地关注公平目标,主要基于再分配目标调整消费税范围和提高边际税率。Based on ELES model,the paper measures effectiveness of consumer spending of eight categories of goods,which excise tax influences on urban households in different income groups.The results show that excise tax gives rise to increasing of Gini coefficient of household disposable income after tax,and current excise tax does not have a positive regulating effect.By using the experience of the traditional classic ＂optimal commodity tax＂ theory,excise tax reform pays more attention to equity objectives,which is the adjusting range and increasing marginal tax rates of excise tax based on redistribution.

关 键 词：消费税 Ramseyrule 收入差距 

分 类 号：F812.42[经济管理—财政学]