基于居民收入倍增视角下的国民收入分配格局调整  

The National Income Distribution Adjustment Based on Income Doubling for Urban and Rural Residents

作　　者：李香菊[1] 刘浩[1] 

机构地区：[1]西安交通大学经济与金融学院,西安710061

出　　处：《云南财经大学学报》2013年第6期41-48,共8页Journal of Yunnan University of Finance and Economics

摘　　要：文章测算了2000—2009年中国国民收入的初次分配格局及再分配格局。采集2000—2011年31个省际面板数据，实证分析了财政分权及税收对居民部门收入份额的影响。结果显示：财政分权程度及间接税比重对居民部门收入份额起到消极的作用。原因在于：在以GDP为考核指标的晋升激励下，地方政府更热衷基础设施、招商引资等经济建设方面支出，使得分配格局偏向于企业；另外，由于长期以间接税为主的税制结构，对调节居民收入差距乏力，影响中低收入居民的消费能力，投资率居高不下，进一步缩小了居民收入所占比重。This paper estimates the initial distribution pattern and redistribution pattern of na-tional income in China from 2000 to 2009. By collecting panel data in 31 provinces from 2000 to 2011, an empirical analysis is made on the impact of fiscal decentralization and taxation on the in- come share of household sector. Results show that fiscal decentralization and the proportion of in- direct taxation play negative roles on the income share of household sector. The reason is： when GDP is the evaluation index of promotion incentive, the local governments pay more attention to the expenditure of economic construction, such as infrastructure, and attracting investment in bus- iness, which leads to the distribution pattern with enterprises play the central role; In addition, due to the long-term taxation system which relies mainly on indirect tax, and the lack of adjus-ting the income gap, the consumption ability of medium and low income residents is influenced. The high proportion of investment rate further narrows the proportion of resident income.

关 键 词：国民收入分配格局 财政分权 税制 居民收入 

分 类 号：F124.7[经济管理—世界经济]