税负公平、收入差距与再分配:一个微观层面的分析  

Tax Equity,Income Gap and Redistribution:from a Microscopic Perspective

作　　者：徐建斌[1] 刘华[1] 

机构地区：[1]华中科技大学管理学院,湖北武汉430074

出　　处：《经济管理》2014年第3期159-168,共10页Business and Management Journal ( BMJ )

基　　金：国家自然科学基金项目"有限理性行为与个人纳税遵从"(71173079);教育部人文社会科学研究青年基金项目"税收公平:测量方法与公平度度量"(12YJC790240)

摘　　要：收入差距过大和分配不公问题是我国当前面临的重大现实挑战。本文利用CGSS2008数据,运用Ordered Probit模型从微观层面分析了税负公平、收入差距与再分配的关系。研究证实,居民感知的税负公平与其再分配偏好显著相关,与那些认为税负不公平的居民相比,认为税负公平的居民具有更弱的再分配偏好,即对当前的收入分配状况更加认同;居民感知的收入差距与其再分配偏好显著相关,居民感知的收入差距越大,其再分配偏好就越强烈,这表明,"抗拒理论假说"在我国居民中得到验证。此外,边际效应估计表明,与其他相关变量相比,税负公平变量和收入差距变量对再分配偏好的边际影响较大,这表明,我国居民所感知的税负公平和收入差距对其再分配偏好具有较为重要的影响。鉴于此,在我国深化改革的关键时期,应该大力推进财税体制改革,逐步形成有利于社会公平的税制体系。与此同时,推进收入分配制度改革,解决收入差距过大和分配不公问题。The large income gap and the inequitable distribution of income is one of the major practical chal- lenges that China is confronting with now. Due to the serious problem of income distribution, how to take advantage of fiscal policies to reverse the situation becomes a hot topic in government departments and attracts special interest of researchers. In recent years, academics have conducted extensive research and discussion on how to exert the role of taxes in income redistribution, such as the redistributive effect of tax structure, indirect and direct taxes. Howev- er, most existing studies focus on the macro tax burden level, the distribution of the tax burden, income distribution effects of specific tax and so on, while the micro level of individual perception of tax equity, the perception of income gap and attitudes for redistribution has not obtained enough attention. Indeed, the country＇s distribution policy is not entirely based on real income distribution, but based much on individuals＇ perceived income distribution in econom- ic activities. In addition, the problem that China is confronting with now is not just unequal distribution of wealth. The more serious problem is the inequitable distribution of wealth. For these reasons, this paper analyzes the rela- tionship between tax equity,income gap and redistribution from a microscopic perspective by using CGSS2008 data and ordered probit model. It is found that the citizen＇s perception of tax equity has a significant effect on his （her） preference for redistribution. Compared to those who believe that the tax is inequitable, the preference for redistri- bution of those who believe the tax is equitable is much weaker, which means that they are more satisfied with the income distribution; the citizen＇s perception of income gap is also significantly associated with the preference for re- distribution. The greater the income gap is,the stronger the preference for redistribution is. In other words,the re- action hypothesis is established in China.

关 键 词：税负公平 收入差距 再分配偏好 

分 类 号：F812[经济管理—财政学]