直接税和间接税对城乡居民收入差距的影响分析  

An Analysis of the Impacts of Direct and Indirect Taxes on the Urban-Rural Income Gap

作　　者：陈建东[1,2] 孙克雅 马骁[1,2] 冯瑛[1,2] 成树磊 

机构地区：[1]西南财经大学 [2]成都工业学院

出　　处：《税务研究》2015年第7期43-53,共11页

基　　金：国家自然科学基金面上项目(批准号:71473203);西南财经大学重大基础理论研究项目(课题号:JBK141102)的资助

摘　　要：本文通过计算2009-2012年扣除直接税、间接税前后我国城乡居民基尼系数和MT指数变化,考察了直接税和间接税对我国城乡居民收入差距的影响。结果表明,我国的直接税和间接税对城乡居民收入差距分别起着正向调节和逆向调节的作用,且直接税的正向调节作用强于间接税的逆向调节作用,但直接税的正向调节作用有减弱趋势,间接税的逆向调节作用有增强趋势,两者的作用大小在逐年趋近。This paper calculates the changes in the Gini Coefficient and MT index of urban and rural residents in China （ before and after deducting the direct taxes and indirect taxes） during 2009-2012, and compares the impacts of direct taxes and indirect taxes on the income gap. The results show that direct taxes play a positive role on narrowing the income gap while the indirect taxes play a negative role on that. The effect of positive regulation of direct taxes is stronger than that of negative regulation of indirect taxes. However, the positive regulation of direct taxes seems to be declining and the negative regulation of indirect taxes seems to be increasing, so that the former gradually approaching the latter.

关 键 词：直接税 间接税 收入差距 基尼系数 

分 类 号：F124.7[经济管理—世界经济]