增值税“扩围”对我国城镇居民收入的分配效应  

Distribution Effects of VAT's Expanding on China Urban Income

作　　者：洪兴建[1] 罗刚飞[1] 

机构地区：[1]浙江工商大学统计与数学学院

出　　处：《统计研究》2015年第7期45-50,共6页Statistical Research

基　　金：国家社会科学基金重大招标项目"收入分配制度改革的总体框架与具体路径研究"(11&ZD013);国家社会科学基金项目"偏向贫困增长的新视角及其测度方法研究"(11CTJ008);浙江省高校人文社科重点研究基地(统计学)"收入分配失衡视角的收入流动性测度方法"(11ZD01)的资助

摘　　要：本文提出了一个新的增值税收入分配效应的分解方法,并运用2007—2011年我国城镇分组家庭的消费支出数据,分析了增值税"扩围"对居民收入分配的影响。实证结论表明,增值税"扩围"后不同收入等级的增值税税负随着收入的增加而降低,增值税对食品、居住、家庭设备用品及服务等支出具有不均等效应,而对衣着、医疗保健、交通和通信、教育文化与娱乐服务等支出具有均等效应。我国增值税总体上呈现不均等效应,但不均等效应逐步减弱,其中平均税率和消费支出差异的分配效应是决定因素。This paper proposes a new decomposition of value added tax（ VAT）,and analyzes the impact of the VAT＇s expanding on urban income distribution with consumption expenditure data during 2007 to 2011. The empirical results show that the tax burden in different income group decreases as income increases,and the VAT＇s expanding has an unequal effect on food, housing, household appliances and services, but has an equal effect on clothing, medical care,transportation and communications,education,culture and entertainment services. The VAT＇expanding brings the unfair as a whole,but the unequal effect has been weakening,which is mainly due to the effect of average tax rate and structural differences in consumption expenditure.

关 键 词：增值税“扩围” 分配效应 MT指数 分解 

分 类 号：C812[社会学—统计学]