税制结构、税收价格与居民的再分配需求  

Tax Structure,Tax Price and Demand for Redistribution——An Empirical Study Based on Chinese Data

作　　者：李春根[1] 徐建斌[1] 

机构地区：[1]江西财经大学财税与公共管理学院

出　　处：《财贸经济》2015年第11期27-39,共13页Finance & Trade Economics

基　　金：国家社科基金青年项目"中国收入差距的机会不平等测度与对策研究"(15CJL016)

摘　　要：本文基于财政幻觉理论,利用地级市城市数据和个体层面微观数据,实证考察税制结构与居民再分配需求的关系。研究发现,税制结构与居民的再分配需求显著相关,城市的间接税比例越高,居民的再分配需求越高。进一步的边际效应估计结果显示,税制结构对居民再分配需求的边际影响与人均GDP水平的影响大体相当,但明显大于个体收入水平对再分配需求的边际影响。因此,要减轻我国严重的财政幻觉效应,优化税制结构是当前财税体制改革的重要方向。Based on the theory of fiscal illusion and using city-level and individual-level data, this paper investigates the relationship between tax structure and demand for redistribution empirically. The empirical results show that tax structure and demand for redistribution are significantly correlated, the higher the proportion of the indirect tax in one city is, the stronger the demand for redistribution of residents will be. Further marginal effect estimation shows that the marginal impact of the tax structure on the demand for redistribution of residents is roughly the same as per capita GDP, but is significantly greater than the individual income. The results suggest that optimizing the current tax structure is an important direction of tax reform in China so as to alleviate the serious fiscal illusion in China.

关 键 词：再分配需求 税制结构 税收价格 

分 类 号：F812.42[经济管理—财政学]