营业税的收入分配与福利效应实证研究——基于中国城镇居民调查数据  

An Empirical Analysis of Welfare Effects of Business Tax——Based on the Survey Data of Chinese Urban Residents

作　　者：何辉[1] He Hui

机构地区：[1]首都经济贸易大学财税学院

出　　处：《常州大学学报（社会科学版）》2016年第6期51-56,共6页Journal of Changzhou University:Social Science Edition

基　　金：国家社会科学基金项目"我国财税政策的福利效应实证研究"(13CJY111)

摘　　要：营业税作为地方税的主体税种,为筹集地方财政收入作出了重要贡献。然而,营业税对居民福利影响如何?文章基于理论模型,利用城镇居民调查数据,通过测算基尼系数以及营业税导致福利改变量,实证考察了我国营业税的福利效应。实证结果表明:1995—2011年营业税既具有收入分配负效应,也具有收入分配正效应,其收入分配效应具有时期性;营业税具有福利负效应,但1995—2001年营业税的福利负效应相对较小,而2002—2011年营业税的福利负效应相对较大,其福利负效应大小呈递增态势。As the main body of local taxes,business tax makes important contributions to raising local financial revenue.However,what effects does business tax have on welfare？Bases on the theoretical model,using the survey data of urban residents,by measuring the Gini coefficient and welfare changes influenced by business tax,welfare effects of business tax are empirically examined.The results show that from 1995 to 2011,business tax has negative and positive effects on income distribution and the income distribution effects have the characteristics of the period;business tax has negative welfare effects,but negative welfare effects is relatively smaller from 1995 to 2001,and negative welfare effects is relatively bigger from 2002 to 2011,the size of negative welfare effects is increasing.

关 键 词：营业税 收入分配 福利 

分 类 号：F812.42[经济管理—财政学]