再分配公平满意度研究——基于税负公平、社会保障公平和转移支付公平的微观证据  

Research on the Satisfaction of Redistribution Fairness——Based on the Microeconomics Evidence of Tax Fairness, Social Security Fairness and Transfer Payment Fairness

作　　者：孙敬水[1] 吴娉娉 SUN Jingshui;WU Pingping(School of Economics,Zhejiang Gongshang University,Hangzhou 310018,China)

机构地区：[1]浙江工商大学经济学院

出　　处：《财经论丛》2019年第7期102-112,共11页Collected Essays on Finance and Economics

基　　金：国家社会科学基金项目(17BJY006)

摘　　要：本文提出理论假设并构建Ordered Logit模型,基于3109份问卷调查数据,实证研究税负公平、社会保障公平、转移支付公平与再分配公平满意度的关系。研究结果表明,税负公平对再分配公平满意度具有显著影响,税负满意度越高,低收入居民对“政府应向富人征收更多的税来帮助穷人”认可程度越高,其再分配公平满意度也越高,而高收入居民则相反;社会保障公平对再分配公平满意度具有显著影响,帮扶弱势群体状况和社会保障满意度越高,居民对“国家应保障每个人的基本生活水平”认可程度越高,其再分配公平满意度也越高,社会保险满意度扩大体制内与体制外居民之间的再分配公平满意度;转移支付公平对再分配公平满意度具有显著影响,转移支付满意度越高,居民的再分配公平满意度也越高;农村居民和低收入居民对个人转移支付满意度越高,其再分配公平满意度也越高,而城镇居民和高收入居民则相反。此外,居民的相对收入越高、健康状况越好、受教育年限越长、职业等级越高和信任程度越高,其再分配公平满意度也越高。This paper puts forward a theoretical hypothesis and constructs an Ordered Logit model to empirically test the relationship among the tax fairness, social security fairness, transfer payment fairness and the satisfaction of redistribution fairness by using the survey data of 3109 questionnaires. The research results are as follows:( 1 ) Tax fairness has a significant influence on the satisfaction of redistribution fairness. The more they are satisfied with the tax fairness, the higher degree of recognition among the low-income people of the concept that“the government should tax the rich more to help the poor”, and the more they are satisfied with the redistribution fairness. It s just the opposite with the High-income people.( 2 ) Social security fairness has a significant influence on the satisfaction of redistribution fairness. The more the citizens are satisfied with the government measures of “helping the disadvantaged groups” and the social security, the higher degree of their recognition of the idea that “a country should guarantee everyone s basic standard of living”, the more they are satisfied with the redistribution fairness. The social insurance satisfaction further widens the gap of redistribution fairness satisfaction between the people in the system and the people outside of the system.( 3 ) Transfer payment fairness has a significant influence on the satisfaction of redistribution fairness. The more they are satisfied with the transfer payment, the more the people are satisfied with the redistribution fairness. The more the rural residents and the low-income people are satisfied with the individual transfer payment, the more they are satisfied with the redistribution fairness. It s just the opposite with the urban residents and the high-income people. In addition,“The higher relative income”,“the better health”,“the longer years of education”,“the higher employment grade” and “the more trust in colleagues and friends”, the higher degree of people s satisfaction with

关 键 词：再分配公平满意度 税负公平 社会保障公平 转移支付公平 

分 类 号：F124[经济管理—世界经济]