资源税从价计征改革的收入分配效应研究  

Research on the Income Distribution Effect of the Ad Valorem Resource Tax Reform

作　　者：郭媛 刘成龙 GUO Yuan;LIU Cheng-long(Inner Mongolia Uni versry of Finance and Economics, Hohhot 010070, China)

机构地区：[1]内蒙古财经大学研究生院

出　　处：《内蒙古财经大学学报》2019年第4期21-24,共4页Journal of Inner Mongolia University of Finance and Economics

基　　金：2013年度国家社会科学基金项目(13XJY029)

摘　　要：本文以我国城镇居民为研究对象,利用投入产出价格模型,实证分析了资源税从价计征改革对我国城镇居民税收负担和收入分配的影响。研究结果表明:资源税从价计征改革总体上提高了城镇居民的税收负担,增强了资源税制的累退性,在一定程度上扩大了城镇居民的收入分配差距,但影响较小。This paper takes Chinese urban residents as the research object, and uses the input-output(I-O) price model to empirically analyze the impact of the ad valorem resource tax reform on the tax burden and income distribution of Chinese urban residents. The results show that the reform has generally increased the tax burden of urban residents, enhanced the regressive nature of the resource tax system, and widened the income distribution gap of urban residents to a certain extent with less impact.

关 键 词：资源税 从价计征 收入分配效应 

分 类 号：F[经济管理]