政府对居民转移支付的再分配效率研究  

Research on Redistributive Efficiency of Government Transfer Payment to Residents

作　　者：岳希明[1] 周慧 徐静 YUE Ximing;ZHOU Hui;XU Jing(School of Finance,Renmin University of China;Social Sciences in China Press,Chinese Academy of Social Sciences;International School of Business&Finance,Sun Yat-sen University)

机构地区：[1]中国人民大学财政金融学院,1000872 [2]中国社会科学杂志社,100026 [3]中山大学国际金融学院,519082

出　　处：《经济研究》2021年第9期4-20,共17页Economic Research Journal

基　　金：国家社会科学基金重大项目(20ZDA048)的阶段性成果。

摘　　要：本文从方法论和实证分析两个角度,探讨政府对居民转移支付在缩小收入差距上的效率表现。方法论部分,出于可分解性和具有经济学含义的考虑,本文创新性地提出再分配非效率指数,并将其分解为排序改变和累进性偏离两项。实证分析部分,本文利用卢森堡微观收入数据库(LIS)及中国家庭收入调查数据(CHIP),对44个国家的估计结果显示,样本国家再分配非效率的均值为0.5493(即54.93%),且国别差异较大,其中0.2658来自排序改变,0.2835来自累进性偏离。一方面,政府对居民转移支付再分配效率的实际表现仅为最优水平的45.07%;另一方面,在导致再分配效率不足的两个源泉中,排序改变和累进性偏离同等重要。与经济发展水平相联系,各国再分配非效率程度和累进性偏离与人均GDP对数值之间存在显著的负相关关系,但排序改变项与人均GDP对数值之间的相关关系不显著。在现代化进程中推进全体人民共同富裕,需要通过调整结构促使再分配效率不断向最优水平接近,资金分配要在进一步向低收入人群倾斜的同时,最大限度降低转移支付对居民收入排序的改变。作为本领域的未来研究方向,本文强调探讨各国社会保障体系制度安排的必要性,并提醒研究者注意累进性与收入再分配效应和再分配效率之间的复杂关系。Narrowing income gap is one of the most important functions of the government.For the purpose of efficiency,the market operation will eventually lead to excessive income inequality;when it exceeds the acceptable level of contemporary social equity and equality values,the government must intervene in income distribution and narrow the income gap through tax and government transfer payment.This paper examines the redistributive efficiency of government transfer payment to residents in narrowing the income gap.In terms of methodology,we propose an index of redistributive inefficiency(IE),which is the ratio of the actual performance of an income redistribution policy in reducing income inequality to its theoretical optimum,and decompose it into components of reranking and progressivity deviation.The economic implication is that given the size of government transfer payment,the ratio of the actual performance of an income redistribution policy in reducing inequality to its optimal potential,depends on whether(and to what extent)the policy has changed the income ranking of residents,as well as the deviation between the actual and theoretical optimal progressivity.This paper also uses progressivity to define and characterize the optimal redistributive pattern for the first time.Specifically,the optimal pattern realizes the highest degree of progressivity without changing the residents’income ranking.This optimal transfer distribution pattern(including tax burden sharing pattern)can minimize the Gini coefficient of residents’income after the intervention of the redistributive policy.The greater the degree that the actual pattern changes the ranking of residents’income,or the more it deviates from the progressivity of the optimal pattern,the lower the redistributive efficiency will be.Empirically,based on the methodology of the redistributive inefficiency index and using Luxembourg Income Study’Database and data from Chinese Household Income Project Survey in 2013,this paper estimates the redistributive inefficien

关 键 词：收入再分配效应 非效率指数 排序改变 累进性偏离 

分 类 号：F126.2[经济管理—世界经济]