税制结构调整的财富分布效应与福利影响--以通过财产税提高直接税比重为例  

The Effects of Tax Structure Adjustment on Wealth Distribution and Welfare:A Study of Increasing the Proportion of Direct Tax by Means of Property Tax

作　　者：吕炜 杨林林 齐鹰飞[1] Lv Wei;Yang Linlin;Qi Yingfei

机构地区：[1]东北财经大学经济学院,大连116025 [2]东北财经大学财政税务学院

出　　处：《复印报刊资料（财政与税务）》2022年第10期83-94,共12页

基　　金：国家自然科学基金重点项目“央地财政关系与财政制度优化研究”(72133001);“国家治理视角下公共服务供给的财政制度研究”(71833002);教育部人文社会科学研究规划基金项目“政府消费的生产率效应研究”(21YJA790045)。

摘　　要：提高直接税比重是中国税制结构优化的重要环节。本文构建一个异质性连续时间动态一般均衡模型,在保持宏观税负水平不变的情况下,探讨了间接税比重下降、财产税比重上升的税制结构调整对财富分布和福利的影响,并比较分析了财产税的不同征收形式以及税率调整的不同方式导致的政策效果差异。研究表明,当财产税征收面较大时,若通过同等程度增加不同个体税率来提高财产税比重,均可能导致公平和效率的双重损失;在财产税比重较低时,可以在均匀税率下通过仅对高财富人群征税从而以极小的福利损失带来较大的财富不平等程度的改善,而采用累进性财产税税率形式甚至可能实现公平和效率的双重红利;当财产税比重达到一定程度后,继续提高该比重通常会面临公平和效率的尖锐权衡。因此,中国未来可以通过对高财富人群开征适当形式的财产税,以提高直接税比重来实现税制结构优化。Increasing the proportion of direct tax is an important part of China's tax structure optimization.By constructing a heterogeneous continuous-time dynamic general equilibrium model,this paper explores the effects of tax structure adjustment on wealth distribution and welfare.Specifically,we focus on the tax structure adjustment by decreasing the proportion of indirect tax and increasing that of property tax while keeping the macro-level tax burden unchanged.We also compare the differences in policy effects caused by different forms of property tax and different ways of tax rate adjustment.The analysis shows that if the government equally increases the tax rate for different groups of taxpayers to raise the proportion of property tax,it may lead to the double loss of equity and efficiency,but only if the proportion of taxpayers is large enough.Given a relatively low proportion of property tax,there is a greater improvement in wealth distribution with smaller welfare loss by imposing a uniform property tax only on the rich.Furthermore,it is even possible to achieve double dividend of equity and efficiency by adopting the progressive property tax.However,when the proportion of property tax reaches a certain level,to continue raising it will face a hard choice between equity and efficiency.Based on the above conclusions,this paper suggests that the future optimization of China's tax structure can be achieved by levying an appropriate form of property tax on the rich to increase the proportion of direct tax.

关 键 词：税制结构 财产税 财富分布 福利 

分 类 号：F812.42[经济管理—财政学]