第三次分配影响因素的实证研究——以OECD成员国为例  

An Empirical Study on Factors Influencing the Third Distribution:Evidence from OECD Member States

作　　者：高雨虹 Gao Yuhong(School of Economics,Fudan University,Shanghai 200433,China)

机构地区：[1]复旦大学经济学院

出　　处：《社会保障评论》2024年第3期145-159,共15页Chinese Social Security Review

摘　　要：第三次分配在促进共同富裕中发挥着重要作用。本文通过对OECD成员国数据的分析,探讨了影响第三次分配的重要因素。研究结果显示,税收政策对第三次分配存在积极作用,制定财政政策时需要谨慎权衡,避免政府支出可能导致的挤出效应。此外,本文对五个典型国家的慈善机制进行了详细分析,为我国第三次分配的发展提供了有益借鉴。案例分析表明,慈善机制在设计时需注重激励和透明度,加强对慈善项目执行的监管,同时充分发挥政府的引导作用。为确保共同富裕的可持续性和稳定性,需注重社会保障制度和慈善体系的建设,确保其与国家的法律、政策以及社会和经济的运作方式相协调,使更多人享受到经济社会发展的成果。The third distribution plays an important role in promoting common prosperity.This paper delves into the signifi cant factors influencing the third distribution by analyzing data from OECD member countries.The research reveals that adjustments in tax policies have a positive impact on the third distribution.However,caution is required to prevent the potential crowding-out effect resulting from government spending when devising fiscal policies.Additionally,the paper conducts an in-depth analysis of charitable mechanisms in five representative countries,providing valuable insights for the development of the third distribution in China.Case studies demonstrate the importance of prioritizing incentives and transparency in charitable mechanisms,enhancing the supervision of charitable project execution,and leveraging the government's guiding role.To ensure the sustainability and stability of common prosperity,emphasis should be placed on developing social security schemes and the charitable system,ensuring their alignment with national laws,policies,and socio-economic operational mechanisms,thereby enabling more individuals to benefit from economic and social development.

关 键 词：第三次分配 共同富裕 慈善捐赠 志愿服务 

分 类 号：F113.8[经济管理—国际贸易]