税制结构对共同富裕影响效应的实证分析  

The Empirical Analysis on the Impact of Tax System Structure on Common Prosperity

作　　者：江涛 JIANG Tao(Norbulingka College of Finance and Economics,Tibet University,Lasa 850000,China)

机构地区：[1]西藏大学罗布林卡财经学院,拉萨850000

出　　处：《经济研究导刊》2024年第12期79-83,共5页Economic Research Guide

基　　金：西藏大学研究生高水平人才培养计划项目“税制结构对共同富裕的影响——基于我国省市数据的实证研究”(2022-GSP-S001)。

摘　　要：使全体人民在物质和精神上双富裕的共同富裕是社会主义的本质要求和奋斗目标。以税收公平原则、最优税制理论为理论基础研究发现,合理的税制结构对共同富裕的实现具有积极的推动作用。采用双固定效应模型分析直接税与间接税的比例是否对我国的共同富裕产生积极影响,以及用面板门槛模型分析税制结构对共同富裕是否存在非线性影响。实证结果表明,直接税和间接税的比例越高,越有利于推动共同富裕的实现;此外,当人均GDP达到一个阈值时,直接税的比例提高会对共同富裕产生更大的影响。据此,基于我国目前直接税与间接税的比例现状,应当进一步优化税制结构,提高直接税的比例,强化税收的公平原则。The common prosperity of both material and spiritual prosperity for all people is the essential requirement and goal of socialism.Based on the principles of tax fairness and the theory of optimal tax system,research has found that a reasonable tax structure has a positive promoting effect on the realization of common prosperity.Using a dual fixed effects model to analyze whether the proportion of direct and indirect taxes has a positive impact on China's common prosperity,and using a panel threshold model to analyze whether the tax system structure has a nonlinear impact on common prosperity.The empirical results indicate that the higher the proportion of direct and indirect taxes,the more conducive it is to promoting the realization of common prosperity;In addition,when the per capita GDP reaches a threshold,an increase in the proportion of direct taxes will have a greater impact on common prosperity.Based on the current proportion of direct and indirect taxes in China,it is necessary to further optimize the tax system structure,increase the proportion of direct taxes,and strengthen the principle of tax fairness.

关 键 词：共同富裕 税制结构 人均GDP 门槛效应 

分 类 号：F810.42[经济管理—财政学]