中国税制结构与收入分配的动态演化及最优控制  

Dynamic Evolution and Optimal Control of China’s Tax System Structure and Income Distribution

作　　者：周明明 冯海波[2] Zhou Mingming;Feng Haibo(School of Economics,Jiaxing University,Jiaxing Zhejiang 314001,China;School of Economics,Jinan University,Guangzhou 510632,China)

机构地区：[1]嘉兴大学经济学院,浙江嘉兴314001 [2]暨南大学经济学院,广州510632

出　　处：《统计与决策》2024年第17期144-149,共6页Statistics & Decision

基　　金：国家社会科学基金重点项目(20AJY023)。

摘　　要：深化税制结构改革与调整收入分配是当前中国亟须解决的重大问题。文章使用宏观数据构建了一个非线性动态系统模型,分析了中国税制结构与收入分配之间的关系。结果显示:我国当前的直接税比重与基尼系数之间存在反向变动的制约关系。提高直接税比重,基尼系数值会降低;降低基尼系数值,直接税比重会上升。进一步的最优控制实验结果表明,政府适当地提高直接税比重、降低间接税比重,可以实现比较合理的收入分配。Deepening the reform of tax system structure and adjusting income distribution are important issues that need to be addressed urgently in China.This paper constructs a nonlinear dynamic system model by using macroscopic data,and analyzes the relationship between tax structure and income distribution in China.The results are shown as below:There is a restrictive relationship between the proportion of direct tax and Gini coefficient.Raising the share of direct taxes will lower the Gini coefficient;lowering the Gini coefficient will raise the share of direct taxes.The results of further optimal control experiments show that the government can achieve more reasonable income distribution by appropriately increasing the proportion of direct tax and reducing the proportion of indirect tax.

关 键 词：直接税 基尼系数 动态演化 最优控制 

分 类 号：F812.2[经济管理—财政学]