间接税负担对收入分配的影响分析  

The Effect of Indirect Tax Incidence on Income Distribution

作　　者：刘怡[1] 聂海峰[2] 

机构地区：[1]北京大学经济学院,100871 [2]北京大学光华管理学院,100871

出　　处：《经济研究》2004年第5期22-30,共9页Economic Research Journal

基　　金：教育部人文社科基金的资助 (项目批准号 0 1JA790 0 89)

摘　　要：本文利用城市住户调查资料考察了中国增值税、消费税和营业税这三项主要的间接税在不同收入群体的负担情况。我们的研究表明 ,低收入家庭收入中负担增值税和消费税的比例大于高收入家庭 ,但高收入家庭收入中负担营业税的比例大于低收入家庭。整个间接税是接近成比例负担的。间接税恶化了收入分配 。Using data from the city household survey of Guangdong Province, we studied the incidences of three major indirect taxes in different income groups. The three taxes include value added tax, consumption tax and business tax. We found that the low income families pay more percentage of their income as value added tax or consumption tax than the high income families. But the high income families' business tax burden is more than the low income families'. The whole indirect tax is approximately proportional to income in different income groups. The indirect taxes get the distribution of after-tax income worse but not significantly.

关 键 词：间接税 税收负担 中国 收入分配 收入阶层 基尼系数 税收归宿 税收制度 

分 类 号：F812.42[经济管理—财政学] F124.7