發(fā)布時間：2018-11-07 06:56

【摘要】：本文從稅收收入規(guī)模、結(jié)構(gòu)、征管三個影響因素,對我國稅收的居民收入再分配效應(yīng)進(jìn)行了實(shí)證研究。結(jié)果表明,我國稅收并未對居民收入分配差距起到有效的調(diào)節(jié)作用,在居民收入分配差距不斷擴(kuò)大的情況下,定量分析我國稅收制度對居民再收入再分配的調(diào)節(jié)效應(yīng),揭示其內(nèi)在機(jī)理與傳導(dǎo)機(jī)制,對推進(jìn)我國居民收入公平分配及相應(yīng)的稅制改革深化具有重要意義。
[Abstract]:This paper makes an empirical study on the income redistribution effect of Chinese tax from three factors: the scale, the structure and the collection and management of tax revenue. The results show that China's tax does not play an effective role in regulating the income distribution gap of residents. Under the condition of the widening income distribution gap, quantitative analysis is made on the adjustment effect of the tax system on the redistribution of residents' income. It is of great significance to reveal its internal mechanism and transmission mechanism for promoting the equitable distribution of residents' income and the deepening of the corresponding tax system reform.
【作者單位】： 武漢大學(xué)經(jīng)濟(jì)與管理學(xué)院;
【基金】：國家社會科學(xué)基金重大項(xiàng)目(批準(zhǔn)號:11&ZD041)的階段性研究成果
【分類號】：F124.7;F812.42

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本文編號：2315564