税收－转移支付系统对收入再分配及贫困的影响
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| Title | The Impact of Tax-Transfers System on Inequality and Poverty
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| 作者 | 解垩 |
| Author | Xie E |
| 作者单位 | 山东大学经济学院 |
| Organization | School of Economics, Shandong University |
| 作者Email | sdcyxe@sina.com |
| 中文关键词 | 税收和转移支付 再分配效应 分解 贫困 |
| Key Words | Tax-Transfers System; Redistributive Effect; Decompose; Poverty |
| 内容提要 | 基于2013年中国健康与养老追踪调查（China Health and Retirement Longitudinal Study, CHARLS）的追踪数据，本文分析了个人所得税（含社保缴费）、公共转移支付对再分效应中的垂直效应、经典水平不平等效应及再排序效应的贡献。此外，文章还研究了转移支付的反贫困效率。结果显示：养老金划入政府转移支付时，城市、农村收入不平等下降的程度比养老金划入市场收入时更大，农村财政前、财政后收入不平等程度均高于城市。养老金归入市场收入情况下，转移支付中再分配效应最大的贡献因素是低保，养老金划入公共转移支付时，转移支付中再分配效应最大的贡献因素是养老金。中国90%以上的再分配效应是通过公共转移支付来实现的，税收和社会障缴费在再分配中的作用不到10%。从政府转移支付的各种类看，特困户救助、五保户补助、低保这些种类的政府转移支付对贫困的瞄准较好，其减贫效率相对较高，溢出效应也相对较小。把养老金作为公共转移支付进行敏感性分析时发现养老金反贫困的溢出效应最大，养老金制度在反贫困方面还有待优化。 |
| Abstract | Using data 2013 of China Health and Retirement Longitudinal Study(CHARLS), this paper analyze contributions of personal income tax which contain social security contribution and transfers instruments to the vertical, reranking and redistributive effects. In addition, we calculate efficiency of different kinds of public transfers on anti-poverty. The analysis reveals that when pensions are considered as public transfers, both urban and rural income inequality decrease higher significantly than the circumstances that pensions is included in market income. Rural' s pre- and post-fiscal of income inequality is higher than urban. when pensions are considered as market income, Dibao was the largest contributor to the redistributive effect. while pensions are considered as public transfers, pensions was the largest one. over 90% of redistributive effect is achieved by transfers and no more than 10% by transfers. Tekunhu subsidies, Wubaohu subsidies and Dibao assistance are better targeted to poor households, contributing to more poverty reduction and less spillover effects. When analysis was done for a sensitivity scenario in which contributory pensions are considered as public transfer, we find pensions have largest spillover effects. In turn, this means pension system have a long way to go in terms of anti-poverty. |
| 文章编号 | WP1113 |
| 登载时间 | 2016-09-19 |
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