摘要
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配效应中的垂直效应、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子是低保。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子是养老金。中国90%以上的再分配效应是通过公共转移支付来实现的,税收和社会保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、低保等类型的政府转移支付对贫困的瞄准较好,其减贫效率相对较高,溢出效应相对较小。把养老金划入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。
Summary:The relationship between the tax-benefits(tax-public transfers)system and the distribution of income has long been a focus of scholarly work.The research in this field is underpinned by a belief that the government plays a key role in the level of economic inequality and poverty in a society.This leads to the following questions.What are the effects of taxes and public transfers on income redistribution?How effective are anti-poverty public transfers?The reduction in income inequality caused by tax-benefits systems is called the redistributive effect and is equal to the difference between income inequality before taxes and benefits(or pre-fiscal income inequality)and income inequality after taxes and benefits(or post-fiscal income inequality).Different taxes and public transfer instruments have different consequences for the vertical equity and horizontal inequity of the overall tax and benefit systems.There are two kinds of benefits:means-tested social benefits,which are designed to help the poorest individuals and households,and non-means-tested social benefits,which are dispensed irrespective of the recipient s personal or household income.We expect that the contribution of means-tested social benefits to vertical equity is larger than the contribution of non-means-tested social benefits,while the latter will contribute more to horizontal inequity.Using data from the China Health and Retirement Longitudinal Study(CHARLS)for 2013,this paper analyzes the impact of taxes and public transfers on income redistribution.The analysis reveals that when pensions are considered public transfers,both urban and rural income inequality decrease significantly more than when pensions are considered market income.Both pre-and post-fiscal income inequality are higher in rural areas than in urban areas.When pensions are considered market income,the minimum livelihood guarantee scheme for people who have lower per capita income than the local minimum living standard(known as dibao)was the largest contributor to the redist
作者
解垩
XIE E(School of Economics,Shandong University)
出处
《经济研究》
CSSCI
北大核心
2018年第8期116-131,共16页
Economic Research Journal
基金
国家社科基金重大专项(18VSJ071)
国家自然科学基金(71673167
71774027)的资助
关键词
税收和转移支付
再分配效应
分解
贫困
Tax-transfers System
Redistributive Effect
Decompose
Poverty
