摘要
运用中国省域2000—2018年的面板数据,测度城镇和农村居民的基尼系数,并运用分组加权法测算全国的基尼系数,用以描述居民收入不均等情况,作为收入不平等的指标,实证分析财政支出结构对收入不平等的影响。研究结果显示:优化财政支出结构能够显著改善收入不平等,社会性财政支出的增加能够显著减缓收入不平等,经济性财政支出的增加对于收入不平等也有较大的改善效果。异质性检验结果表明:对高收入组而言,无论是社会性财政支出还是经济性财政支出对减缓收入不平等的作用都比较大。社会性财政支出对收入不平等的影响具有区域异质性,呈现由东到西逐次递减的现象。中部地区的经济性财政支出更有利减缓收入不平等。
Using the panel data of 31 provinces in China from 2000 to 2018, the Gini coefficient of urban and rural residents is measured in this paper. Then the grouping weighting method is applied to measure the Gini coefficient of the whole country, which is used to describe the income inequality of residents. This paper takes it as an indicator of income inequality to analyze the impact of fiscal expenditure structure on income inequality empirically. The results show that the optimizing the structure of fiscal expenditure can significantly improve, and the increase of social fiscal expenditure can significantly slow down income inequality, while the increase of economic fiscal expenditure has a greater effect on income inequality. The heterogeneity test results show that for the high-income group, both social fiscal expenditure and economic fiscal expenditure play an important role in reducing income inequality. The influence of social fiscal expenditure on income inequality has regional heterogeneity, showing the effect of decreasing graduatty from east to west. The economic fiscal expenditure in the central region is more conducive to reducing income inequality. This study provides a scientific basis for the system design of fiscal expenditure structure in the future.
作者
王海霞
WANG Haixia(Graduate School&School of Ecoomics,University of Chinese Academy of Social Sciences,Beijing 102488,China)
出处
《经济经纬》
CSSCI
北大核心
2021年第3期142-150,共9页
Economic Survey
基金
国家社会科学基金项目(18BJL123)。
关键词
财政支出结构
收入不平等
基尼系数
Structure of Fiscal Expenditure
Income Inequality
Gini Coefficient