摘要
减税降费助推经济增长成效显著,但其对收入分配格局的影响如何尚待进一步验证。基于DSGE理论并进行中国化改进,引入表征不同收入群体的异质性家庭与收入差距指数检验减税降费的收入分配效应。结果表明:具体减税降费政策在改善消费、收入不平等与就业状况等方面存在程度和方向性差异,无法兼顾多重政策目标;扩大中等收入群体将有效促进消费,刺激经济增长,缩小收入差距。鉴于此,为兼顾优化收入分配与稳增长的目标,应制定结构性减税降费政策以有效规避部分政策短板,实现优化收入格局的政策预期。同时,应增强减税的普惠性,采取"有增有减"的减税策略。
The effect of taxes and fees reductions in stimulating economic growth is very significant,but its impact on the income distribution pattern needs further verification.Based on the DSGE theory and the actual economic characteristics of China,this paper introduces the heterogeneous household and income gap index that characterizes different income groups to test the income distribution effect of taxes and fees reductions.The simulation results show that the specific taxes and fees reduction policies have differences in the degree and direction of improving consumption,income inequality,and employment status,and cannot achieve multiple policy goals.Expanding the middle-income group will effectively boost consumption,stimulate economic growth and narrow the income gap.In view of this,If the goal of optimizing income distribution and stabilizing growth is to be taken into account,structural taxes and fees reduction policies should be formulated to effectively avoid some policy shortcomings and realize the policy expectation of optimizing income pattern.At the same time,we should make taxes cuts more inclusive and adopt a tax reduction strategy of"some tax increases,some tax cuts".
作者
尹彦辉
孙祥栋
YIN Yan-hui;SUN Xiang-dong(School of Economics and Trade,Shandong Management University,Jinan 250357,China;School of Economics and Management,Beijing University of Chemical Technology,Beijing 100029,China)
出处
《经济体制改革》
CSSCI
北大核心
2021年第5期120-128,共9页
Reform of Economic System
基金
国家社会科学基金重大项目“‘一带一路’投资安全保障体系研究”(19ZDA100)
山东省社会科学规划项目重大理论和现实问题协同创新研究专项“新冠肺炎疫情冲击下山东省就业质量与失业风险预判研究”(20CCXJ19)
山东省重点研发计划(软科学项目)项目“后疫情时代山东省就业形态的动态变化研究”(2020RKB01481)。
关键词
异质性家庭
减税降费
收入差距
中等收入群体
heterogeneous households
taxes and fees reduction
income gap
middle-income group
