广东省税收、转移支付与收入分配的定量研究.pdfVIP

摘要 收入差距不断扩大是当今社会热门的话题，也是不得不引起政府重视的事情，因为收 入差距的不断扩大会产生很多社会问题。政府在缩小收入差距方面的财政措施主要包括了 个人所得税和转移支付制度。虽然这些措施已执行了多年，但效果是否能达到缩小收入差 距的目的呢？本文首先对广东省的收入差距状况进行分析，发现收入差距的确有不断扩大 的趋势。然后，本文再对个人所得税制度进行分析，得出就制度本身来说的确对调节收入 分配有明显的作用。但是税收实际上对缩小收入差距的作用并不大，说明税收的征收并不 能完好的执行。另一方面，广东省的转移支付在财政支出中的比重越来越低，而且资金的 实际调节效果也不尽人意。本文在第四章中将个人所得税和政府转移支付两项措施结合起 来，利用面板数据对广东省各市进行分析，发现即使两者相结合，也不能明显地缩小收入 差距。说明在个人所得税和转移支付调节收入方面，政府还需作出进一步努力。在第五章 中，本文提出了相关的建议。 关健词：个人所得税；转移支付；收入差距 I Abstract The inequality of income distribution is a heat topic nowadays. It is also an important thing that the government must take into account. The measure to reduce the income inequality for government includes taxation and transfer policy. Although these policies have been carried out in several years, do they really reduce the income inequality? The article first analyzes the taxation policy. We find the policy itself is effectual to the income distribution. But we also find the actual effect of the taxation in Guangdong is far smaller. The problem may be in the performing place. On the other hand, the proportion of the government transfer in total government payout has reduced in these years. And the transfer has little effect on income distribution. In chapter 5, we combine the taxation with the government transfer. Then we use panel data to analyze the income distribution. We find the tax-transfer system in Guangdong is not effectual. That means the government should work harder in tax-transfer system. The related suggestions are advanced in chapter 6. Key words: taxation, transfer, income inequality II