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Jingdong book

税收对国民收入分配调控作用研究

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Jingdong book

税收对国民收入分配调控作用研究

Name: 税收对国民收入分配调控作用研究
Brand: Jingdong book
SKU: 3110050431
Price: 35.53 USD
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《税收对国民收入分配调控作用研究》这项成果在通过住户调查和数据挖掘取得丰富可靠的收入分配核算数据的基础上，利用国民收入核算法、经济计量方法、可计算一般均衡方法、投入产出法、微观模拟法，系统分析了税收对国民收入分配的调控作用。首先，在经过详细测算而形成完整的1978-2008年“资金流量表”的基础上，详尽分析了部门收入分配格局的演变及其成因，为以后各章的分析以及他人对相关问题的深入研究奠定了数据基础。其次，基于资金流量表、经济普查和住户调查数据，测算和分析了要素收入分配和居民收入分配状况，探讨了要素收入分配对居民收入分配的影响机理与途径。再次，基于一般均衡分析，研究了税收影响要素收入分配的作用机制，并利用平均有效税率方法，实证分析了主体税种和三大税基对要素收入分配的影响。最后，基于住户调查数据，运用可计算一般均衡模型和微观模拟分析相结合的方法，实证分析了我国税收制度的整体累进性、间接税的收入分配效应、个人所得税的收入分配效应以及未来税制改革可能产生的收入分配效应。这些较为系统的理论分析与实证检验，有助于决策者准确定位税收调节国民收入分配的角度、切入点，匹配不同的税收措施，形成不同层次的、不同环节的、不同强度的完整的税收调控体系。

Author Description

郭庆旺，教授、博士后生导师，1996～1998年在中国人民大学经济学博士后流动站从事研究工作。出站后留校工作，现任国家教育部百所重点人文社会科学重点研究基地——-中国财政金融政策研究中心主任、中国人民大学财政金融学院院长。

吕冰洋（1973.1～），籍贯为山东省荣成市。中国人民大学财政金融学院教授，博士生导师，财政系主任，财政与税收研究所副所长。研究领域为财政理论与政策、经济增长，讲授课程为《财政学》、《税收学》、《税收理论与政策》。在《中国社会科学》、《经济研究》、《世界经济》等核心期刊发表大量研究论文，主持和参与多项重要课题研究。

岳希明，男，教授，1982年7月毕业于内蒙古财经学院，获得经济学学士学位。1990年3月毕业于日本一桥大学，获得经济学硕士学位，1996年3月获得一桥大学经济学博士学位，1996年10月至1998年9月一桥大学经济研究所博士后，2005年8月至2006年7月于加拿大西安大略大学作访问学者。

Catalogue

第1章导论

1.1 研究主题

1.2 主要概念

1.3 分析框架

1.4 基本观点

第2章文献综述

2.1 收入分配的度量方法

2.2 税收累进性的度量方法

2.3 税收的收入分配效应研究方法

2.4 税制结构对收入分配的影响

2.5 商品税对收入分配的影响

2.6 所得税对收入分配的影响

2.7 财产税对收入分配的影响

2.8 小结

第3章部门收入分配格局

3.1 引言

3.2 部门收入初次分配变化及成因

3.3 部门收入再分配变化及成因

3.4 部门收入分配格局存在的问题

3.5 小结

第4章要素收入分配趋势

4.1 引言

4.2 测算要素收入分配的三个相关问题

4.3 整体要素收入分配测算和分析

4.4 省际要素收入分配测算和分析

4.5 小结

第5章居民收入分配差距

5.1 引言

5.2 居民内部收入分配差距

5.3 城乡之间居民收入分配差距

5.4 地区之间居民收入分配差距

5.5 行业和经济类型的工资差距

5.6 小结

第6章要素收入分配对居民收入分配的影响

6.1 引言

6.2 影响机理与现象观察

6.3 模型设定和数据整理

6.4 计量检验及结果分析

6.5 小结

第7章税收对要素收入分配的影响：税种视角

7.1 引言

7.2 主体税种对要素收入分配的影响：理论分析

7.3 主体税种对要素收入分配的影响：定性分析

7.4 主体税种对要素收入分配的影响：实证分析

7.5 小结

第8章税收对要素收入分配的影响：税基视角

8.1 引言

8.2 税基平均税率测算方法

8.3 省际税基乎均税率测算

8.4 平均税率变动对要素收入分配的影响

8.5 小结

第9章税收制度的累进性：税收归宿视角

9.1 引言

9.2 税收归宿实证研究的几个问题

9.3 税负转嫁假定与税负分配

9.4 税制累进性的实证分析

9.5 小结

附录从收入来源和支出去向衡量税收归宿

第10章间接税对城乡居民收入分配的影响

10.1 引言

10.2 理论模型和数据处理

10.3 实证结果及分析

10.4 小结

第11章个人所得税对居民收入分配的影响

11.1 引言

11.2 分析方法与数据

11.3 个人所得税收人再分配效应估计

11.4 小结

第12章新个人所得税法的收入再分配效果

12.1 引言

12.2 分析方法

12.3 新个人所得税法的收入分配效应

12.4 税率结构与扣除额的作用效果

12.5 小结

第13章税制改革的居民收入分配效应

13.1 引言

13.2 可计算一般均衡模型设定

13.3 税收归宿的微观模拟

13.4 税制改革的收人分配效应

13.5 小结

附录 CGE模型方程式

第14章主要结论与政策建议

14.1 主要研究结论

14.2 调整国民收入分配格局的税制改革建议

14.3 调整国民收入分配格局的宏观政策建议

14.4 有待进一步研究的问题

参考文献

Book Abstract

3．结果分析

我们结合中国改革开放以来经济发展的历程，简要分析要素收入初次分配和政府部门初次分配的变动原因。

第一，政府部门初次分配变化原因。图4—2显示，政府部门初次分配份额变化可以1994年为分界线，前期不断下滑，后期稳步上升。政府部门介入国民收入初次分配的手段主要是征收间接税和费，而以间接税为主体。政府部门初次分配份额之所以能够在1994年分税制改革后出现逆转，其根本原因在于间接税在分税制改革前后的作用差异巨大。分税制改革之前，我国的间接税种主要是增值税和产品税，核定计税依据时采用的是账簿法而非发票法，这使得税收监控能力较弱。并且增值税征税范围比现行增值税要窄很多，导致政府在国民收入初次分配中的份额下降。1994年分税制改革之后，我国增值税和营业税征税范围覆盖大部分商品和服务，生产型增值税内部、增值税和营业税之间、增值税和消费税之间存在严重的重复征税，①同时，增值税通过发票抵扣方法来征税，这使得政府对间接税的管理明显加强②，导致间接税迅速增长，例如，1995～2008年增值税平均增长率高达16．8％。

第二，劳动要素初次分配变化的原因。图4—2显示，劳动要素初次分配变化在1983年前处于迅速上升阶段，之后缓慢下降，2004年后又处于上升趋势。据我们分析，1983年之前劳动初次分配份额的迅速上升，与当时中国经济体制改革进程密切相关：一是“包产到户”的农村改革大大提高农民收入，二是在“减税让利”背景下大幅度提高职工工资。这两者均促使劳动要素收入增加。之后随着城市国有企业承包制实行、利改税改革、民营经济的迅速发展等，资本的活力逐渐激发出来，资本分配份额随之上升。1983年后资本分配份额与劳动分配份额呈逆向变化，这期间可能部分存在“利润挤占工资”的现象，即企业盈利增加，压缩了劳动报酬占企业增加值的比重。企业盈利增加的原因见下文分析。2004年后，劳动者报酬总额上升很快，2004～2008年年均增长率为21．3％，促使劳动分配份额上升。

第三，资本要素初次分配的变化。图4—2显示，资本要素初次分配的变化大体分为四个阶段：1978～1983年，资本初次分配份额迅速下降；1984～1994年，资本初次分配份额迅速上升；1995～2003年，资本初次分配份额比较高，并处于相对稳定状态；2004年后，资本初次分配份额有所下降。

……

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