减税的收入调节效应——一个文献综述

随着现代经济的高速发展,收入不平等已经成为一国经济增长与社会稳定的掣肘。2008年金融危机,结构性减税成为主要措施之一;当下经济发展进入"新常态",减税再次成为有力杠杆。作为政府调节收入不平等、缓解收入差距的重要机制和手段之一,税收始终发挥着关键作用。然而,对税收调节收入不平等的再分配效应的传统研究大多忽视了不平等本身对税收的逆向因果关系,从而产生内生性问题。本文首先梳理了税收政策与收入不平等的双向影响关系,并在此理论基础上,对减税调节收入不平等的作用机理以及我国近几年减税政策的再分配效应研究进行了述评,最后进一步展望了未来缩小收入差距的税收政策方向。...

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Main Author: 王雯 祖进元 刘蓉
Format: Journal Article
Language: Chinese
Place of publication: 2016
published in: 财政科学 no. 6; pp. 65 - 76
Data of publication: 2016
ISSN: 2096-1391
Alternate Title: Income Adjustment Effect of Tax Reduction——A Literature Review
Bibliography: Wang Wen,Zu Jinyuan,Liu Rong
Tax Cut; Tax Policy; Income Inequality
10-1368/F
With the rapid development of the current economy, income inequality has become an obstacle for the further economical growth and social stability. After the financial crisis in 2008, many countries took the structural tax cuts as an important measure to reduce the inequity, and China is no exception. As an important fiscal tool, tax cuts have always played a key role in narrowing the income gap. However, the previously studies on the relationship between redistributive function of tax and inequity have ignored how the inequity influence the taxation and its function. That will lead to an endogeneity problem. This paper first analyzes the mutual influence between tax policies and income adjustment, and then makes a review of the mechanism on the income adjustment effect of tax cut and its application in China. Finally, we take an outlook on the future tax policies narrowing the income gap.
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Database: 中文科技期刊数据库
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中文科技期刊数据库-7.0平台
中文科技期刊数据库- 镜像站点
Database information Databases - DBIS