增值税转型和初次收入分配
阅读全文
下载全文 |
| Title | The Value-added Tax Reform and Primary Income Distribution of China
|
| 作者 | 石光 岳阳 |
| Author | Shi Guang and Yue Yang |
| 作者单位 | 国务院发展研究中心；美国亚利桑那州立大学经济系 |
| Organization | Development Research Centre of the State Council; The Department of economics of Arizona State University |
| 作者Email | shiguangpku@gmail.com; |
| 中文关键词 | 增值税转型 劳动份额 初次收入分配 |
| Key Words | Value-added Tax Reform; Labor Share; Primary Income Distribution |
| 内容提要 | 我国税收以间接税为主，这不利于调节收入分配差距。衡量税制和收入分配的关系，具有重要的理论和政策意义。本文利用2004年东北地区部分行业的增值税转型试点，衡量了它对于国民收入初次分配的影响。本文基于2000至2007年规模以上制造企业数据，利用三重差分方法，发现增值税转型导致劳动份额下降了4%，政策变化后第二年降幅达到峰值，而且对外资和国有部门的影响尤为显著。企业雇佣人数和工资总额的下降，是增值税转型降低劳动份额的重要渠道。建议我国通过进一步完善个人所得税和财产税等措施，矫正增值税转型对初次收入分配的不利作用。 |
| Abstract | The fiscal revenue of China is dominated by indirect tax, which contributes to the aggravating income inequality. It is relevant to evaluate the causal effect of the indirect tax system on income distribution. Adapting the Difference in Difference in Difference methodology, we investigate the causal effect of the value-added tax reform in the Northeastern region since 2004 on the primary income distribution. It is found that the reform significantly reduced the labor share by a magnitude of 4 percent, with the peak occurring in 2005. The labor share of the foreign sector and the state-owned sector dropped the most. Declining employment and wage are the major channels of the negative effect. We recommend the government to take further steps on individual income tax and property tax to offset the adverse effect of the consumption-type value-added tax on primary income distribution. |
| 文章编号 | WP644 |
| 登载时间 | 2014-08-01 |
|