摘要
在本文中,收入分配格局是指劳动者、资本所有者和政府在增加值中各占多大的比重。在企业层面上,税收制度不仅通过分配阶段而且深入生产环节对收入分配格局产生复杂影响。本文发现:为了提高劳动收入份额,有必要减少间接征税。但从长远来看,其关键是劳动要素变得更加重要;改制提高了资本和政府收入份额,挤压了劳动收入份额;对于中国税收持续超速增长,实际税负上升是主要原因,间接税设计和重复征税的影响并没有想象的那样大。本文对收入分配格局演变做出了谨慎乐观的判断,建议采用"减轻间接征税与加重直接征税并举"的策略。
In the paper, the income distribution pattern is defined as the income shares owned by laborer, capital owner and government. At firm level, the tax system plays an important role in the change of income distribution pattern not only through distribution stage but also through production process. It is found out that labor income share would increase if we reduce indirect taxation, but in the long run we must make labor factor more and more important in the production process; the restructuring of firm would improve capital income share and government income share, so it would reduce labor income share; and the increase of tax burden is a main cause of the sustained high growth of tax revenue in China, but the effects of the design of indirect taxes and double taxation are not so important as some scholars＇ expectation. I also put forward a cautious and optimistic judgment to the trend of income distribution pattern in China and propose a reform strategy such as ＂reducing the indirect taxation and improving the direct taxation simultaneously＂.
出处
《经济研究》
CSSCI
北大核心
2014年第4期143-156,共14页
Economic Research Journal
基金
"上海财经大学创新团队计划(2013年度)"资助
关键词
收入份额
税收制度
企业改制
Income Distribution Pattern
Tax System
Restructuring of Firm
作者简介
伍山林，上海财经大学经济学院和数理经济学教育部重点实验室，邮政编码：200433，电子信箱：shc530@yahoo．com．cn。
