流转税改革是否优化了国民收入分配格局?——基于“营改增”视角的PVAR模型分析被引量：39

Whether the Turnover Tax Reform Optimize the Distribution Pattern of National Income or Not?

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摘要本文在考察新一轮财税改革基础上，根据1995-2013年省际数据，运用面板向量自回归（PVAR）模型，考察“营改增”对我国国民收入分配格局的影响。研究结果表明，基于“营改增”视角的新一轮财税改革优化了国民收入分配格局，一方面，流转税改革提高了居民和企业部门在国民收入分配中的所得份额；另一方面，流转税改革降低了政府部门在国民收入分配中的所得份额。同时，重点考察了“营改增”对国民收入分配格局变动的贡献程度。最后，依据本文的计量分析结果，提出优化国民收入分配格局的政策建议。 This paper, based on current tax reform, investigates the influence of ＂to replace business tax with value-added tax＂ reform to China＇s national income distribution pattern using Panel Vector Autoregressive （PVAR） Model. The research results show that, a new round of tax reform based on the ＂to replace business tax with value-added tax＂ perspective of optimizing the distribution of national income. On the one hand, the reform of circulation tax increase residents and enterprises sector share of income in the national income distribution. On the other hand, the reform of circulation tax reduced government departments share in the national income distribution pattern. At the same time, focuses on the contribution degree from ＂to replace business tax with value-added tax＂ reform to the influence of the distribution of national income. At last, this paper controls the econometric test results in this paper, and puts forward to optimize the structure of national income distribution policy recommendations.

作者孙正张志超

机构地区南开大学经济学院

出处《数量经济技术经济研究》 CSSCI 北大核心 2015年第7期74-89,共16页 Journal of Quantitative & Technological Economics

基金教育部人文社会科学重点研究基地重大项目"我国经济社会协调发展与缩小收入分配差距研究"(11JJD790038)的资助

关键词 “营改增” 流转税 PVAR 分配格局 To Replace Business Tax with Value-added Tax Turnover Tax PVAR Distribution Pattern

分类号 F812.2 [经济管理—财政学]

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