收入不平等程度、再分配空间与财政分配能力研究

The project plans to expand the latest fiscal and economic distribution theories, use the robust parametric analysis and nonparametric analysis methods to analyze China's fiscal and economic data in order to find out to what extent income inequality exists in China and how to properly adopt fiscal policies to address the issue. . First, the project uses grouped data to draw up a Lorenz Curve to assess the degree of China's income inequality. Then, it builds two models which reflects the maginal tax rate of the wealthy and the poverty gap of the poor, in a bid to analyze redistribution possibilities. After that, the project adopts Shorrocks-Shapley decomposition method to evaluate distribution capacity of taxes and tranfer payments as well as the difference between the two policies.Lastly, the project constructs a tax burden and migration model for the wealthy to analyze China's taxation system on the rich and use Propensity Score-matched Method to assess the transfer payments situation in China.. The project aims to probe the basic fact of China's income inequality, point out the direction for policy improvements, evaluate the role of fiscal distribution and provide theoretical support and policy advices on how to use fiscal redistribution to narrow the income gap.

本课题拟拓展最新财政经济分配理论，使用稳健的参数分析与非参数分析方法，在分析中国财政经济数据的基础上，探讨收入不平等的程度，寻求财政分配政策的力度。课题首先构建分组数据下洛伦兹曲线的一般方法，评估中国居民收入不平等程度；其次，构建针对富人的边际税率模型与针对穷人的贫困差距模型，评估中国再分配空间；然后，推进Shorrocks-Shapley分解方法，评估税收和转移支付的分配能力以及二者的区别；最后，构建富人税负与迁徙模型并评估中国富人的征税力度，推进倾向分值匹配法并评估中国贫困人口的转移支付力度。课题旨在揭示中国收入不平等程度的基本事实，指明中国再分配的努力方向，判别中国财政分配能力，找到财政分配能力的归宿，为财政再分配有效抑制中国收入不平等提供理论依据与决策参考。

本课题拟拓展最新财政经济分配理论，使用稳健的参数分析与非参数分析方法，.在分析中国财政经济数据的基础上，探讨收入不平等的程度，寻求财政分配政策的力度。课.题首先构建分组数据下洛伦兹曲线的一般方法，评估中国居民收入不平等程度；其次，构建.针对富人的边际税率模型与针对穷人的贫困差距模型，评估中国再分配空间；然后，推进.Shorrocks–Shapley分解方法，评估税收和转移支付的分配能力以及二者的区别；最后，构.建富人税负与迁徙模型并评估中国富人的征税力度，推进倾向分值匹配法并评估中国贫困人.口的转移支付力度。课题旨在揭示中国收入不平等程度的基本事实，指明中国再分配的努力.方向，判别中国财政分配能力，找到财政分配能力的归宿，为财政再分配有效抑制中国收入.不平等提供理论依据与决策参考。