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本文使用2002年中国社科院住户调查数据探查了我国居民收入不平等的根源。对市场收入不平等、总收入不平等及可支配收入不平等三个层次上的不平等分别进行了分析和比较。我国居民人均可支配收入基尼系数居高不下的主要根源是由于政府向低收入人群的转移支付规模不足。转移支付结构上更加注重向城市居民转移的现状也加重了我国居民人均收入不平等。本文还比较了中美两国以个人所得税和政府转移支付为代表的财政手段的再分配效应的异同,对我国未来政府转移支付及个人所得税的进一步改革提出了建议。
This paper uses the 2002 Chinese Academy of Social Sciences household survey data to probe the root causes of income inequality in China. The inequality of market income inequality, total income inequality and disposable income inequality were analyzed and compared respectively. The main reason for the persistently high Gini coefficient of per capita disposable income of our country is the lack of transfer payment by the government to low-income people. More emphasis on the structure of transfer payments to the transfer of urban residents has also aggravated the income per capita income inequality. The article also compares the similarities and differences between the redistribution effects of fiscal instruments represented by personal income tax and government transfer payment in China and the United States, and puts forward suggestions on the future reform of government transfer payment and personal income tax in China.