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税收政策和社会保障制度是收入再分配的两个基本手段,本文利用世界价值观调查(2007)的微观数据从利他主义和利己主义两个角度分析了社会公众对利用累进性税收政策和国家生活保障制度偏好的影响因素。实证结果表明:(1)客观收入分配状况对累进性税收的偏好程度有显著影响,而主观收入分配满意度对国家生活保障制度的偏好程度有显著影响;(2)收入分配状况对收入再分配偏好的影响存在明显的区域差异和阶层差异,西部地区居民和社会地位较低阶层居民对收入再分配偏好比其他群体高。财政政策影响收入再分配偏好的作用渠道检验结果显示征收更高比例的个人所得税和增加社会保障支出力度并不能改变收入分布排序状况,但对收入分配状况的满意度有显著影响,增强国家对个人生活的保障力度在一定程度上增强社会公众的获得感、降低收入再分配偏好。
Tax policy and social security system are two basic means of redistribution of income. By using the micro-data of World Values Survey (2007), this paper analyzes the influence of the public on the utilization of progressive tax policy and national life security from two aspects of altruism and egoism Influencing Factors of System Preference. The empirical results show that: (1) objective income distribution has a significant impact on the degree of progressive tax preference, and subjective income distribution satisfaction has a significant impact on the degree of preference of the national life support system; (2) income distribution on income redistribution The influence of preference has obvious regional differences and stratification differences. Residents in the western region and residents in the lower social status have a higher preference for income redistribution than other groups. The effect of fiscal policy on the preference of income redistribution The channel test results show that levying a higher proportion of personal income tax and increasing social security expenditure does not change the distribution of income distribution but has a significant impact on the satisfaction of income distribution and enhances the national commitment to individual The protection of life to a certain extent, enhance the sense of social access, reduce income redistribution preferences.