我国居民收入差距的测度及其影响因素研究
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摘要
收入分配是人类社会生产中一个十分重要的环节。收入分配不仅能调节人类社会中根本、基础的关系,而且能提高劳动生产效率。人类社会各种关系中,利益关系是一个十分重要的关系,而经济利益是各种利益关系的核心,我们现在倡导的和谐社会,其本质是经济利益和谐,而经济利益和谐,离不开收入分配。因此收入分配和收入差距不仅是政治经济学研究的重要问题,而且也是西方经济学中的一个重要问题。合理的收入分配是整个社会发展的客观要求,调节不合理的收入分配是各级政府重要的经济职能之一。
     20世纪60年代中期以后,世界上大多数国家的居民收入差距开始缓慢扩大。现在一些国家居民收入基尼系数已经非常之大,已经达到0.6~0.7,个别国家的居民收入基尼系数已经超过0.7,远远超过国际上确定的收入警戒线0.4。我国经过30多年改革探索,经济总量世界排名第二,人均GDP已经达到中等国家水平。取得经济建设成绩的同时也带来了大量的经济社会问题,如居民收入差距过大,资源过度开采使用,环境污染比较严重等一系列问题。运用哲学观点分析,任何事物的发展过程不可能是一帆风顺的。我国各个地方自然条件、社会条件千差万别,因此在进行全面的社会主义建设过程中,必然会遇到各种各样的困难与挫折,只有在充分调研、认真分析、发现规律的基础上,才可能成功地制定正确的收入分配路线、方针与政策。本文收集和研读了国内外与收入分配、收入差距相关的大量文献,并结合我国的实际现状和统计数据,利用统计知识与计量经济学的相关知识,对我国的城镇居民收入差距、农村居民收入差距、城乡居民收入差距、行业收入差距进行了测量,从垄断程度、技术进步、固定资产投资方面研究了行业收入差距。从金融发展方面研究了城乡居民收入差距。在财政政策调节收入差距的问题中,重点研究了税收、社会保险、社会保障对收入差距的调节效果。根据研究结果提出了相应的政策建议。本文的主要研究工作及结论如下:
     一、本文在前人测量收入差距方法与收入两极分化指数方法的基础上,构建了新的测量收入两极分化指数WL。利用均等指数d,两极分化指数WL和基尼系数GINI对我国城镇居民、农村居民、城乡居民和部分国家的收入不平等情况与收入两极分化情况进行了测量,得到以下结论:(1)均等指数d与基尼系数GINI都能反映居民收入差距情况。(2)收入差距扩大与收入两级分化是两个不同的概念,它们之间既有区别又有联系。收入差距反映的是一群人收入分布离散情况,它强调的是所有个体与总体均值的平均偏离程度,而收入两极分化反映的是两组之间收入对抗程度。收入差距扩大不一定引起收入两极分化,收入两极分化加剧也不一定意味着收入差距扩大。(3)1989-2005年,我国城市居民内部收入差距不断加大,收入两级分化情况比较明显,2006年以后差距有所减小。总体上,城镇居民收入差距比较大,没有形成收入比较理想的“∩”形状。(4)2002-2010年农村居民内部收入差距很大而且还在一直缓慢扩大。但是收入两极化没有继续加剧。(5)2002~2010年我国城乡居民收入基尼系数在0.42~0.5之间,远大于我国改革开放前的居民收入差距,在世界范围内也是比较大的,这种现象值得政府重视。
     二、研究了我国11个营利性行业的收入差距与行业垄断,技术进步,固定资产投入之间的关系,得到以下几个结论。(1)泰尔指数测量行业收入差距比较合适。在具体测量收入差距时,多种方法测量得到的结果更加真实。(2)运用国有单位职工人数占总职工人数反映行业的绝对垄断程度,绝对垄断程度与社会平均垄断程度之比代表行业的相对垄断程度,发现我国各行业的绝对垄断程度都在下降,但是下降速度不同,导致相对垄断程度标准差变大。相对垄断程度高,相对技术进步率大,相对固定资产投入高的行业都是高收入行业。(3)运用截面加权法研究发现:相对垄断程度、相对技术进步率和相对固定资产投入对不同类型的行业影响不同,要区别加以分析。
     三、城乡居民收入差距是我国最大的收入差距,因此缩小城乡居民收入差距具有重要的现实意义,而影响城乡居民收入差距的重要因素之一是金融发展,运用线性回归模型与ECM模型研究发现:(1)我国的利率与城乡居民财产收入差距表明:1995~2010年期间基本上不存在财富由高收入者向低收入者流动的Agihon and Bolton式或者Matsuyama式“涓流效应”。(2)中国的金融发展是一个复杂概念,文章从金融深度JR1,会融宽度JR2,金融效率JR3三个方面来反映金融发展。(3)金融发展与城乡居民收入差距不全存在倒“U”关系。金融发展与收入差距关系不是一成不变的,金融发展总体上扩大了城乡居民收入差距。(4)中国政府的收入占GDP比例增加在社会上引起“示范效应”。(5)在目前的收入分配体系内,在三次产业结构,城市化程度的基础条件上,现在的金融发展模式、收入分配模式扩大城乡收入差距功能远大于缩小收入差距的功能。
     四、运用回归模型研究了税收,社会保障,社会保险调节城乡居民收入差距的情况,并与国际情况比较得到以下结论:(1)我国税种不健全,没有继承税、赠予税、房产税等抑制高收入税种。(2)目前个人所得税税率7级比较复杂,不利于征收。个人所得税起征点不合理,1994年以前个人所得税起征点设置太高,2000年以后个人所得税起征点设置太低,对高收入人士逃税缺乏有效监督。这样导致中等收入者成为个人所得税的主体。(3)2007年调高个人所得各税起征点后,出现了所得税调节收入差距效应。(4)企业税收负担整体偏重,中小企业税收负担整体更加偏重,大型企业(国有垄断企业)的税收负担较轻。(5)增值税对城乡居民的收入差距影响比较大,中国存在重复征收增值税和大量逃增值税。(6)我国基本保险,社会保障,支农支出对城乡居民收入差距有影响,其中城乡医疗保险差距太大,过大的城乡医疗保险差距扩大了城乡居民收入差距。社会保障支出、支农支出缩小了城乡居民收入差距。
Income distribution is a very important part of human social production. Income distribution is not only able to adjust the fundamental basis of human society but also improve labor productivity. In The all kinds of relations of human society, Interest is a very important relationship. Economic interests are the core of the relations between various interests. The nature of the harmonious society is economic interest's harmony which we are advocating. The harmony of economic interests is inseparable from the distribution of income. Therefore, the distribution of income and the income gap is not only important issues of political economy, but also an important issue in the Western Economics. Reasonable distribution of income is the objective requirements of the whole social development, adjusting the unreasonable distribution of income is one of the important economic functions of all levels of government.
     Since the mid-1960s, most of the world income gap began to slowly expand. Now, some of the national income Gini coefficient has been very large, has reached0.6to0.7. Income Gini coefficient of individual countries has more than0.7. Far more than the income determined on the international warning line of0.4. After30years of reform and exploration, China has got brilliant achievements of the world's economic development, its economy ranked second in the world; Per capita GDP has reached the level of medium-sized countries. At the same time.we got a lot of economic and social problems, such as The income gap is too large, resource over-exploitation, More serious environmental pollution and a series of problems. Analysis from philosophical views, The development process of any thing can not be plain sailing. Conditions of our nation varies greatly, therefore, during the full process of socialist construction, it is bound to encounter various difficulties and setbacks. Only on the base of full research, careful analysis, existing law.can we make the correct income distribution line, principles and policies. This article collected and study home and abroad income distribution, a large number of income distribution literature, combined with China's actual status and statistics, Use of statistical knowledge and knowledge of econometric this article measureThe income gap among China's urban residents, rural residents', income gap between urban and rural residents, industry. From the degree of monopoly, technological advances, investment in fixed assets of the industry, this article research the income gap
     From financial development, this article research the urban-rural income gap, in the financial adjusting income gap. Focus on moderating effect of the income gap.from tax, social insurance, social security, based on the findings put forward appropriate policy recommendations. The main research work and conclusions are as follows:
     1. based on the method of the previous measuring income gap and income polarization index method, author Build a new measurement of income polarization index WL, Use of equal index d, polarization Index WL, Gini coefficient, measured income gap of China's urban residents, rural residents, urban and rural residents, and part of the country's income inequality draw some conclusions:first equal index d, gini coefficient can reflect income gap. Second the differentiation of the widening income gap and income levels are two different concepts. They are different but related, The income gap reflects the discrete income distribution of a group of people, It emphasizes the individual and the average deviation from the overall mean, Income polarization is reflected in income between the two groups against the degree.The widening income gap does not necessarily caused by the polarization of incomes, Income increased polarization not set means that the widening income gap. Third froml989to2005, the income gap of urban residents in China was constantly increasing, since2006, income gap is narrowing a little. Overall, the income gap between urban residents,is serious there is no income ideal shape " o ". Fourth, from2002to2010; rural resident's great disparities in income have been slow to expand. Income polarization did not continue to worsen. Fifth our native income gap is0.45-0.5,.IT is larger than before, It is not too great in the world. But the income gap is expanding very fast. This phenomenon is worthy of the Government attaches importance to.
     2. Article researched relation between income gap, and industry monopoly technological advances, fixed assets investment among11industries, draw several conclusions first, Theil index is more appropriate to measure industry-income-gap, it is better to measure income gap with several methods and will get a realistic results. The ratio of employees of state-owned units and the total number of employees reflect the absolute monopoly of the industry. The ratio of Absolute monopoly and social average degree of monopoly said the Relative degree of monopoly, found that the absolute monopoly of all sectors in China are on the decline, But the rate of decline is different. The industry which has Relative high degree of monopoly, the relative rate of technological progress, relatively fixed asset investment bigger is the high income industries.third Using of the cross section weighted study found that:The relative degree of monopoly, the relative rate of technological progress and relative investment in fixed assets have different effects on industry income we should analyses it respectively.
     3. The income gap between urban and rural residents is the largest income gap in china, Therefore, narrowing the income gap between urban and rural residents has important practical significance one of An important factor which affect the urban-rural income gap is financial development Using non-linear model and ECM model research and find five points, first China's interest rate and the income gap of urban-rural-property shows that:It Does not exist a flow of wealth from high income earners to low-income along Agihon and Bolton-or Matsuyama type "trickle effect".second China's financial development is a complex concept, Article use the financial development depth JR1, financial development width JR2, financial efficiency JR3to reflect the financial development, third Financial development and urban-rural income gap incomplete exist the inverted "U" relationship, the relation between Financial development and the income gap is not rigid, Overall financial development expand the income gap between urban and rural residents fourth, Government revenue-GDP ratio increased and caused the "demonstration effect". Fifth, in the current income distribution system, basic conditions of the existing structure of the three industries, the degree of urbanization
     Income distribution pattern of the expansion of urban-rural income gap function is much larger than narrow the income gap.
     4. Analysis tax, social security, social insurance to adjust the income gap with Regression model, and Compared with the same kind foreign countries.We get five opinions, first my taxes are not perfect, and there is no inheritance tax, gift tax, property tax, such as inhibition of high-income taxes. Second Personal income tax rate of7is more complicated, is not conducive to levy, Personal income tax threshold is unreasonable, Before1994,personal income tax threshold is set too high, After the2000personal income tax threshold is set too low. Lack of effective supervision of high-income earners tax evasion, this leads the middle-income individual income tax to be the main body of Taxpayer. Third after2007, Increasing personal income tax threshold cause the effect of income tax adjustment of income gap. Fourth, the overall the tax burden on enterprises is heavy; the tax burden on medium and small enterprises is heavier. The tax burden on state-owned enterprises is light. Fifth VAT is relatively large impact on the income gap of urban and rural residents; China has a repeat value-added tax. sixth, China's basic insurance, social security, agriculture expenditures affect the income gap between urban and rural residents, the health insurance gap is too large, and enlarge the urban-rural income gap. Social security expenditure, expenditure for supporting agriculture, is narrowing the income gap between urban and rural residents.
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