【摘要】 扩大中等收入群体是跨越"中等收入陷阱"的关键。税制作为再分配的重要手段之一,对扩大中等收入群体至关重要。文章从扩大中等收入群体比重视角出发,基于CHIP家庭调查数据,通过统计分析和分位数回归研究了税收对各群体收入的影响。结果表明:从整体来看,我国税制具有明显的累退性,税收对人均可支配收入的影响为正,而且随着分位数的增加,系数逐渐增大;从经济和地区差异来看,经济水平中等地区税收对收入的挤入效应最弱,农村税收对收入的挤入作用明显低于城镇,而且农村收入不均等化更易受税收的影响;个人所得税累进性明显,但偏低收入群体税负重,高收入群体累进性不足。更多还原

【Abstract】 Expanding the middle-income groups is the key to striding over the"middle-income trap". Taxation is one of the important means of redistribution,which is essential to expanding the middle-income groups. From the perspective of expand?ing the proportion of middle-income groups,based on the CHIP household survey data,this paper studies the impact of taxa?tion on the income of each group through the statistical analysis and the quantile regression. The results show that: On the whole,China’s tax system has an obvious regression. The effect of tax on per capita disposable income is positive,and the coef?ficient gradually increases with the rise of the quantile;From the perspective of economic and regional differences,taxation has the weakest crowding-in effect on income in middle-income areas,and the crowding-in effect of taxation on income in rural areas is obviously lower than that in urban areas,and the inequality of rural income is more affected by taxation;The personal income tax is significantly progressive,but the tax burden of low-income groups is heavy,and the progressivity of high-income groups is not sufficient.更多还原