常州大学学报(社会科学版)2016，Vol.17Issue(6)：51-56,6.DOI:10.3969/j.issn.2095-042X.2016.06.008
营业税的收入分配与福利效应实证研究--基于中国城镇居民调查数据
An Empirical Analysis of Welfare Effects of Business Tax-Based on the Survey Data of Chinese Urban Residents
摘要
Abstract
As the main body of local taxes,business tax makes important contributions to raising local fi-nancial revenue.However,what effects does business tax have on welfare? Bases on the theoretical model, using the survey data of urban residents,by measuring the Gini coefficient and welfare changes influenced by business tax,welfare effects of business tax are empirically examined.The results show that from 1995 to 2011,business tax has negative and positive effects on income distribution and the income distribution effects have the characteristics of the period;business tax has negative welfare effects,but negative welfare effects is relatively smaller from 1995 to 2001,and negative welfare effects is relatively bigger from 2002 to 2011,the size of negative welfare effects is increasing.关键词
营业税/收入分配/福利Key words
business tax/income distribution/welfare分类
管理科学引用本文复制引用
何辉..营业税的收入分配与福利效应实证研究--基于中国城镇居民调查数据[J].常州大学学报(社会科学版),2016,17(6):51-56,6.基金项目
国家社会科学基金项目“我国财税政策的福利效应实证研究”(13CJY111)。 （13CJY111）
