中國大陸個所稅與低保制的所得重分配效果

Abstract

以古以來人類在追求經濟成長的同時，也關切分配正義的問題。1979年大陸採取改革開放政策之後，在鄧小平「先讓一部份人、一部份地區富起來」的理論指導之下，雖然經濟快速成長，但貧富懸殊問題日益嚴重，基尼係數持續偏高。大陸當局試圖以個人所得稅、最低生活保障制度調節收入分配差距，但經本論文測算，個所稅的所得重分配效果低落，甚至惡化所得分配差距，但對所得重分配的影響微弱；低保制可以降低基尼係數，對所得重分配的效果雖高於個所稅，但影響程度亦屬微弱；低保在農村縮小「高收入戶」、「低收入戶」兩組收入相對差距的效果則較為明顯。本論文進一步探究，發現個所稅、低保兩種制度所得重分配效果低落的原因，除了受到制度本身的政策內容設計和執行的影響之外，還因決策價值的衝突、政策目的設定的衝突、政府部門間政策目的的衝突、資源配置的衝突、政府部門的自利等層面的制約，形成理性的侷限，凸顯了個所稅、低保兩種制度在理性選擇下的有限理性。

Mainland China started “the reform and open-up policy” in 1979. although the GDP growth rapidly increased since then, however the Gini coefficient maintains at high position/high rate. The government of Mainland China tried to use personal income tax(PIT) and Dibao system /the system of subsistence allowances/,（最低生活保障制度）to reduce the Gini coefficient. However this dissertation shows that the effects of both were very weak, the income redistribution became even worse. This dissertation also shows that the policy design of PIT and Dibao constrained the effects of income redistribution. Furthermore, several policies, such as urban-rural development policy, industrial policy and other related policies expanded disparity of Mainland China, these reasons also constrained the effects of income redistribution of PIT and Dibao. In other words, the institutional problems limited the rational choice of Mainland China government.