CAJ | 학술논문

如何处理好经济增长与收入不平等的关系，是中国经济社会发展面临的主要难题之一。本文构建了增长、不平等与财政政策之间的动态关联理论模型，结果显示：当税收多征于富人且穷人得到更多补贴的时候，收入不平等减少，增长上升；反之则相反。本文使用1998--2006年中国省级面板数据，对理论模型结论进行了实证分析，并有了新的发现：中国税收多征于穷人，富人得到了更多的补贴，收入不平等加剧，资本雇佣劳动遭遇困难，经济增长放缓，并且增长与不平等负向相关。文章提出了优化个人所得税累进制、加大对穷人的转移支付和建设社会公平环境的政策建议。
여하처리호경제증장여수입불평등적관계，시중국경제사회발전면림적주요난제지일。본문구건료증장、불평등여재정정책지간적동태관련이론모형，결과현시：당세수다정우부인차궁인득도경다보첩적시후，수입불평등감소，증장상승；반지칙상반。본문사용1998--2006년중국성급면판수거，대이론모형결론진행료실증분석，병유료신적발현：중국세수다정우궁인，부인득도료경다적보첩，수입불평등가극，자본고용노동조우곤난，경제증장방완，병차증장여불평등부향상관。문장제출료우화개인소득세루진제、가대대궁인적전이지부화건설사회공평배경적정책건의。
How to deal with relationship between the economic growth and income inequality correctly, which is one of the main challenges in China. The paper develops a dynamic relevant model which involves growth, inequality and fiscal policy theoretically, and its results show that the income inequality decreases and the economic growth increases when the rich undertake tax and the poor get subsidies more, and also reverse. Based on China＇ s Provincial Data from 1998 to 2006, we analyze the theoretical conclusions. We find that, the poor undertake tax more while the rich get subsidies more in China, the income inequality increases, the wage labour of capital get stuck, the economic growth decelerate growth, also growth and inequality are negative correlation. Therefore, our policy suggestions are further optimizing the progressive system of individual income tax, increasing fiscal transfer payment to the poor, and constructing the social justice environment.