文章摘要
Dai Pingsheng.Variance Estimation of Tax Progressivity M Index and Its Application[J].The Journal of quantitative and technical economics,2019,(3):124-136
税收累进性M指数的方差估计及其应用
Variance Estimation of Tax Progressivity M Index and Its Application
  
DOI：
中文关键词: U-统计量  税收累进性M指数  方差估计  税收政策评估
英文关键词: U statistics  Tax Progressivity M Index  Variance Estimation  Evaluation of Tax Policies
基金项目:本文获得基金项目“拓展基尼系数的理论创新及其在我国社会经济共享发展中的应用研究”（16BTJ014）的资助。
Author NameAffiliation
Dai Pingsheng School of Economics, Xiamen University 
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中文摘要:
      研究目标：推断税收累进性M指数的渐近正态分布性质，寻求税收累进性指数的方差估计。研究方法：利用U-统计量构造税收累进性指数的渐近正态分布，并由该U-统计量提炼辅助分布列获得M指数的方差估计。研究发现：几个常用的税收累进性指数都可以用U-统计量的函数来表达，因而具有渐近正态分布性质，并获得方差估计。研究创新：给出税收累进性M指数的渐近分布性质和方差估计，还简化了税收累进性K指数、S指数的方差估计。研究价值：可以用于政府的财税政策评价。将M指数的方差估计应用于我国分税制改革以来若干财税政策对省域收入公平性影响的评估发现实施分税制改革、取消农业税、营业税改增值税、提高个税起征点等都能显著增进中国大陆省域收入的公平性。
英文摘要:
      Research Objectives: To infer the asymptotic normal distribution nature of the tax progressive M index, and to seek the variance estimation of tax progressive indexesResearch Methods: This paper sets up an asymptotic normal distribution for tax progressivity M index by U statistics, and abstracts auxiliary variable from the U statistics to estimate variance of M indexResearch Findings: Several used tax progressive indices can be expressed by a function of U statistics, so that asymptotic normal distribution properties and variance estimations are obtainedResearch Innovations: The asymptotic distribution nature and variance estimation of the tax progressive M index are given, and the variance estimation methods of the tax progressive K index and S index are also simplifiedResearch Value: To evaluate the governments fiscal and taxation policies The variance estimation of tax progressivity M index is used to evaluate Chinas tax policies after tax sharing reform in 1994 It is found that tax sharing reform, agriculture tax exemption, business tax to VAT and the threshold adjusting of individual income tax can all improve provincial level income inequality
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