基于福利占优的我国城乡居民消费的税费调整

消费税改革必须立足于增大社会福利.本文将商品税费调整的福利占优方法从个体数据推广到组数据.在收入边际效用递减且大于零的一般假设下,组数据集中度曲线可以用于表达商品福利占优的基本命题.收入弹性是描述商品福利占优的一个重要性质,这里引入不平等厌恶参数,同时给出精确计算样本拓展收入弹性的组数据方法.利用2013年我国城乡居民八大类消费支出省域数据进行实证研究表明,对城镇居民的食品、衣着、居住、家庭设备及用品、医疗保健消费类别的补贴,对农村居民家庭设备及用品消费类别的补贴都可以提高整体的社会福利水平,这些结果为我国城乡居民消费支出的商品税费调整指明了方向.

Adjustment of excise duty on consumption of residents in China based on welfare dominance

Consumption tax reform should aim to improve social welfare. In this paper, an extending of welfare dominance method is given from individual data to group data, the concentration curve of group data is used to express the concept of welfare dominance in commodity under the condition of income marginal utility positive and decreasing. Inequality disgust parameter is introduced into income elasticity, which is one of most important property described welfare dominance, and a method for group data is provided to calculate accurately sample extended income elasticity. An application example is provided to explain welfare dominance approach using Chinese provincial data of eight types expenditure of consumption of urban and rural residents in 2013; research results indicate that will improve social welfare and provide the direction of tax adjusting in commodity spent by Chinese urban and rural residents, to subsidize urban residents consumption expenditure of food, clothing, residence, household facilities and articles, health care and medical services, or to subsidize rural residents household facilities and articles.