6 | Fiscal Studies 财政研究

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Fiscal Studies
Volume 44 Issue 3
财政研究 第44卷第3期
本期目录
1.
Symposium: Tax equity around the world-antroduction
世界各地税收公平问题的专题研究
2.
Globalisation, taxation and inequality
全球化、税收与不平等
3.
Tax equity around the world: A discussion
关于全球税收公平的讨论
4.
Taxing high-net-worth individuals: Experience from Indonesia
对高净值个人征税的印尼经验
5.
Progressive taxation in the face of inflation and instability: Lessons from argentinatment when firms are internationally mobile
应对通货膨胀和经济周期的累进税制：基于阿根廷的经验教训
6.
Twenty-five years of income inequality in Britain: The role of wages, household earnings and redistribution
英国二十五年间的收入不平等：工资、家庭收入和再分配的作用
7.
Money matters: Consumption variability across the income distribution
金钱的影响：收入分配中的消费变化
8.
On the marginal cost of public funds: The implications of charitable giving and warm glow
关于公共资金的边际成本：慈善捐赠与温情效应的影响
部分文章摘要
01
Twenty-five years of income inequality in Britain: The role of wages, household earnings and redistribution
Abstract: We study earnings and income inequality in Britain over the 25 years prior to the COVID-19 pandemic. We focus on the middle 90 per cent of the income distribution, within which the gap between top and bottom in 2019– 20 was essentially the same, after taxes and transfers, as a quarter-century earlier. This has led to a narrative of ‘stable inequality’, which we argue misses important nuances and key lessons from the UK’s experience. In particular, there have been periods in which household earnings inequalities were changing considerably but tax and transfer policy was offsetting its effects on income inequality – in different directions at different times, reflecting sharp changes of policy approach. Means-tested transfers played a crucial role in containing inequality during the ‘inclusive growth’ period of the 1990s and early 2000s, as well as the Great Recession. During the 2010s, the minimum wage emerged as the government’s primary policy tool for boosting incomes, but this happened almost simultaneously with cutbacks to meanstested transfers, meaning that household earnings inequalities fell considerably and yet net income inequality rose.

摘要：本文研究了新冠疫情大流行前25年英国收入和财富不平等的情况，主要关注收入分配中占比90%的中间人群。在扣除税收和转移支付的影响后，该人群在2019年至2020年间的收入差距与25年前基本相同，这导致学界存在着一种“稳定的不平等”的观点。然而，本文认为该观点忽略了英国经验中重要的细微差别和关键教训。需要特别强调的是，家庭收入的不平等现象在某些时期发生了很大的变化，但税收和转移支付政策却在不同时期以不同的方向抵消了其对收入不平等的影响，这反映了政策导向的急剧转向。在20世纪90年代和21世纪初的“包容性增长”时期，以及大衰退期间，经过经济状况调查的转移支付在遏制不平等方面发挥了至关重要的作用。在2010年代，最低工资成为政府提高收入的主要政策工具，但这几乎与削减有意义的转移支付同时发生，由此导致在家庭收入的不平等程度大幅下降的同时，净收入的不平等程度却在上升。
02
Money matters: Consumption variability across the income distribution
Abstract：Using the Consumer Expenditure Survey, we document the level and variability of quarterly consumption across the socio-economic distribution. While the measurement of well-being is focused on income, the secular and policy discourse prioritises income-adequacy to meet family needs. This concern over income-adequacy centres on the capacity of families to predictably consume minimally acceptable levels of basic needs, and the social and economic mobility consequences of low consumption. Our results show a clear socio-economic and demographic gradient of lower consumption amid higher consumption variability for disadvantaged groups. Food, entertainment, and personal care goods and services exhibit relatively high levels of consumption variability among low-income households.

摘要：通过消费者支出调查，本文记录了整个社会经济分布的季度消费水平和变化。虽然衡量幸福的重点是收入，但世俗和政策话语却优先考虑旨在满足家庭需求的收入充足性。这种对收入充足性的关注集中在家庭以可预见的方式消费最低限度的基本需求，以及低消费对社会和经济流动性的影响。本文研究结果显示，在弱势群体的消费可变性较高的情况下，消费较低的社会经济中存在着明显的人口梯度变化。在低收入家庭中，食品、娱乐以及个人护理产品和服务的消费差异相对较大。
03
On the marginal cost of public funds: The implications of charitable giving and warm glow
Abstract: This paper highlights the important impact of charitable giving and warm glow on the identification of the marginal cost of public funds (MCF). We employ the warm glow model of charitable giving to describe taxpayer behaviour, whereas we employ the standard model to evaluate social welfare. We first identify the impact theoretically. Then we conduct simulations to quantify its size numerically. The results of our numerical simulations show that the standard model underestimates the magnitude of MCF by at least 10 per cent. Our work suggests that adopting a non-welfarist social welfare function can make a significant difference to the identification of MCF.

摘要：本文强调了慈善捐赠和温情效应在识别公共资金边际成本（MCF）时的重要影响。本文采用温情效应模型下的慈善捐赠来描述纳税人的行为，并以标准模型来评估社会福利。本研究首先在理论层面确定了前述模型的影响程度，并进一步采取了数字量化的方法模拟其规模，而数字模拟的结果表明，标准模型对MCF的低估高达 10%。本文研究表明，采用非福利主义的社会福利函数可以显著改善 MCF 识别的准确性。
整理 | 黄晓婕
排版、审核 | 寇韵楳、薛榆淞

北京大学税法研究中心
Peking University
Center for Tax Law


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