关键词: 流转税,收入分配效应,累进性,累退性

Abstract: This paper conducts a comprehensive analysis of the distribution of China’s value-added tax, consumption tax and sales tax among urban residents with different income during 2002-2009 and their effects on the income distribution. From them three basic judgments can be drawn: first, the VAT shows a significant regressivity and the crux of the regressivity lies in the fact that the consumer demand for commodities suitable for low tax rates lacks of elasticity; second, the moderating effects of different consumer goods offset each other, the overall impact of consumption tax on the income distribution is not obvious, but has a trend of gradual development towards progressivity; third, the sales tax shows a stable progressivity. The total of the turnover tax shows a very slight regressive nature, the dominant factor deciding the income moderating effects of the turnover tax is the income elasticity of demand for consumer goods. By proper choices of the objects of taxation and exercise of differential tax rates, the specific turnover tax may play a role in narrowing the income and distribution gap.

Key words: turnover tax; income distribution effects; progressivity; regressivity