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The statistics appraises on income gap by indirect tax incidence of Liaoning

机译：辽宁省间接税产生率对收入差距的统计评估

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This paper uses Gini coefficient, concentration coefficient and extended linear expenditure system, studying effects of indirect tax incidence to the income gap. Using data from the city household survey of Liaoning Province, we studied the incidences of three major indirect taxes in different income groups. The three taxes include value added tax, consumption tax and business tax. We found that the lowincome families pay more percentage of their income as indirect tax than the high income families. The indirect tax is degressive, expanded the income gap. Based on this: should adjust and improve indirect tax, should have a choice of high elastic goods and services tax levy, reduce low elastic of goods and services tax rate, and continue to improve and intensify the low-income financial transfer payment.
机译：本文采用基尼系数，集中系数和扩展线性支出系统，研究间接税的发生对收入差距的影响。利用辽宁省城市住户调查的数据，我们研究了不同收入群体中三种主要间接税的发生率。这三种税种包括增值税，消费税和营业税。我们发现，低收入家庭比高收入家庭支付更多的收入作为间接税。间接税递减，扩大了收入差距。基于此：应调整和改善间接税，应选择高弹性的商品和服务税征税，降低低弹性的商品和服务税率，并继续改善和加强低收入财政转移支付。

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