关键词: 增值税“扩围”, 分配效应, MT指数, 分解

Abstract: This paper proposes a new decomposition method of income distribution effects of value added tax (VAT), and analyzes the impact of the VAT’s expanding on urban residents’ income distribution using consumption expenditure data from 2007 to 2011. The empirical results show that the tax burden in different income group decreases as income increases, and the VAT’s expanding has an unequal effect on food, housing, household appliances and services, but it has an equal effect on clothing, medical care, transportation and communications, education, culture and entertainment services. The influence of the VAT’ expanding is unequal as a whole, but the unequal effect has been weakening, which is mainly due to the effect of average tax rate and structural differences in consumption expenditure.

Key words: VAT’s Expanding, Distribution Effect, MT Index, Decomposition