Abstract: This paper empirically study the relationship between fiscal policies of income distribution and the resident income gap by putting the fiscal expenditure and tax variables into a unified finance policy framework for income distribution. The empirical results show that, China's fiscal policy of income distribution has stable effect on the income gap, but the adjustment direction and effect are different. For the income gap of residents overall gap and regional income, the fiscal expenditure and tax policies all have the effect, and the adjustment effect of fiscal expenditure policy is better than tax policy. For the income gap between urban and rural residents, the fiscal expenditure policy has played a effect of widening gap due to the tendency of city characteristics of its investment.

摘要： 本文通过将财政支出和税收变量综合于统一的收入分配财政政策框架之中，实证研究我国收入分配财政政策与各层面居民收入差距的变动关系，检验收入分配财政政策对居民收入差距影响的动态效应。实证结果表明，我国收入分配财政政策对于居民收入差距具有稳定影响，但不同的政策手段在调节各层面居民收入差距的方向和效果上存在差别。其中，对于居民收入总体差距和地区居民收入差距，财政支出和税收政策都具有一定的逆向调节作用，且财政支出政策的调节效果要好于税收政策。而对于城乡居民收入差距，财政支出政策则由于其资金投入的城市化倾向特征反而起到了扩大差距的效果。