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第 33 卷摇 第 6 期 宋摇 锦: 取暖财政支出的受益群体及再分配效果

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Beneficiaries and Redistribution Effect of Fiscal Expenditure on Heating

SONG Jin
(Institute of World Economics and Politics, Chinese Academy of Social Sciences, Beijing 100732, China)

Abstract: The impact of fiscal expenditure on income distribution has always been an important issue. The existent litera鄄
ture focus on the direct transfer of fiscal expenditure, but there is rare research on policies such as price subsidy which indirectly
affect income distribution. This paper takes heating fiscal expenditure as an example to discuss the issue. Specifically, using sur鄄
vey data of China Household Income Project, this paper reviews policy practices of local fiscal expenditures, and estimates bene鄄
ficiary groups, expenditure scale and redistribution effect of items of fiscal expenditure on heating. This paper finds that heating
tariff subsidy consumes the largest expenditure of local fiscal resources. However, it mainly benefits middle and high income
households. The heating assistance which targets to support urban households with subsistence allowance and low income has very
narrow coverage of entire residents, with limited redistribution effect. The heating subsidy provided to employees of public sector
and SOEs benefits the groups with stable employment and income source who are non鄄fragile economically. In fact, the fiscal ex鄄
penditure on guaranteeing heating service increases inequality of disposable resources of the households. In New Normal era of
Chinese economy, the high growth rate of fiscal revenue is no longer sustainable. It is of great importance to introduce income
distribution angle into fiscal policy design.
Key Words: heating service; fiscal expenditure; income distribution; price subsidy; assistance; beneficiary group

(本文责编摇 王摇 轶)

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