寻租、税收体系与社会阶层固化.pdf

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1、ABSTRACTChinaisexperiencingaprofoundtransformationofsocialandeconomicstructure.Duringthethreedecadesofthereformandopeninguppolicy,goinghandinhandwiththerapidgrowthofeconomy，，，incomebetweendiferentsocialclassisoftencausedbyhistoricalandpoliticalfactorsofacountry.Thisthesisfocusesontheanaly

2、sisoftheoreticalmodel.Empiricalresearchhadnotbeenappliedandrelatedassumptionsofthemodelwerenottestified,sothatthefollow-upshouldbedoingintheseareas.Thisthesisstudiestwofactorsthatmayleadtosocialclasssolidificationinourcountry:rent-seekingandtaxsystem.Theresearchonrent-seekingisonthemicroc

3、osmiclevel.Rentseekingisusuallytheactionofindividualpursuingeconomicinterest,butthisthesisdiscussestheconsequenceofadministrativerent-seekinginthefieldofeducationresourcesallocation.Familyinfluencesgovernment'sallocationofeducationresourcesthroughrent-seekingactivities,andthewealthofthefa

4、milytransformsintothecompetitiveadvantageofthenextgeneration,inwhichway,familycanmaintainandexpanditssocialclassdisparities.Usingtheframeworkofnewpoliticaleconomics,thisthesisappliesgametheorytoestablishanoverlappinggenerationmodelwhichcontainsrent-seekingfactorandthegovernment'sallocatio

5、nofeducationresources.Throughrent-seekingactivities,thisgeneration'sadvantageofeconomiccanturnintonextgeneration'sadvantageofeducationresourcesorevenincome,andthegapbetweendifferentsocialclassesisexpanded.Studyonthetaxsystemisonthemacroscopiclevel.Acountry'staxsystemundertakesthetaskofrai

6、singtherunningcostsofthestatemachineandadjustingincomedistribution.Itisgenerallyconsideredthatincometax,propertytaxandotherdirecttaxeshavetheeffectofredistribution,andvalueaddedtax,consumptiontaxandotherindirecttaxaremainlyusedtoensurethesteadygrowthoffinancialrevenue.Thisthesisappliesthe

7、modelofnon-monetaryredistributiononthestudyoftheimpactoftaxsystemontheprocessofgovernment'sdecisionmaking.Underspecificeconomicenvironment,duetothefactthatitiseasyforindirecttaxtopassthrough,themainconsumerdemandelasticityissmallandthenecessitiesoflifesuchaslowincom