Abstract: Based on the urban household survey of Anhui province,this paper analyzed redistribution effects on urban income disparity.The results indicated that personal income tax and minimum living standard scheme had minimal effects on income inequality.To some extent,social security expenditure improved the urban income Gini ratios;however,ancillary expenses on housing,pension and medical insurance issued by units had increased urban residents income disparity.Although pension and retirement payments had significant effects to narrow urban income disparity,there was also big inequality among pension and retirement payments.

Key words: secondary distribution, urban residents, income differential

摘要： 本文利用安徽省城镇住户调查数据探讨了二次分配对城镇居民收入差距的调节效果。研究表明,个人所得税和最低生活保障制度对收入差距的调节效果微乎其微;社会保障支出在一定程度上缩小了可支配收入的基尼系数,但是考虑到单位对住房公积金、养老保险、医疗保险的配套支出,最终的结果扩大了城镇居民的收入差距;目前,养老金和退休金对调节收入差距的效果最为显著,但是养老金和退休金的收入差距也比较大。

关键词: 二次分配, 城镇居民, 收入差距