3481 
3727相对贫困将成为继绝对贫困之后未来反贫困工作的重点，探寻解决相对贫困问题的合理财税政策工具值得关注。文章在相对贫困视角下，从税收和政府公共转移支付角度出发，对我国居民的相对贫困状况、收入再分配和财政工具致贫、获益水平进行了测算和分析。结果显示：全国和农村相对贫困和再分配状况有所改善，城市相对贫困有所加深；个税和社保缴费会加深相对贫困，而政府公共转移支付有利于降低相对贫困，转移支付再分配效应大于社保缴费和个税总体的再分配效应，且个税、社保缴费和转移支付对城镇和农村减贫和再分配的贡献有所差异；财政工具给居民带来的财政致贫可能会被财政获益所掩盖。财税工具对相对贫困和再分配的意义重大，且绝对贫困和相对贫困治理存在一脉相承的政策可行性，因此要重视财税政策的制定和调整，为再分配和相对贫困的改善助力。
相对贫困、再分配与财政获益：税收和转移支付的作用如何？
摘要
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引用本文
解垩, 李敏. 相对贫困、再分配与财政获益：税收和转移支付的作用如何？[J]. 上海财经大学学报, 2020, 22(6): 3-20.
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