作　者：龚锋
关键词：收入不平等；婚姻匹配；教育程度；个人所得税；随机匹配；CGSS 调查数据
摘　要：

 利用中国综合社会调（简称“CGSS”）微观入户调查数据，以夫妻双方受教育程度（学历）为标准，采用随机匹配法，测算不存在“择偶选择”时的“反事实”婚姻组合比例，并与实际婚姻组合模式比较，就会发现当前中国居民婚姻“同向匹配”程度对家庭收入分配不平等产生重要影响。在社会变迁加剧及多元文化持续冲击的“大变革”时代，中国实际婚姻“同向匹配”的比例比随机匹配高出 41.27%，夫妻双方追求学历的“同向匹配”导致家庭收入分配不平等程度平均提高了13.12%。因此，政府应将家庭收入作为个人所得税的征税对象， 通过家庭所得税的设计，调节不同婚姻匹配模式家庭间的收入差距，以便更好地体现“量能  纳税”原则。

 

■ 作者简介 龚 锋，经济学博士，武汉大学经济与管理学院副教授；湖北 武汉 430072。

 

Assortative Mating in China and Its Impact on the Inequality of Family Income

Gong Feng (Wuhan University)

Abstract Nowdays,how does China’s assortative mating mode affect household income inequality? In this paper, we use the micro-household survey data of CGSS to measure the proportion of “counterfactual” marriage combinations in the absence of assortative mating using the stochastic matching method based on the educational level (academic qualification) of both spouses. The results showed that the proportion of marriage combinations with the same education level during the sample period was 47.73% on average. On the other hand, under the condition of random marriage matching, the Gini coefficients of household income distribution are between 0.36 and 0.48, which shows that both husband and wife pursuing the positive matching of academic qualifications result in an average increase of 13.12% of the inequality of the household income distribution. Therefore, this paper argues that the government should adjust household income inequality. One of the direc- tions of the income tax reform is to tax the family income, so as to better reflect the “ability-to-pay principle” and narrow the gap between the overall income and welfare of families.

Key words income inequality; assortative mating; education levels; individual income tax ; stochastic matching;survey data of CGSS

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