采用我国2005~2015年省级面板数据研究了人口老龄化、财政支出规模及其结构对我国城乡居民收入差距的影响.研究显示:财政支出规模及结构有利于缩小我国城乡居民收入差距,然而这种缩小作用会随着人口老龄化水平的提高而被逐渐减弱.政府部门可针对地区人口老龄化和城乡居民收入差距的特征,实施合理的财政政策,以期缩小城乡居民收入差距,缓解人口老龄化带来的问题.%This paper uses the provincial panel data from 2005 to 2015 to study the impact of population aging and fiscal expenditure on the income gap between urban and rural residents in China. The results show that fiscal expenditure is conducive to narrowing the income gap between urban and rural residents, but the aging of the population can weaken the effect of fiscal expenditure on the income gap between urban and rural residents. The above findings suggest that government departments can narrow the income gap between urban and rural residents by combining the characteristics of regional population aging, implementing a reasonable fiscal policy and active promoting policies such as marketization and urbanization.
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