中文摘要：

通过分省份建立SVAR模型,以1985年-2012年中国29个省际面板数据为研究样本,对财政收支政策影响收入分配的区域差异效应进行了实证检验,得到了五组不同效果类别。结果表明,不同省份的财政收支政策对收入分配差距的作用效果差异明显,但这种差异与所处的东、中、西部经济区域不存在统一性;虽然财政收入和财政支出政策是收入分配差距变动的格兰杰原因,但两种工具的收入分配效应存在差异,或者两者的政策效果不明确或几乎没有效果,不同的财政收支政策结构对收入分配的影响呈现出多样性特征。

英文摘要：

Regional differences effect of fiscal policy on income distribution is test by 29 provincial panel data of 1985 to 2012 using SVAR model, and there exist five different effect categories. The results show that the effect of fiscal policy on income distribution is significantly different between different provinces and the differences don＇ t exist any unity within the eastern, central and western. While the revenue and expenditure policies are the Granger cause of changes in the income distribution gap, the effects of income distribution are different between them. Peradventure the effects of both revenue and expenditure policies are not clear or almost equal to nothing. The effects of different fiscal policies on income distribution structure show diversity.