本项目研究中国财政自身与居民收入差距的关系。将设计统计指标、采用合理方法测算度量公共服务非均等情况、财政逆向程度、隐性收入。运用可计算一般均衡模型和向量自回归模型等分析公共服务非均等化对收入差距的影响程度，分析城乡间、阶层间、行业间逆向财政机制的存在对收入差距的影响，分析加入隐性收入以后收入差距的变化情况。研究个人所得税等传统的收入分配调节手段的实际效果，设计专项用于穷人收支关联的新型个人所得税。本项目立足于揭示中国居民收入差距的特点，把握中国财政特有的运行规律，发现造成中国居民收入差距的特别原因，进而找到更有针对性、更可行、更有效的解决办法。本项目，在学术上将为财政管理理论提供解释中国不发达市场经济条件下收入分配问题的新概念、新范式；在实践上为有关决策部门提供纠正收入分配不公的新思路、新措施。

In this project, the relationship between the public finance itself and income gap will be researched. Our team will design statistical indicators, use some suitable measures to estimate the non-equalization of public service, the degree of financial reverse and hidden income. We will use CGE and VAR models to analyze how the non-equalization of public services, the existence of reverse fiscal mechanism affects the income gap. The change of income gap will also be studied with the consideration of hidden income. The individual income tax's redistribution effect will be estimated, and a new model of individual income tax earmarked for the poor people will be designed.In this project, based on the features of the income gap in China, we will try to analyze the special fiscal characters in China, find the special reasons to cause the Chinese residents' income gap, therefore more targeted, more viable, more effective solutions will be proposed. Academically speaking, this project will provide new concept and new paradigm to fiscal management theory, which explain the problems of income distribution in China's developing market economy. Practically speaking, it will provide the government new ideas and new measures to correct the inequitable distribution of income.