关键词: 经济贡献, 税收, 社会保障待遇, 流动人口

Abstract: This study introduces a framework for estimating direct revenue provided to local coffers by so-called floating population, a synonym of migrants in the Chinese context. It proposes that the financial contribution made by floating population can be decomposed into three aspects of legally mandated payments: income tax or business tax, consumption-related tax, and obligation payment for local social security funds. Our analysis demonstrates that fiscal contribution based on floating population’s labor and consumption is not so much as their contribution caused by the loss of social security entitlements. We also find that the contribution made by floating population cannot cover the expenditure need that would arise if such population were granted an access to local public goods.

Keywords: Economic Contribution, Fiscal Revenue, Social Security Entitlements, Floating Population