In the absence of household data, this article attempts to convert variables to build a public expenditure incidence assessment model by using middle-level data to analyse and explain the disequilibrium between the rich and poor in their public expenditure benefits. By using China’s provincial data to validate this model, we have found a lack of sufficient public security services for the rich; an increase in cultural, educational and healthcare provisions as well as social relief for the poor over recent years; a lack of social security services for the poor; the availability of immediate economic services, but a lack of those with long-term benefits to the poor; the provision of subsidies to the rich and the furnishing of special-purpose services and support to the poor. The disparity in the provision of public services is primarily attributable to economic strength, economic deficiency, public preference and the government financial transfer payment mechanism. Last but not least, the paper presents some policy recommendations.
展开▼
