我国个人所得税的再分配效果分析
发布时间：2018-10-14 11:29
【摘要】：基于1988—2007年间的城镇住户调查数据,结合相应时期的收入分布变化,研究了调查期间个税制度的再分配效果。文章将收入分布变化分解为平均收入水平、收入构成和收入差距,用三个假说阐明它们对个税再分配效果的影响机理,并用六组反事实模拟进行估算和验证。同时,从收入变动的动态角度评价了四类税制的再分配效果。经过测算发现,近二十年的收入分布变化将1980年税制的再分配效果提高了44倍左右,后续的税制改革削弱了再分配效果。不过,在当前收入分布持续变化的趋势下,新税制的最大再分配能力将优于旧税制,因此有必要在合适的条件下及时调整税制。
[Abstract]:Based on the data of urban household survey from 1988 to 2007 and the change of income distribution in the corresponding period, this paper studies the redistribution effect of income tax system during the survey period. In this paper, the change of income distribution is decomposed into average income level, income composition and income gap. Three hypotheses are used to explain their influence mechanism on income tax redistribution effect, and six sets of counterfactual simulations are used to estimate and verify it. At the same time, the redistributive effect of four tax systems is evaluated from the dynamic point of view of income change. It is found that the change of income distribution in the past two decades has increased the redistributive effect of the 1980 tax system by about 44 times, and the subsequent tax reform has weakened the redistribution effect. However, under the trend of continuous change of income distribution, the maximum redistribution capacity of the new tax system will be better than that of the old one, so it is necessary to adjust the tax system in time under suitable conditions.
【作者单位】： 北京师范大学经济与工商管理学院;
【基金】：教育部哲学社会科学重大项目“提高居民收入在国民收入分配中的比重研究”(11JZD015) 中央高校基本科研业务费专项资金项目“提高居民收入份额的政策研究”(2012CXQT11)
【分类号】：F812.42
本文编号：2270327
[Abstract]:Based on the data of urban household survey from 1988 to 2007 and the change of income distribution in the corresponding period, this paper studies the redistribution effect of income tax system during the survey period. In this paper, the change of income distribution is decomposed into average income level, income composition and income gap. Three hypotheses are used to explain their influence mechanism on income tax redistribution effect, and six sets of counterfactual simulations are used to estimate and verify it. At the same time, the redistributive effect of four tax systems is evaluated from the dynamic point of view of income change. It is found that the change of income distribution in the past two decades has increased the redistributive effect of the 1980 tax system by about 44 times, and the subsequent tax reform has weakened the redistribution effect. However, under the trend of continuous change of income distribution, the maximum redistribution capacity of the new tax system will be better than that of the old one, so it is necessary to adjust the tax system in time under suitable conditions.
【作者单位】： 北京师范大学经济与工商管理学院;
【基金】：教育部哲学社会科学重大项目“提高居民收入在国民收入分配中的比重研究”(11JZD015) 中央高校基本科研业务费专项资金项目“提高居民收入份额的政策研究”(2012CXQT11)
【分类号】：F812.42
【共引文献】
相关博士学位论文 前10条
1 张伟;经济福利测度：理论分析与中国经验研究[D];华中科技大学;2010年
2 底偃鹏;发展中国家财政分权对减贫的作用机制研究[D];华中科技大学;2010年
3 周兴;中国城乡居民的收入流动、收入差距与社会福利[D];南开大学;2010年
4 李丽;中国城乡居民家庭贫困脆弱性研究[D];东北财经大学;2010年
5 周明海;中国劳动收入份额变动的测度与机理分析[D];浙江大学;2011年
6 周娟;FDI与中国区域城乡收入不均等[D];沈阳农业大学;2010年
7 汤向俊;中国经济增长过程中投资消费结构转变研究[D];西北大学;2011年
8 刘文超;我国城乡经济关系的历史变迁研究[D];西北大学;2011年
9 庞菁菁;我国利率波动传导效应研究[D];吉林大学;2011年
10 张晓芳;关于我国居民收入分配再分配的实证研究[D];吉林大学;2011年
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