实行单一个人所得税制不利于调节收入分配吗——基于2012年城镇住户调查数据的模拟分析

发布时间：2018-10-16 17:28

【摘要】：本文利用国家统计局2012年城镇住户调查数据,在对隐性收入进行近似测算的基础上,对实行单一个人所得税制对我国个人所得税再分配效应的影响进行了模拟分析。综合运用基尼系数、广义熵指数和中位数相对极化指数等指标进行测算的结果表明:若税率水平适当,单一个人所得税制虽将减弱个人所得税对于高收入群体的均等化效应,总体均等化效应却比当前分类税制及分类综合、综合等其他税制类型更强,也更有助于抑制两极分化。本文强调了隐性收入和居民收入结构对个人所得税再分配效应的重要影响,提出应在税制改革的总体框架下审慎考虑我国实施单一税制的可行性和时机。
[Abstract]:Based on the data of urban household survey in 2012 from the National Bureau of Statistics, this paper simulates and analyzes the effect of single income tax system on the redistribution effect of individual income tax in China on the basis of approximate calculation of hidden income. The comprehensive use of Gini coefficient, generalized entropy index and median relative polarization index shows that if the level of tax rate is appropriate, the individual income tax system will weaken the equalization effect of individual income tax to the high-income group. The effect of overall equalization is stronger than that of other tax systems, such as classification and synthesis, and it is also more helpful to restrain polarization. This paper emphasizes the important influence of recessive income and resident income structure on the redistribution effect of individual income tax, and puts forward that the feasibility and opportunity of implementing a single tax system in China should be carefully considered under the overall framework of tax system reform.
【作者单位】：复旦大学经济学院公共经济学系;
【基金】：国家社科基金重大项目“中国特色公共经济理论与政策研究”(11&ZD073) 复旦大学“985工程”三期整体推进社会科学研究项目“改善基本民生的公共财政改革制度框架和技术路径研究”(2011SHKXZD004)的资助
【分类号】：F812.42

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