个人所得税与收入差距关系的实证研究

发布时间：2018-01-04 07:05

本文关键词：个人所得税与收入差距关系的实证研究　出处：《河北经贸大学学报》2017年02期 　论文类型：期刊论文

【摘要】：运用跨国截面数据与线性回归模型,发现税前收入差距较大的发达经济体倾向于采用较低的个税边际税率与平均税率,但“最高、最低边际税率之比”较大;税前收入差距较大的发展中经济体通常采用较高的个税边际税率与平均税率。发达、发展中经济体缩小收入差距的最有效措施是不同的,发达经济体应提高个税的最高边际税率、最低边际税率、平均税率,降低“最高、最低边际税率之比”;发展中经济体应降低免征额。中国要缩小收入差距,应采用年度综合超额累进个税制,5级边际税率分别是10%、20%、25%、30%、35%,年免征额是15 000元,扣除免征额后的各税级距分别是0、276 32、552 64、828 96、110 528元。
[Abstract]:By using cross-section data and linear regression model, it is found that developed economies with large income gap before tax tend to adopt lower marginal and average individual tax rates, but the ratio of the highest and lowest marginal tax rates is larger. Developing economies with large pre-tax income gaps usually use higher marginal and average individual tax rates. The most effective measures for developing economies to narrow the income gap are different. Developed economies should increase the maximum marginal tax rate, the lowest marginal tax rate, the average tax rate, and reduce the ratio of "the highest to the lowest marginal tax rate"; In order to narrow the income gap, China should adopt an annual comprehensive and progressive tax system with a 5 grade marginal tax rate of 10% or 20% or 25% or 30% or 35% respectively. The annual exemption is $15, 000 and the tax brackets after deducting the exemption amount are 0,276 32,552 64,828 96,110 528 yuan respectively.
【作者单位】：南开大学经济学院;
【分类号】：F810.42
【正文快照】： 一、引言国家统计局数据显示,1978—2014年中国城乡居民收入差距逐渐拉大,城乡居民人均收入百分比从2.57升至2.97。遏制收入差距的常见措施之一是个人所得税(以下简称“个税”)累进制。中国的个税累进制包括:工薪7级超额累进税制、个体工商户等5级超额累进税制。据国家统计局

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