税制对个人所得税再分配效率的影响

发布时间：2018-04-06 01:30

本文选题：个人所得税　切入点：税收再分配效率　出处：《北京师范大学》2014年硕士论文

【摘要】：税收是人类社会发展到一定时期的产物，国家的存在离不开税收，税收给国家带来财政收入的同时还肩负着调节收入分配的重要职能。无论是在发达国家，还是发展中国家，都存在比较明显的两极分化问题，怎样利用税收调整国民收入的分配也是各国政府以及各领域学者非常关注的课题。论文以税制结构为研究对象，从税制设计角度研究税收对收入的再分配效应，，重点关注个人所得税征收前后纳税人收入分布的变化以及税制结构与税收的再分配效率之间的关系，并采用数学建模以及实证分析对其进行解读。论文主要内容包含一个税收模型及一个实证分析。税收模型刻画了税制结构对于税收再分配效率的影响，其结论表明在累进税制下，税率与税收再分配效率是正相关的，在累退税制下则是负相关的。此外，存在一个最优的免征额使得税收的再分配效率最高。实证研究则展示了美国历年税收再分配效率的变化趋势以及美国历史上几个比较著名的税制结构调整法案对税收再分配效率的影响。结果表明边际税率尤其是高收入纳税人的边际税率越高，税收的再分配效率也就越高；此外，税级的划分数量同样会对于税收的再分配效率产生影响。同时从宏观上看，平均税率与税收的再分配效率变化趋势是一致的。论文的理论研究和实证分析的结论能够很好的对应，对现有研究形成了有益的补充，对如何从税制设计角度提高税收再分配效率也有一定的启示作用。
[Abstract]:Tax is the product of the development of human society to a certain period, the existence of the country can not be separated from the tax, tax revenue to the country, but also shoulder the important function of regulating the distribution of income.Whether in developed countries or developing countries, there are obvious polarization problems, how to use tax to adjust the distribution of national income is also a topic that governments and scholars in various fields pay close attention to.In this paper, the structure of tax system is taken as the research object, and the effect of tax on income redistribution is studied from the angle of tax system design.This paper focuses on the changes of the distribution of taxpayers' income before and after the collection of personal income tax and the relationship between the structure of tax system and the efficiency of tax redistribution, and interprets it by mathematical modeling and empirical analysis.The main content of this paper includes a tax model and an empirical analysis.The tax model depicts the influence of tax structure on tax redistribution efficiency. The conclusion shows that tax rate and tax redistribution efficiency are positively correlated under progressive tax system and negatively correlated with tax redistribution efficiency under cumulative tax rebate system.In addition, the existence of an optimal exemption makes the redistribution of tax the most efficient.The empirical study shows the trend of tax redistribution efficiency and the influence of several famous tax restructuring laws on tax redistribution efficiency.The results show that the higher the marginal tax rate, especially the higher the marginal tax rate of the high-income taxpayers, the higher the efficiency of tax redistribution. In addition, the number of tax bands will also have an impact on the efficiency of tax redistribution.At the same time, from the macro point of view, the average tax rate and tax redistribution efficiency trend is consistent.The conclusion of theoretical research and empirical analysis of the paper can be very good corresponding to the existing research has formed a useful supplement to how to improve the tax redistribution efficiency from the perspective of tax system design also has certain enlightenment role.
【学位授予单位】：北京师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F124.7

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