个人所得税、非货币性收入差异与收入分配

发布时间：2018-04-23 05:19

  本文选题：个人所得税 + 非货币性收入　； 参考：《统计研究》2017年08期

【摘要】：在我国,大量的非货币性收入并未计入个人所得税税基,因此个税很可能对货币性收入多、非货币性收入少的人多征税,而对货币性收入少、非货币性收入多的人少征税,从而对收入分配产生逆向调节作用。本文利用面板门限模型进行实证分析,结果发现:当能够获得更多非货币性收入的财政供养人口占比小于16%时,个税的收入分配效应是不显著的;当财政供养人口占比超过16%时,个税将对收入差距产生明显的逆向调节作用。建议将非货币性收入尽可能全部纳入个税税基,并将个人所得税的功能定位为向高收入者筹集财政收入的同时兼顾调节收入分配。
[Abstract]:In our country, a large amount of non-monetary income is not included in the individual income tax base, so personal income tax is likely to tax more money income, less non-monetary income, and less monetary income. As a result, income distribution has a reverse adjustment effect. In this paper, the panel threshold model is used for empirical analysis. The results show that the income distribution effect of income tax is not significant when the proportion of the financial dependent population who can obtain more non-monetary income is less than 16. When the proportion of financially dependent population exceeds 16, the income gap will be significantly reversed regulated by personal income tax. It is suggested that the non-monetary income should be brought into the tax base as fully as possible, and the function of individual income tax should be defined as raising financial revenue from high income earners and adjusting income distribution.
【作者单位】： 厦门大学经济学院财政系;
【基金】：国家自然科学基金项目“公共服务非均等化、逆向财政机制与收入差距”(71373220)资助
【分类号】：F126.2;F812.42
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本文编号：1790622