个人所得税收入分配效应的模型分析  

MODEL ANALYSIS ON THE INCOME DISTRIBUTION IMPACTS OF PERSONAL INCOME TAXATION POLICY

作　　者：周亚[1] 刘海龙[2] 谢文昕[1] 李克强[1] 

机构地区：[1]北京师范大学系统科学系,北京100875 [2]首都师范大学校办,北京100037

出　　处：《北京师范大学学报（自然科学版）》2006年第6期643-645,共3页Journal of Beijing Normal University(Natural Science)

基　　金：全国教育科学"十五"重点课题资助项目(DBF010589);北京师范大学青年科学基金资助项目(2005;理科)

摘　　要：通过分析征税行为对征税前后的基尼系数的影响,讨论了个人所得税的收入分配效应.结论是只有当税赋基尼系数大于税前基尼系数时,征收个人所得税才能对收入分配起到调节作用.Through analyzing the impacts of personal income tax on pre and post Gini coefficient, the income distribution effects of personal income taxation policy are investigated. It is concluded that only when the tax Gini coefficient is lager than pre-tax Gini coefficient will the individual tax policy can reduce the income disparity.

关 键 词：个人所得税 基尼系数 累进税 税赋 洛伦兹积分 

分 类 号：F812.42[经济管理—财政学]