个人所得税制度对收入分配效应的测度方法--基于收入分布函数的思路  

The Effects of Tax System to Income Distribution——Based on Income Distribution Function Method

作　　者：黄恒君[1] 刘黎明[1] 

机构地区：[1]首都经济贸易大学统计学院,北京100026

出　　处：《数学的实践与认识》2013年第2期184-191,共8页Mathematics in Practice and Theory

基　　金：国家社会科学基金《中国现行社会福利保障制度下城镇贫困人口的统计研究》(11BTJ002);首都经济贸易大学博士研究生科技创新项目《社会保障与税收对中等收入群体的影响研究》(CUEB2010533)

摘　　要：针对微观数据缺乏的情况,借助位置-尺度分布族、截尾分布等统计概念与性质,提出了基于收入随机变量、分布函数的个人所得税制度对收入差距影响效应的测度方法.方法适用于微观调查数据,也适用于收入分组数据.作为应用,将该方法用于2008-2010年我国个人所得税制度对收入分配影响效应的定量分析.结果表明:个人所得税制度使收入差距的扩大趋势得到抑制,基本符合居民之间的税负公平原则.但随着城镇居民收入的增长,既定个人所得税制度优化收入分配结构的能力逐年减弱,免税额和应税区间的改革具有合理性.For lack of mico-level data, this paper propose an approach to measure the effects of personal income tax onto income distribution, which based on random variable and distribution of income, and based on the statistical concepts and properties such as location- scale family and truncated distribution. This approach is suitable for mico-level as well as grouped income data. Applications involving urban person＇ s income data series between 2008 and 2010 in China were included in this paper, and the results show that, the design of the personal income tax system meets the principle of tax justice, which narrows income inequality of the urban residents. However, as the income of urban residents rises, the effect of income tax system becomes weaker. This shows that the reform of income tax system is reasonable.

关 键 词：收入差距 分布 个人所得税 位置-尺度 

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