同排位同牺牲原则下个人所得税税率设计  

Personal Income Tax Rate Design under the Principle of Positional Equity and Equal Sacrifice

作　　者：程侃[1] 李成[2] 

机构地区：[1]厦门大学经济学院财政系 [2]厦门大学管理学院会计系

出　　处：《数量经济技术经济研究》2013年第5期140-151,共12页Journal of Quantitative & Technological Economics

基　　金：国家自然科学基金青年基金项目(71202060);中央高校基本科研业务专项资金项目(2010221024)的资助

摘　　要：横向公平是理想的个人所得税的基本标准之一。本文采取同排位同牺牲原则,引入基于收入水平与收入排位的社会福利函数,并推导出相应的税率计算模型。利用2009年中国营养健康调查(CHNS)中9个省份的个人收入微观数据,本文进一步计算出具体的个人所得税税率。通过与现行法定税率的比较,我们发现广西无需大的调整,辽宁、黑龙江、江苏、河南的平均税率应该上调,而山东、湖北、湖南、贵州的平均税率应该下调。Horizontal equity is one of the basic standards of ideal personal income tax. Under the principle of positional equity and equal sacrifice, we introduce the utilitarian and rank-dependent social welfare function, and the tax rate calculation model is derived. Then, the China Health and Nutrition Survey （CHNS） data were taken as the sample data to calculate the personal income tax rate in nine provinces of China. By comparison with the current statutory tax rate, we found that the average tax rate of Ouangxi need not to be changed, the average tax rate of Liaoning, H eilongjiang, J iangsu, H enan need to be increased, and the average tax rate of Shandong, Hubei, Hunan, Guizhou need to be reduced.

关 键 词：同排位同牺牲个 人所得税 社会福利函数 

分 类 号：F810.42[经济管理—财政学]