我国工薪所得税的再分配效应——基于收入分布的视角  

On the Redistribution Effect of Payroll Tax in China:from the Perspective of Income Distribution

作　　者：石子印[1] 

机构地区：[1]聊城大学商学院,山东聊城252059

出　　处：《当代财经》2013年第5期39-46,共8页Contemporary Finance and Economics

基　　金：国家社会科学基金青年项目"个人所得税结构累进性与有效累进性的关系研究"(11CJY090);中国博士后科学基金面上资助项目"税收调节收入分配的路径研究"(2011M500266)

摘　　要：在估计我国城镇居民工薪所得分布密度函数的基础上,计算了2011年工薪所得税改革之后的再分配效应。结果显示,我国工薪所得税的再分配效应微弱。尽管累进性高于国际水平,但是,由于税制设计中存在较大的级距差异,导致累进性随税前收入不平等的增加而逐渐减小,这不利于工薪所得税发挥调节作用。另外,较低的平均税率水平也降低了工薪所得税的再分配效应。如果政府试图通过工薪所得税调节收入差距,则提高该税的规模是十分必要的。On the basis of an estimation of the distribution density function of China＇s urban res- idents＇ salary income, this paper calculates the redistributive effect after the salary income tax reform in 2011. The result reveals that the redistributive effect of payroll tax appears very weak. Although the progressivity is higher than the international level, it is decreasing gradually along with the in- creasing inequality in pretax income due to the existing larger differences between the tax brackets when designing the taxation system, which is not conducive to the adjusting role played by the pay- roll tax. In addition, the lower average tax rate has also reduced the redistributive effects of income tax on wage earners. If the government try to adjust the income gap through the payroll tax, then it is necessary to increase the tax scale.

关 键 词：工薪所得税 再分配效应 累进性 平均税率 收入差距 

分 类 号：F812.42[经济管理—财政学]