个人所得税的收入分配功能及其优化  

An Empirical Analysis on Regulation of Personal Income Tax to Income Distribution

作　　者：牛雪红 

机构地区：[1]安徽财经大学财政与公共管理学院,安徽蚌埠233041

出　　处：《宜春学院学报》2013年第10期72-75,共4页Journal of Yichun University

摘　　要：如何改善收入分配差距目前已成为社会各界关注的热点问题,在调节收入差距的视角下,结合当前收入差距过大的现状,运用单位根检验、协整检验对个人所得税对城镇居民可支配收入的影响进行实证研究。实证结果表明:在现阶段由于受个人所得税的相对规模、征税范围和课税方式等的限制,个人所得税对收入分配差距的调节作用非常微弱,个人所得税改革的方向应着重于减轻中低收入者的负担,加大对高收入阶层的课税力度,充分发挥个人所得税调节收入分配的功能。How to narrow the income gap has become a hot issue recently. From the perspective of income distribu- tion, using ADF Test and Cointegration Test, this paper studies the relationships between personal income tax and urban residents income. Due to the constraint of small - scale, the narrow scope of taxation, and collection way, the regulation of personal income tax is not effective. The direction of personal income tax reform should reduce the burden of low - income, increase high - income tax burden relatively, aim to improve the function of personal in- come tax system for reducing the income gap.

关 键 词：收入分配 个人所得税 城镇居民收入 

分 类 号：F810.42[经济管理—财政学]