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作 者:石子印[1,2]
机构地区:[1]财政部财政科学研究所博士后流动站,北京100142 [2]聊城大学电子商务系,山东聊城252059
出 处:《财经理论与实践》2014年第1期70-74,共5页The Theory and Practice of Finance and Economics
基 金:国家社会科学基金青年项目(11CJY090);中国博士后基金面上项目(2011M500266);山东省高等学校优秀骨干教师国际合作培养项目
摘 要:运用中间累进性指标将个人所得税累进性的变化分解为标准税率的影响及收入分布的影响,对再分配效应变化也做了类似的分解,实证分析了我国2005~2011年个人所得税累进性及再分配效应的变化。结果显示,收入分布改变对于累进性的变化发挥主导作用,平均税率对于再分配效应的变化非常关键。因此,个人所得税的改革首先需要在分析居民收入分布的基础上进行,另外在累进性提高的同时也需十分关注税收规模的变化。The change of personal income tax progressivity was decomposed into the effect of standardized tax rates and of the distribution of income through an intermediate progressivity index in this paper, and similar decomposition was conducted to the change of redistributive effects. Through the method we made an empirical analysis on the tax progressivity and redistributive effects of personal income tax, and it indicated that the distribution of income play a leading role in the change of tax progressivity and the average tax rate is crucial to the redistributive effects. So the reform of personal income tax should base on the analysis of distribution of income, at the same time, we should be very concerned with the tax scale when the tax progressivity was increased.
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