收入不平等、家庭差异与个人所得税政策选择  

Income Inequality,Household Differences and the Optimal Personal Income Tax Policy Options

作　　者：张晓艳[1] 

机构地区：[1]财政部财政科学研究所,北京100142

出　　处：《中央财经大学学报》2014年第11期16-23,共8页Journal of Central University of Finance & Economics

基　　金：中国博士后科学基金面上项目(2013M540895)

摘　　要：个人所得税对调节收入差距具有重要作用。笔者利用CHNS数据库,在明确影响我国收入差距家庭因素(诸如家庭人数、性别比例、年龄结构等因素)的基础上,利用调节模型分析了个人所得税对家庭影响因素与收入差距关系的调节作用。模型结果显示:首先,家庭差异对收入差距具有显著的影响作用;其次,加入个人所得税之后总体上加强了家庭影响因素对收入差距的调节作用。这表明:如果个人所得税的课征模式能够体现出家庭差异等因素,则会更加有效地调节居民收入差距,因此提出我国个人所得税应以家庭为单位进行征收,强化所得税的收入分配调控作用。Individual income tax plays an important role on reducing income inequality. The paper using CHNS database, based on the validated impact of family factors （factors such as family size, sex ratio, age structure, etc. ） on income inequality, to analyze the relationship between income inequality and family factors after individual income tax added in by building moderation model. The model shows that： firstly, differences in family factors have a significant influence on income inequality; secondly, the individual income tax added into the model which strengthens the family factors on income gap. That means： if the individual income tax levied by the house- hold, which reflects the family＇s characteristics, it will be more effective to narrow the income gap. Hence, in China the individual income tax should be levied by the household to reduce the income inequality, which is the direction of China＇s income tax reform, to enhance the tax adjustment function.

关 键 词：收入差距 个人所得税 调节模型 家庭征收 

分 类 号：F812.42[经济管理—财政学]