直接税对居民收入分配影响的实证分析  

An Empirical Analysis of Direct Tax's Impact on Individual Income Distribution

作　　者：潘文轩[1,2] 

机构地区：[1]上海行政学院经济学部,上海200233 [2]中国社会科学院财经战略研究院,北京100045

出　　处：《技术经济与管理研究》2015年第3期60-63,共4页Journal of Technical Economics & Management

基　　金：国家社会科学基金青年资助项目(12CJY098)

摘　　要：直接税对居民收入分配有重要影响,是缩小居民收入差距的主要手段之一。文章基于我国城镇居民按收入七等分组的收入和支出数据,综合运用了税负累进性测度、税前与税后收入差距比较、多元回归分析等定量研究方法,对2002-2012年间我国直接税居民收入分配效应进行了实证分析,结果发现:我国个人直接税负具有一定程度的累进性,但直接税降低收入不平等的总体效果并不十分明显,这与现行直接税的内部税种结构失衡、税制要素设计不合理等因素有关。分税种来看,个人所得税调节收入分配的效果优于财产税。基于促进居民收入公平分配目标,今后一个阶段直接税改革的总体思路与基本路径为要突出"调高"主基调,加强财产持有、转让环节的税制建设,优化直接税的税种结构进一步完善以个人所得税与房地产税为核心的直接税的税制设计与税收征管。Direct tax is an important factor affecting individual income distribution and is one of the main measures to reduce individuals＇ income gap.With quantitative methods including tax progressivity measurement,income before and after tax comparison as well as multiple regression,the paper makes an empirical analysis of China＇s direct tax＇s impact on individual income distribution from Year 2002 to 2012 based on urban residents＇ income and spending data with seven income levels.The outcome reveals that though individual direct tax burden has some degree of progressivity,the overall effect of direct tax on reducing income inequality is not quite obvious.The main reason for such result is inappropriate tax category structure and tax design in current direct tax system.From tax category view,individual income tax performs better than property tax in reducing income gap.Based on the objective of promoting equal individual income distribution,direct tax reform should focus on regulating high income and enhancing relevant taxes levying on holding and transferring property.Adjusting tax category structure within direct tax system as well as optimizing tax design and tax collection of individual income tax and property tax is core in the process.

关 键 词：直接税 居民收入分配 税收累进性 税种结构 

分 类 号：F812.42[经济管理—财政学]