个人所得税与收入差距关系的实证研究  

An Empirical Study on the Relationship between Individual Income Tax and Income Gap

作　　者：胡华[1] 

机构地区：[1]南开大学经济学院,天津300071

出　　处：《河北经贸大学学报》2017年第2期50-57,共8页Journal of Hebei University of Economics and Business

摘　　要：运用跨国截面数据与线性回归模型,发现税前收入差距较大的发达经济体倾向于采用较低的个税边际税率与平均税率,但"最高、最低边际税率之比"较大;税前收入差距较大的发展中经济体通常采用较高的个税边际税率与平均税率。发达、发展中经济体缩小收入差距的最有效措施是不同的,发达经济体应提高个税的最高边际税率、最低边际税率、平均税率,降低"最高、最低边际税率之比";发展中经济体应降低免征额。中国要缩小收入差距,应采用年度综合超额累进个税制,5级边际税率分别是10%、20%、25%、30%、35%,年免征额是15 000元,扣除免征额后的各税级距分别是0、276 32、552 64、828 96、110 528元。Based on international cross-sectional data and linear regression models,it is found that developed economies with larger pretax income gap tend to adopt lower marginal tax rates and average tax rate,but ＂the ratio of the top and bottom marginal tax rate＂ is larger; while developing economies with larger pretax income gap usually adopt higher marginal tax rates and average tax rate. Therefore, the most effective measures to narrow income gap between the developing and developed economies are different. On one hand,the developed economies should raise the top and bottom marginal tax rates as well as average tax rate, but decrease ＂the ratio of top and bottom marginal rate＂. On the other hand, the developing economies should reduce tax exemption. So the progressive tax system of annual comprehensive individual extra income should be adopted,aiming to narrow our income gap. And the 5-level marginal tax rates is to be 10%,20%,25%,30% and 35%,then the annual exemption shall be 15000 Yuan. After deducting the tax exemption level,the tax brackets is respectively 0,27632,55264,82896 and 110528 Yuan

关 键 词：个人所得税 收入差距 基尼系数 边际税率 平均税率 综合超额累进个税制 

分 类 号：F810.42[经济管理—财政学]