开放视角下中国个人所得税收入再分配效应研究  

Income Redistribution Effect of China's Individual Income Taxation from an open perspective: Measurement,Simulation and Tax System Design

作　　者：周心怡 龚锋[2] 

机构地区：[1]北京大学经济学院 [2]武汉大学经济与管理学院财政与税收系

出　　处：《亚太经济》2018年第2期114-123,152,共10页Asia-Pacific Economic Review

摘　　要：运用微观模拟方法测度中国历次个人所得税改革的收入效应和再分配效应,结果显示,与此前两次税改相比,2011年个税改革弱化了个人所得税原本就比较微弱的再分配功能,这与现行税制要素的特征存在密切关系。模拟结果显示,具有税率级次为4级、免征额在3000-4000元/月,且最高边际税率是最低边际税率的2-4倍等特征的个税税制,能较好地发挥收入效应和再分配效应。此外,在抚养、赡养、住房贷款等家庭因素上进行税前减免也能更好地促进收入公平,缩小收入分配差距。Based on microsimulation method,this paper measures the income effect and redistribution effect of China's individual income tax reforms; on this basis,this paper refers to current individual income tax of America,Japan,Britain and other countries,and examines the effect of different tax design schemes and family factors on income inequality and tax revenue. T he measurement shows that,compared with previous tax reforms,the 2011 reform weakened the redistribution function which had been relatively weak,and this has a close relationship with the features of tax elements; the simulation result shows that,the taxation can play a better income effect and redistribution effect when it has four levels of tax rate,3000 yuan/month-4000 yuan/month exemption amount,and the highest marginal tax rate is 2-4 times the minimum marginal tax rate. Besides,tax relief can efficiently promote income equality when considering custody,alimony,housing loans and other family factors.

关 键 词：工资薪金所得税 再分配效应 免征额 税率级距 微观模拟 

分 类 号：F812[经济管理—财政学]