通货膨胀对个人所得税调节收入分配的影响研究——基于对微观数据样本的模拟测算和分析  

Research on the Influence of Inflation on Personal Income Tax Adjusting Income Distribution——Based on the Simulation and Analysis of Micro Data Samples

作　　者：李立 李铭 Li Li;Li Ming

机构地区：[1]中国财政科学研究院

出　　处：《财政研究》2019年第10期100-113,共14页Public Finance Research

摘　　要：在我国历次个人所得税改革中,"税制惰性"问题一直是影响个人所得税调节收入分配能力提升的障碍,而通货膨胀是导致个人所得税产生"税制惰性"的重要因素之一。本文从个人所得税税基、税负状况、收入分配效应以及税制累进程度等多个层面详细分析了通货膨胀对我国个人所得税调节收入分配的影响,发现通货膨胀改变个人所得税税基的真实值,进而引发纳税档次变化。在"档次爬升"效应触发后,通货膨胀又将进一步改变不同收入群体的个税税负状况、个税收入分配效应及税制累进程度。为了进一步探究通货膨胀对个人所得税具体影响,本文分别以CFPS(中国家庭追踪调查)和国家统计局社会经济调查司发布的微观数据为样本,运用洛伦兹曲线拟合法对通货膨胀发生前后个人所得税税制累进程度进行了测算,并通过Silber分解实现了对通货膨胀所导致个人所得税税制累进程度下降的贡献率的测算。在理论和实证分析基础上,就我国如何有效控制通货膨胀对个人所得税调节收入分配作用的影响,提出了具体的政策建议。In past personal income tax reforms,"tax inertia"has been an important obstacle to improve the ability of personal income tax to adjust income distribution,and inflation is one of the important factors leading to the"tax inertia"of personal income tax.This paper analyzes the influence of inflation on the ability of personal income tax to adjust income distribution from the aspects of personal income tax base,tax burden status and tax progression.It is found that inflation will change the real value of personal income tax base,thus causing the change of tax bracket.After the promotion of"bracket creep",inflation will further change the status of individual tax burden and the progression degree of tax system for different income groups.On this basis,we put forward suggestions on how to control the influence of inflation on personal income tax adjusting income distribution.

关 键 词：个人所得税 通货膨胀 收入分配 档次爬升 

分 类 号：F812[经济管理—财政学]