个人所得税“费用扣除额”变动的税收归宿收入分配效应研究——基于投入产出税收价格模型的一般均衡分析  

Research on the Taxation Incidence of Income Distribution Effect of Tax Livelihood Deduction for Individual Income Tax——General Equilibrium Analysis Based on Input-Output Tax Price Model

作　　者：郝春虹 王荔 Hao Chunhong;Wang Li

机构地区：[1]内蒙古财经大学经济学院

出　　处：《财政研究》2019年第11期115-128,共14页Public Finance Research

基　　金：国家社会科学基金一般项目“财富跨代转移和扩大中等收入阶层比重的税收调节研究”（15BGY132）

摘　　要：基于个人所得税“费用扣除额”5个数量标准的4次调整,本文利用投入产出理论方法,构建“投入产出税收价格模型”,并对劳动要素个人所得税的各部门实际平均税率、各部门实际有效税率和实际税收归宿下的居民税负水平进行测算。使用MT指数方法,测算了个人所得税“费用扣除额”标准变化下税收归宿的收入分配效应,确认政府减税行为的受益群体分布,以准确判断税收政策效果。Based on the four changes of 5 quantitative criteria for the“Livelihood Deduction”standard of individual income tax,this paper uses the input-output theory and method to construct the“input-output tax price model”,and measures the actual average tax rate of various industries,the actual effective tax rate of various industries and actual tax burden of households,based on taxation incidence of the labor factor individual income tax.Using the MT index method,we measure the income redistribution effect of tax incidence under the change of“Livelihood Deduction”standard of the individual income tax,to confirm the distribution of the benefit groups of the tax reduction and thus to accurately judge the effect of the tax policy.

关 键 词：费用扣除额 投入产出 MT 指数 分配效应 

分 类 号：F812.4[经济管理—财政学]