个人所得税、居民收入结构与再分配调节——基于省级面板数据的实证检验  

Individual Income Tax,Income Structure and Redistribution Adjustment——Empirical Test Based on Provincial Panel Data

作　　者：匡浩宇 KUANG Hao-yu(School of Public Economics and Administration,Shanghai University of Finance and Economics,Shanghai 200433,China)

机构地区：[1]上海财经大学公共经济与管理学院,上海200433

出　　处：《经济体制改革》2021年第4期158-165,共8页Reform of Economic System

基　　金：中央高校基本科研业务费项目“用地管控、财政收益与土地出让”(2017110136)。

摘　　要：分税制改革以来,个人所得税制经过了一系列调整,目前已经建立起综合和分类相结合的体系。基于MT指数,测算2003~2019年征收个人所得税前后的城乡居民收入基尼系数及差值,结果显示,个人所得税在调节居民收入差距方面发挥着重要作用。通过固定效应模型,运用2003~2019年面板数据验证了个人所得税再分配调节功能与城乡居民收入差距基尼系数和个人所得税差距密切相关。进一步研究发现,居民收入结构影响了收入差距,财产性收入在不平等中扮演了重要角色。为此,应健全个人所得税制度,完善收入分配体系,运用数字经济技术提高征管水平,充分发挥个人所得税的再分配调节作用。Since the reform of the tax distribution system,the personal income tax system has been went through a series of adjustment,and a comprehensive and classified system has been established.Based on the MT index,the Gini coefficient and difference of urban and rural residents’income before and after the collection of personal income tax in 2003~2019 are measured and calculated.The results show that the individual income tax has played an important role in adjusting the income gap of residents.Through the fixed effect model,the panel data from 2003~2019 are used to verify that the adjustment function of individual income tax redistribution is closely related to the Gini coefficient and personal income tax gap between urban and rural residents.Further research found that the income structure of residents affects the income gap,and property income plays an important role in inequality.Therefore,it is suggested to improve the personal income tax system and the income distribution system,make full use of digital economy and technology to improve the level of collection and management,and give full play to the role of personal income tax redistribution and regulation.

关 键 词：个人所得税 收入分配 收入结构 

分 类 号：F812.42[经济管理—财政学]