以年龄为标签优化个人所得税制度——从黄金收入年龄说起  

Optimizing the Personal Income Tax with Age as a Tag:Insights from the Golden Age

作　　者：杨晓亮 阮慧 郑显颖 张克中 YANG Xiaoliang;RUAN Hui;ZHENG Xianying;ZHANG Kezhong(Zhongnan University of Economics and Law)

机构地区：[1]中南财经政法大学财政税务学院、收入分配与现代财政学科创新引智基地 [2]中南财经政法大学财政税务学院

出　　处：《经济学（季刊）》2024年第6期1816-1833,共18页China Economic Quarterly

基　　金：国家社科基金重大项目(23ZDA097)阶段性研究成果之一;中南财经政法大学中央高校基本科研业务费专项资金(2722024 BQ018)资助。

摘　　要：中国黄金收入年龄的提前与年龄导致的机会不平等密切相关。然而,中国现行所得税制未充分关注劳动年龄的相对弱势群体。本文在Mirrlees最优税模型中引入了年龄作为机会标签,采用基于入户调查数据的数值模拟方法,探究了中国实施区分年龄所得税制的可行性,并设计了分年龄段的收入分级所得税表。结果表明,相较于忽视年龄的所得税制,区分年龄的所得税制不仅能够实现帕累托改进的社会福利提升,还可以更大程度地降低不平等。The young golden age of earnings in China is closely related to age-driven inequality of opportunity. However, China's current income tax has not addressed the relatively disadvantaged groups in terms of labor age.Our research introduces age as the opportunity tag into the Mirrlees model to explore the feasibility of implementing an age-based optimal income tax in China using numerical simulations based on household survey data. We find that compared to an age-independent income tax, an age-based income tax can achieve a Pareto-improving increase in social welfare and also significantly reduce income inequality.

关 键 词：最优所得税 黄金收入年龄 机会不平等 

分 类 号：F812.42[经济管理—财政学]