个人所得税的收入分配效应——一个异质性世代交替模型的数值模拟分析
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| Title | The Income Distribution Effects of Personal Taxes:Numerical Simulation Analysis Based on a Heterogeneous OLG Model
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| 作者 | 刘元生 杨澄宇 袁强 |
| Author | Liu Yuansheng, Yang Chengyu and Yuan Qiang |
| 作者单位 | 北京师范大学 |
| Organization | Beijing Normal University |
| 作者Email | lysmails@gmail.com；cyang@bnu.edu.cn；yuanqiang@bnu.edu.cn |
| 中文关键词 | 异质性个体 个人所得税 收入分配 |
| Key Words | Heterogeneous Agents; Income Tax; Redistribution Policy |
| 内容提要 | 本文通过建立一个包含人力资本投资和政府税收的两阶段世代交替模型讨论了个人所得税免征额和税率对收入和财富分配以及经济增长的影响作用。在模型中我们引入了两种能力异质性，即体能和学习能力的差异；能力的不同会影响个人的收入和教育选择，进而影响收入分配和人力资本积累。模型中的主要参数依据中国数据进行了校准。数值模拟发现，劳动所得税免征额与收入的基尼系数呈U型曲线关系。对于给定的税率，存在一个使基尼系数最小化的免征额，此后进一步提高免征额会使基尼系数上升，但对经济增长有一定的促进作用。为减少收入分配的差距，免征额应随收入分布的变化进行调整。一般来说，个人所得税税率与经济增长率呈反向变动，反映了公平和效率之间的取舍关系。 |
| Abstract | In this paper, we build a two-period overlapping generations model with human capital investment and taxes to discuss the effects of exemption and tax rates on income distribution, wealth distribution and economic growth. The model economy is characterized by heterogeneous individuals who differ in physical strength and learning ability. Each individual chooses saving, education time and leisure time to optimize his or her lifetime utility. The main parameters are calibrated using China’s empirical data. Numerical simulation shows a U shaped relationship between the exemption level of income taxes and the income Gini coefficient. Given the tax rate, there exists an optimal exemption that minimizes the Gini coefficient. When exceeding the optimal value, the exemption increases both the Gini coefficient and growth rate. In order to reduce the inequality of income distribution, the exemption should be adjusted as income grows. In general, the income tax rate exhibits an inverse relationship with the economic growth rate, which indicates the tradeoff between equity and efficiency. |
| 文章编号 | WP351 |
| 登载时间 | 2012-08-31 |
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