免征额与个人所得税的收入再分配效应
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| Title | The Exemption and The Redistribution of The Personal Income Tax
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| 作者 | 田志伟 胡怡建 宫映华 |
| Author | Tian Zhiwei,Hu Yijian and Gong Yinghua |
| 作者单位 | 上海财经大学 |
| Organization | Shanghai University of Finance and Economics |
| 作者Email | 120286069@qq.com |
| 中文关键词 | 免征额 收入再分配效应 单一税率 多级累进税率 个人所得税 |
| Key Words | the exemption, income redistribution, the flat tax, multistage progressive tax rate, personal income tax |
| 内容提要 | 免征额一直以来都是个人所得税改革与研究的重点领域。本文通过构建个人所得税的税制模拟模型，证明了免征额的大小与单一税率以及多级累进税率个人所得税的平均有效税率大小呈反比，与累进性的大小成正比，并且随着免征额的增大，单一税率以及多级累进税率个人所得税的收入再分配效应呈先上升后下降的倒U字型分布。这对于完善个人所得税税制设计的理论体系，以及指导个人所得税改革均具有重要的理论与现实意义，可以帮助我国现阶段的工薪所得税与未来综合征收的个人所得税更好的发挥调节收入分配差距的作用。 |
| Abstract | The exemption has been the key area of personal income tax reform. The study of the relationship between the exemption of personal income tax and income redistribution effect has important theoretical and practical significance to improve the theoretical system of the taxation system and guide the reform of personal income tax. In this paper, through the construction of the personal income tax model, it's has proved that the size of average effective tax rate and the amount of personal income tax exemption is inversely proportional, and the size of progressivity and the amount of personal income tax exemption are proportional. What's more, with the increase of the exemption, the income redistribution effect of personal income tax increases firstly and then decreases with an inverted U shaped distribution. The conclusion of this paper has very good applicability, and can be extended to our country at the present stage of the wage income tax and the future comprehensive collection of personal income tax. |
| 文章编号 | WP1315 |
| 登载时间 | 2018-12-12 |
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