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税级攀升(bracket creep)是指在累进的个人所得税模式下,由于物价上涨推高名义收入,纳税人面临更高的边际税率,因而增加税收负担、降低实际收入的经济现象,税级攀升通过减少劳动供给、降低储蓄水平、阻碍产业优化、增加税收成本等方式影响经济效率,通过增加工薪阶层的税收负担等方式扩大收入差距。矫正税级攀升,减轻物价上涨引发税负上升对经济发展和社会分配的不利影响,需要从以下两个方面入手:
The bracket creep refers to the tax level climbing through the progressive personal income tax model because of rising price hikes to raise nominal income and taxpayers to face higher marginal tax rates, thus increasing the tax burden and reducing the real income economy Reduce the supply of labor, reduce the level of savings, hinder industrial optimization, increase tax costs and other means of economic efficiency, increase the tax burden on working-class workers and other ways to expand the income gap. Correcting the rising tax levels and alleviating the adverse effects of the rising tax burden on economic development and social distribution caused by rising prices need to be started in the following two aspects: