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在估计我国城镇居民工薪所得分布密度函数的基础上,计算了2011年工薪所得税改革之后的再分配效应。结果显示,我国工薪所得税的再分配效应微弱。尽管累进性高于国际水平,但是,由于税制设计中存在较大的级距差异,导致累进性随税前收入不平等的增加而逐渐减小,这不利于工薪所得税发挥调节作用。另外,较低的平均税率水平也降低了工薪所得税的再分配效应。如果政府试图通过工薪所得税调节收入差距,则提高该税的规模是十分必要的。
On the basis of estimating the distribution density function of the wage income of urban residents in China, the redistribution effect of the wage income tax reform in 2011 was calculated. The results show that the redistribution effect of wage and income tax in China is weak. Although the progressiveness is higher than the international level, due to the large gap between the levels in the tax system design, the gradual decrease gradually with the increase of the pre-tax income inequality, which is unfavorable to the wage-tax adjustment. In addition, a lower average tax rate also reduces the redistributive effect of Wages Income Tax. If the government tries to adjust the income gap through wage income tax, it is necessary to raise the scale of the tax.