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针对微观数据缺乏的情况,借助位置-尺度分布族、截尾分布等统计概念与性质,提出了基于收入随机变量、分布函数的个人所得税制度对收入差距影响效应的测度方法.方法适用于微观调查数据,也适用于收入分组数据.作为应用,将该方法用于2008-2010年我国个人所得税制度对收入分配影响效应的定量分析.结果表明:个人所得税制度使收入差距的扩大趋势得到抑制,基本符合居民之间的税负公平原则.但随着城镇居民收入的增长,既定个人所得税制度优化收入分配结构的能力逐年减弱,免税额和应税区间的改革具有合理性.
Aiming at the lack of microcosmic data, this paper proposes a measure method to measure the effect of income tax on personal income tax based on income random variables and distribution function, using the statistical concepts and properties of location-scale distribution and censored distribution. As well as the data of income grouping.As an application, this method is applied to the quantitative analysis of the effect of personal income tax system on income distribution in China from 2008 to 2010. The results show that the personal income tax system can restrain the widening income gap, and the basic In line with the principle of fair tax burden among residents.But with the increase of urban residents income, the ability of the established personal income tax system to optimize the income distribution structure weakened year by year, and the reform of tax allowance and taxable range is reasonable.