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一个社会的收入分配问题,不但反映了经济增长为各阶层带来的福利的丰裕状况,而且关系到效率和公平这两大社会经济福利准则的实现。本文从征税前后基尼系数、平均税率以及建立回归模型等角度分析了个人所得税对城镇居民收入分配差距的调节作用。分析发现:我国城镇居民收入分配差距呈扩大趋势;个人所得税对缩小居民收入差距有良好的促进作用,但是这种正向调节作用从2002年才开始显现;通过提高个税起征点、调整税率,对高收入阶层课以重税,同时增加低收入阶层的可支配收入,是改善目前收入分配不平等状况行之有效的措施。
The issue of the distribution of income of a society not only reflects the abundant state of economic growth brought by the various social strata but also relates to the realization of the two social and economic welfare norms of efficiency and fairness. This article analyzes the adjustment of income tax on urban residents’ income distribution gap from the perspective of Gini coefficient, average tax rate and the establishment of regression model before and after taxation. The analysis shows that the gap between income distribution of urban residents in our country shows a widening trend. Personal income tax has a positive effect on narrowing the income gap among residents. However, this positive regulatory effect began to emerge in 2002; the tax rate was adjusted by raising the tax threshold , Imposing heavy taxes on high-income class classes and increasing the disposable income of low-income groups is an effective measure to improve the current inequality in income distribution.