我国收入分配差距及个人所得税调节作用的实证分析

本文通过计算我国城镇居民税前收入、税后收入和税收收入的基尼系数，计算各个收入阶层的平均税率及建立计量经济模型等多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。最后得出结论：目前我国收入分配差距仍呈扩大趋势，但没达到两极分化的程度，2002年以来个人所得税逐渐发挥对收入分配差距的调节作用。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，税收政策和其他社会保障的收入分配政策相结合，可以对缩小收入分配差距，建立社会主义和谐社会起到更大的作用。

An Empirical Analysis of Urban Households' Income Distribution Inequality and the Adjustment Effect of Individual Income Tax in China

This paper analyzes the effect of individual income tax on income distribution from different points of views, by calculating Gini coefficients of after-tax labor income, before-tax labor income and tax revenue, by calculating average tax rate of different income-groups and establishing econometric models. The conclusions are that income inequality is still presenting the expanded tendency, but is not to the extent of polarization. Individual income tax has been affecting income distribution since 2002. In order to improve present situation of income inequality, the government should raise the tax burden on high-income groups and increase the income of low-income groups. At the same time, the combination of tax policies and other social security policies is very important to adjust the income inequality.