拉弗曲线的深度分析--兼析中国个人所得税制的政策涵义

目前,中国贫富差距越来越大,已对社会经济发展构成不利.个人所得税应成为再分配的调节工具之一,适当的个人所得税边际税率机制并不会像想象的那样伤害效率.但强调效率的人会以拉弗曲线为依据,主张降低个人所得税边际税率.本文对拉弗曲线进行了较深入的分析,证明拉弗曲线在说明个人所得税边际税率与税收之间的关系时,存在一定的理论缺陷和局限性.中国个人所得税制应该加重高收入者税负,尽量不伤害中间阶层,减轻低收入者税负.

Further Analysis of the Laffer Curve

In China, at present, income gap between the rich and the poor is bigger and bigger, and has harmed the socio-economic development. The author hold that the individual income tax should be one of the redistribute instruments, and proper mechanism of individual income marginal tax rate is not harm efficiency. But people who emphasize the efficiency often base the Laffer curve, and insist decreasing the marginal tax rate of individual income tax. This paper further analyses the Laffer curve, argues the Laffer curve being vice and limitation in theory when it explains the relation of revenue and the marginal tax rate. On this base, this paper brings forward some thoughts on China's revolution of the individual income tax. Bearing in mind the objective of common prosperity, we should try to raise the proportion of the middle-income group and increase the income of the low-income group. In primary distribution, we should pay more attention to efficiency; in redistribution, we should pay more attention to fairness and strengthen the function of the government in regulating income distribution to narrow the gap if it is too wide.