个人所得税制度的收入分配效应——基于微观模拟的研究途径

本文提供了一个微观模拟模型,用于分析我国个人所得税制度的收入分配效应.模型通过收入调整、收入时化和税收制度实施更新微观个体的收入状态,通过对微观个体收入状态的统计估算税收制度的收入分配效应.应用吉林省城镇居民的微观数据,我们对个人所得税制度的收入分配效应进行了模拟.模拟结果表明:个人所得税制度的谩计基本满足居民之间和地区之间税负公平原则;尽管目前个人所得税制度的实施没有起到明显降低城镇居民收入差距的效果,但随着居民收入水平的持续增长和收入差距的不断扩大,税收制度调控居民收入分配的能力将不断增强.

Distribution Effects of Personal Income Tax System: A Micro-simulation Approach

This paper provides a micro - simulation model to analyze distribution effects of personal income tax system in China. The income states of the individuals are updated by income tuning, income aging and tax system running, and the income distribution effects are estimated by statistical methods on individuals. We do some simulation of personal income tax system with Jilin micro- data. The results show that the design of the personal income tax system can meet the principle of tax justice. Though the implementation of the personal income tax system cannot narrow income inequality of the urban residents significantly, with the sustained growth of income level and the constantly expanding of income inequality, its capacity of regulating income distribution will be gradually enhanced.