个人所得税改革与收入分配——基于女性视角的微观模拟

本文采用微观模拟模型．利用全国范围内的抽样调查数据对我国2008年和2011年两次个人所得税制度改革对女性收入分配影响进行实证分析。模拟结果表明：我国2008年和2011年的个人所得税制度改革对缩小女性职工单位间收入差距具有一定的作用；2011年个税改革较2008年的个税改革更具收入调节作用；2011年个税制度对女性低收入阶层不利，对高收入阶层具有一定的抑制作用，但抑制作用十分有限。因此，实行综合与分类相结合的个人所得税税制是个税发展的必然。建议在条件成熟时对个人所得税实行家庭联合申报制度．并且根据不同群体就业特征制定有针对性的税收政策及就业政策。

Personal Income Tax Reform and the Income Distribution -Based on Female Perspective by Micro-simulation Approach

Based on the micro-simulation model, this paper empirically analyses female＇s income distribution of the per- sonal income tax system reform of 2008 and 2011, using the nationwide sample survey data. The simulation resuhs show the tax system reform had a certain role for narrowing the income gap in different ownership units between female workers. Tax reform of 2011 was better than 2008. Tax system in 2011 went against women low-income groups, and had certain inhibitory effect to high income class but the effect is limited. Therefore, in an area ripe, a family joint declaration system should be carried out. According to the employment characteristics of different groups, we should formulate pointed tax and employment policy.