CAJ | 학술논문

通过收集中国28个省、市、自治区2003-2012年的面板数据一方面验证库兹涅茨曲线在中国是否成立，另一方面，在库兹涅茨曲线基础之上验证2006年和2011年个人所得税调整对中国城镇居民收入差距的影响。实证研究结果表明，库兹涅茨曲线在中国显著存在，而且当人均实际GDP达到20000元（2003年不变价格）左右时，中国城镇居民的收入差距随着人均GDP的进一步增加而逐渐下降，与跨国面板的实证结论一致。在该库兹涅茨曲线基础之上2006年个人所得税调整对城镇居民收入差距的影响不显著，而2011年的个人所得税调整则显著地降低了中国城镇居民的收入差距。
통과수집중국28개성、시、자치구2003-2012년적면판수거일방면험증고자열자곡선재중국시부성립，령일방면，재고자열자곡선기출지상험증2006년화2011년개인소득세조정대중국성진거민수입차거적영향。실증연구결과표명，고자열자곡선재중국현저존재，이차당인균실제GDP체도20000원（2003년불변개격）좌우시，중국성진거민적수입차거수착인균GDP적진일보증가이축점하강，여과국면판적실증결론일치。재해고자열자곡선기출지상2006년개인소득세조정대성진거민수입차거적영향불현저，이2011년적개인소득세조정칙현저지강저료중국성진거민적수입차거。
The current paper collects panel data of China's 28 provinces, municipalities and autonomous regions during 2003-2012 to test on the validation of Kuznets curve in China on one hand. On the other hand, this paper tests on the impacts of personal income tax adjustment in 2006 and 2011 on China's urban household income disparity. The empirical results indicate there is a significant Kuznets curve in China's urban household income distribution. When per capita GDP reached about RMB 20000 yuan, China's urban household income disparity will decline with the further growth of per capita GDP. This re-sult is consistently with empirical conclusion of cross-country panel data. Based on the Kuznets curve, the empirical results also indicate that the impact of personal income tax adjustment in 2006 on urban household income disparity is not signifi-cant, while personal income tax adjustment in 2011 has significantly reduced China's urban household income disparity.