CAJ | 학술논문

个人所得税制累进度的大小反映了其公平分配的程度。国内外研究文献将影响个人所得税制累进度的因素分解为税率结构、宽免额、扣除项目、减免税和偷逃税五个因素。在借鉴Kakwani相对集中曲线和Pfahler个人所得税制模型的基础上，构建影响个人所得税制累进度的五因素分解模型，并以该模型结论为依据提出提高中国现行个人所得税制累进度促进公平分配的基本思路。
개인소득세제루진도적대소반영료기공평분배적정도。국내외연구문헌장영향개인소득세제루진도적인소분해위세솔결구、관면액、구제항목、감면세화투도세오개인소。재차감Kakwani상대집중곡선화Pfahler개인소득세제모형적기출상，구건영향개인소득세제루진도적오인소분해모형，병이해모형결론위의거제출제고중국현행개인소득세제루진도촉진공평분배적기본사로。
The progressivity of personal income tax system reflects the extent of its equitable distribu- tion. According to the literature of home and abroad, the affection of progressivity of personal income tax system can be divided into five factors including tax rate structure, allowance, deductions, tax incentives and tax evasion. On the basis of the relative concentration curve of Kakwani and the individual income tax system model of Pfahler, we build the decomposition model of progressive personal income tax system and propose the basic design ideas of pro- gressive personal income tax system based on the model conclusion.