财经论丛
財經論叢
재경론총
Collected Essays On Finance and Economics
2012年
3期
44~50
,共null页
收入不平等 个人所得税一转移支付系统 再分配
收入不平等 箇人所得稅一轉移支付繫統 再分配
수입불평등 개인소득세일전이지부계통 재분배
income inequality; integrated policy system of personal income tax and transfer payments; redistribution
本文构建了个人所得税、转移支付以及个人所得税一转移支付系统对于居民收入不平等的实际、最优和最大效应指标。运用中国省份数据分析，发现中国个人所得税正在加速恶化居民收入不平等，并且在对收入不平等的影响中发挥主要作用；转移支付对收入不平等有一定的抑制作用，但力量较弱，而且离最优指标“要求”越来越远；个人所得税一转移支付系统加剧了收入不平等，并且加剧程度越来越严重，最后提出了相应的政策建议。
本文構建瞭箇人所得稅、轉移支付以及箇人所得稅一轉移支付繫統對于居民收入不平等的實際、最優和最大效應指標。運用中國省份數據分析，髮現中國箇人所得稅正在加速噁化居民收入不平等，併且在對收入不平等的影響中髮揮主要作用；轉移支付對收入不平等有一定的抑製作用，但力量較弱，而且離最優指標“要求”越來越遠；箇人所得稅一轉移支付繫統加劇瞭收入不平等，併且加劇程度越來越嚴重，最後提齣瞭相應的政策建議。
본문구건료개인소득세、전이지부이급개인소득세일전이지부계통대우거민수입불평등적실제、최우화최대효응지표。운용중국성빈수거분석，발현중국개인소득세정재가속악화거민수입불평등，병차재대수입불평등적영향중발휘주요작용；전이지부대수입불평등유일정적억제작용，단역량교약，이차리최우지표“요구”월래월원；개인소득세일전이지부계통가극료수입불평등，병차가극정도월래월엄중，최후제출료상응적정책건의。
This article constnmts actual, optimal and maximum indicators about the effect of personal income tax, transfer payments and an integrated policies system of the two taxes to the income inequality. Analyzing the Chinese data , we find that China＇s individual income tax is increasingly deteriorating income inequality and plays a major role in the effects of income inequality. What＇s more, transfer payments have a certain but weak inhibitory effect on inequality, and the effect goes farther away from the optimal index requirements. The integrated policies system of personal income tax and transfer payments exacerbate income equality and are nowhere near its peak . Finally, This paper presents relevant policy recommendations.
