CAJ | 학술논문

通过构建理论模型,可以发现,收入不平等带来了物价上涨,收入不平等使所得税税负降低,但收入不平等与政府消费性支出无关。基于中国面板数据的实证分析结果表明,为了有效抑制物价上涨和提高个人所得税税负,必须抑制收入不平等,但是,不能将收入不平等作为政府消费性支出的借口。
통과구건이론모형,가이발현,수입불평등대래료물개상창,수입불평등사소득세세부강저,단수입불평등여정부소비성지출무관。기우중국면판수거적실증분석결과표명,위료유효억제물개상창화제고개인소득세세부,필수억제수입불평등,단시,불능장수입불평등작위정부소비성지출적차구。
By building a theory model, the study of the paper indicates that rising prices and income in- equality are positively related, income inequality lowers income tax burden but has negative correlation with government consumption expenditure, which are tested and verified by applying Chinese panel data. Con- clusions and recommendations to reduce income inequality, effectively curb rising prices, alleviating income inequality is the effective way of raising the personal income tax burden and income inequality cannot be used as a basis for government consumption expenditure.