经济理论与经济管理 ›› 2013, Vol. 33 ›› Issue (2): 59-65.
• 公共经济 • 上一篇 下一篇
石子印
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基金资助:
国家社会科学基金青年项目(11CJY090);中国博士后科学基金面上资助项目(2011M500266)
SHI Zi-Yin
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摘要: 传统观点认为个人所得税是公平与效率权衡的产物。但是,这种结论并没有考虑逃税因素。如果将逃税因素纳入分析框架,个人所得税调节收入分配的机制在不同条件下将存在差异,公平与效率可能同时实现。本文从公众收入中存在的隐性收入出发,分析了这种收入对个人所得税调节收入分配的影响,并总结出个人所得税存在高结构累进性与低结构累进性两种再分配机制。对于我国而言,低结构累进性的个人所得税才能发挥调节收入分配的作用。
关键词: 再分配机制 , 隐性收入 , 结构累进性
Abstract: The personal income tax contained a trade-off between efficiency and equity, whichwas consideredconventional wisdom in the public finance literature. But the tax evasion was ignored. Taking the tax evasion into the analysis, the adjustment mechanism of personal income tax was different under different conditions, where both efficiency and equity could be achieved. This paper analyzed the effect of the hidden income on adjustment mechanism of personal income tax, and concluded that there existed two adjustment mechanisms for personal income tax, one with high structural progressive and the other with low structural progressive. The regulation of income distribution could be achieved throughpersonal income tax with low structural progressive other than high structural progressive in China.
Key words: redistribution mechanism , hidden income , structural progressive
石子印. 我国个人所得税:如何调节收入分配[J]. 经济理论与经济管理, 2013, 33(2): 59-65.
SHI Zi-Yin. CHINA'S PERSONAL INCOME TAX: HOWTO ADJUST THE INCOME DISTRIBUTION[J]. Economic Theory and Business Management, 2013, 33(2): 59-65.
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