作　　者： ;

机构地区： 华南师范大学

出　　处： 《经济学报》 2018年第3期142-168,共27页

摘　　要： 本文基于CHNS的1997—2011年微观社会调查数据,运用刀切法实证评估了我国1996—2010年个人所得税的税收再分配效应。评估结果发现,两次税改政策主要通过提高税率和税收累进性方式提高了税收再分配效应,而对工薪税和经营税直接体现了平均税率和税收累进性的权衡取舍。从税收公平性看,税改政策在提高税收垂直效应数值的同时,降低了税收的横向不公平效应和再排序效应。固定家庭抽样的子样本分析结果表明,总样本分析的主要结论具有稳健特征;细分城市和农村样本分析表明税改政策影响税收再分配效应的规律大体一致,但是效应存在差别。总的来看,我国税改政策最大限度地兼顾了税收公平性问题,但是税收的平均税率较低、税收累进性较高,导致我国税收再分配效应功能有限,缩减贫富差距的税改政策还依然存在很大的作为空间。 Based on jackknife method and close equals groups, this paper used data of CHNS from 1997 to 2011 to decompose the redistributive effect of the personal income tax in China. The empirical results showed that tax reform in 2006 and 2008 had improved the progressivity of the tax system and average tax rate, while the redistributive effect in payroll tax and business tax indicated the trade off relationship between the progressivity of the tax system and average tax rate. From the perspective of the equality of tax system, the tax reform increased vertical progressivity effect and reduced horizontal inequity effect and re ranking effect. Sub sample analysis showed that the main conclusions were the same as that of total sample, and the change of redistribution effects were largely the same between the city and the rural. In a word, Chinese tax reform in 2006 and 2008 paid too much attention on the equality of tax system and focused less about the redistributive effect, so the huge gap between the rich and the poor still called for a big tax reform.

关 键 词： 税收累进性 再分配效应 横向不公平 垂直效应 刀切法

分 类 号： [F812.42]

领　　域： []