| 促进公平分配的个人所得税制累进度研究 |
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| 引用本文： | 高凤勤,许可. 促进公平分配的个人所得税制累进度研究[J]. 重庆大学学报(社会科学版), 2012, 18(2): 55-59. DOI: 10.3969/j.issn.1008-5831.2012.02.009 |
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| 作者姓名： | 高凤勤 许可 |
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| 作者单位： | 1.山东财经大学财政税务学院,山东济南,250014;2.中央财经大学商学院,北京,102206 |
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| 基金项目： | 国家社科基金青年项目,教育部人文社会科学研究青年基金,山东省软科学项目,山东省优秀中青年科学家科研奖励基金 |
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| 摘 要： | 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Pf(ǎ)hler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.
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| 关 键 词： | 累进度 公平分配 个人所得税制 |
On the Progressivity of Personal Income Tax System with Equitable Distribution |
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| GAO Feng qin and XU Ke. On the Progressivity of Personal Income Tax System with Equitable Distribution[J]. Journal of Chongqing University(Social Sciences Edition), 2012, 18(2): 55-59. DOI: 10.3969/j.issn.1008-5831.2012.02.009 |
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| Authors: | GAO Feng qin and XU Ke |
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| Affiliation: | 1.School of Finance and Tax,Shandong University of Finance and Economics,Jinan 250014,P.R.China; 2.School of Business,Central University of Finance and Economics,Beijing 102206,P.R.China) |
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| Abstract: | The progressivity of personal income tax system reflects the extent of its equitable distribution.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 Pfhler,we build the decomposition model of progressive personal income tax system and propose the basic design ideas of progressive personal income tax system based on the model conclusion. |
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| Keywords: | progressivity equitable distribution personal income tax system |
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