我国个人所得税现状及再分配效应的实证分析

通过计算税前收入基尼系数、平均税率、税收集中系数、平均税率弹性、累进性弹性和税后收入不平等百分比变化等指标,实证分析了1995—2009年间我国个人所得税的再分配效应及影响因素。结果表明：除2006年外,我国个人所得税起到了正向、且进一步加强的再分配效应,但调节效果有限。其主要原因在于：个人所得税总体收入水平比较低,各阶层税收负担相对不公平;虽然平均税率弹性和累进性弹性的绝对值呈上升趋势,但数值非常小;税前收入不平等迅速增加,平均税率明显偏低,以及累进性下降趋势导致税后收入不平等迅速上升。

An Empirical Study on the Situation and Redistribution Effect of Personal Income Tax in China

This paper gives a deeply analysis the redistribution of personal income tax(PIT) and influencing factors with the data of 1995—2009 on the basis of calculating the Gini index of before-tax income,average tax rate,tax concentration index,the elasticity of average tax rate,progressive elasticity,and the change of percentage in after-tax income inequality.It shows that,except the year of 2006,Chinese PIT has a positive and increasingly strengthened,though inadequate,redistribution effect.The main reasons for that are: the total PIT level is low,whereas the tax burdens on different classes are relatively unfair;the absolute value of the elasticity of average tax rate and progressive elasticity has increasing tendency,but is too small;before-tax income inequality mushrooms,average tax rate is evidently on the low side and the progressive downtrend leads to the increasing of after-tax income inequality.