个人所得税、减贫效应与居民收入增长的相对益贫性

本文结合国际前沿收入分配测度方法，基于贫困增长曲线（poverty growth curve，PGC）和收入增长相对益贫性（Relative pro-poorness of Growth，RPG）测度指标，应用2013年发布的新一轮中国健康与营养调查（CHNS）微观数据，从居民收入增长的相对益贫性这一新视角分析个人所得税的减贫效应及其对中国城乡居民收入分配的影响，由此阐释个人所得税对居民收入增长相对益贫性的影响机理，并得到更具针对性的个人所得税政策启示。

Personal Income Tax,Poverty Reduction Effect and Relative Pro-poorness of Income Growth

This paper analyses the poverty reduction effect of personal income tax and it’s impact on China’s urban-rural income distribution, from the new perspective of relative pro-poorness of income growth, based on the international front method of the income distribution measuring: poverty growth curve(PGC) and relative growth pro-poorness(PRG) indicator, applying the latest CHNS micro-data of urban and rural residents in China published in 2013. Thus this paper explains the mechanism of personal income tax effect on the relative pro-poorness of income growth, and offers more targeted personal income tax policies implications.