含有负所得税的最优所得税再研究

Restudy on Optimum Income Taxation Embedded with Negative Income Tax

文章在借鉴已有最优线性和非线性所得税研究成果基础上,结合中国国情提出含有负所得税的最优非线性所得税模型(有缓冲地带),即修正的Mirrlees税收函数,进而得出一些与以往研究不同的结论,从而进一步发展和充实了最优所得税理论。这对于在目前我国日益扩大的收入分配差距尚未根本性扭转的背景下重新审视我国现有的税收政策,通过实施负所得税制度重构收入分配政策具有重要的参考价值和借鉴意义。

Based on foreign theoretical researches on optimum linear income taxation and non-linear income taxation, this paper establishes an optimum non-linear income taxation model embedded with negative income tax （with buffer zone）, namely revised Mirrlees taxation function. Then it reaches some unprecedented conclusions and further enriches the literature on optimum income taxation. Without a fundamental reversal of gradually in- creasing income distribution gap in China, the theoretical research provides important lessons for reviewing current tax policies and reconstructing income distribution system by the implementation of negative income taxation.