收入不平等与最优个人所得税-转移支付再分配系统

Income Inequality and Optimal Personal Income Tax-Transfer Payment Policy

本文构建了个人所得税、转移支付以及个人所得税-转移支付系统对于居民收入不平等的实际、最优和最大效应指标。运用中国省份数据分析,发现中国个人所得税正在加速恶化居民收入不平等,并且在对收入不平等的影响中发挥主要作用;转移支付对收入不平等有一定的抑制作用,但力量较弱,而且离最优指标"要求"越来越远;个人所得税-转移支付系统加剧了收入不平等,并且加剧程度越来越严重,最后提出了相应的政策建议。

This article constnmts actual, optimal and maximum indicators about the effect of personal income tax, transfer payments and an integrated policies system of the two taxes to the income inequality. Analyzing the Chinese data , we find that China＇s individual income tax is increasingly deteriorating income inequality and plays a major role in the effects of income inequality. What＇s more, transfer payments have a certain but weak inhibitory effect on inequality, and the effect goes farther away from the optimal index requirements. The integrated policies system of personal income tax and transfer payments exacerbate income equality and are nowhere near its peak . Finally, This paper presents relevant policy recommendations.