我国个人所得税再分配效应研究

Study on the Redistributive Impact of China's Personal Income Tax

笔者利用西南财经大学中国家庭金融调查的样本数据,分别模拟测算出个人所得税对其的再分配效应:个人所得税发挥着正向的再分配作用;税制产生的不公平现象凸显;财产性收入个人所得税税率并非一定与再分配效应正相关。

This paper discusses about redistributive impact of the individual income tax based on the Chinese financial investigation samples data： positive redistributive impact of recently individual income tax; unfairness caused by scheduler system of taxation; property tax has no significant negative relation of redistribution effect.