个人所得税调节收入分配差距的作用分析

An Analysis on the Effects of Adjusting the Personal Income Tax Gap

选取基尼系数作为衡量收入差距大小的指标,分别计算了我国1998年—2014年城镇居民税前与税后收入的基尼系数,以此来分析个人所得税这一税收政策调节城镇居民收入分配差距的作用效果。结果表明,我国城镇居民收入差距从1998年—2014年呈不断扩大的趋势,个人所得税调节收入分配差距的作用效果总体比较微弱。最后针对个税调节收入分配差距作用微弱的原因进行分析,并提出相应对策,以期个人所得税的调节作用能够得到更好的发挥。

This paper calculated Gini coefficient of urban residents＇ pre-tax income and after-tax income and analyzed the regulation of personal income tax on urban residents income gap.The research shows that the current income gap is widening and the personal income tax to adjust income distribution gap is not obvious.Finally the paper explores why personal income tax plays a weak role in regulating the income distribution gap and proposes some appropriate measures to solve the problem.