个人所得税与社会保障对收入差距调节效果的研究

The Study on the Effect of Personal Income Tax and Social Security on the Adjustment of Income Gap

利用2007—2015年我国个人所得税与社会保障等面板数据,分别对个人所得税和社会保障降低不平等收入再分配的现状进行分析,对个人所得税收入与社会保障支出对收入差距的影响进行综合实证分析,最后验证在个人所得税占财政收入不同比重的条件下对收入调节作用效果的变化。结果发现:我国个人所得税和社会保障对于收入差距的调节作用均不显著;个人所得税和社会保障两种收入再分配的调节综合作用较为明显;随着个人所得税与财政收入比重的提高,基尼系数呈现递减趋势,有效缓解收入差距问题。对我国缓解收入差距提出建议。

By means of the panel data of personal income tax and social security from 2007 to 2015,this paper respectively analyzed the status of individual income tax and social security in reducing the inequality of income redistribution,and carried out the comprehensive empirical study about the influence of personal income tax and social security expenditure on the income gap.And then the final validation was given to the changes of effect on income adjustment under different proportions of individual income tax in financial revenue.The results show that both individual income tax and social security in our country have no obvious effect on the adjustment of income gap,but income redistribution of individual income tax and social security have more significant comprehensive effect.With the rise of individual income tax proportion in financial revenue,the Gini coefficient takes on the decreasing trend,and the income gap can be effectively reduced.Finally,some suggestions are put forward so as to reduce the income gap in our country.