有限识别力、“助推”式设计与个人所得税税基研究

Limited Identification, “Nudge” Design and Research on Individual Income Tax Base

个人所得税一直被认为是调节收入分配差距、维护社会正义的重要工具。个人所得税税基以收入为准且具有累进性质,累进的个人所得税能够有效维护公平但存在效率损失。当前中国个人所得税税制设计具有一定调节效果,但仍存在改进空间,主要是由税基设计维度单一而引发的。税收是调节个人选择和社会福利的工具,税基如果考虑人的心理活动,那么个人所得税可能在更大范围内兼容效率与公平,从而提升中国个人所得税的经济效率和收入分配调节能力。本文以有限识别力作为税基的分段基础,将收入来源和储蓄目的作为“二维收入”税基选择基础,提出基于职业选择累进的个人所得税税基,能更有效实现效率和公平的兼容。

Individual Income Tax has always been considered as an important tool for adjusting the gap of income distribution and maintaining social justice.The tax base of Individual Income Tax is based on personal income and has a progressive nature.A progressive Individual Income Tax can effectively maintain fairness but may lead to efficiency loss.Currently,the design of the Individual Income Tax system in China is of some usefulness,but due to the over-simplification of the tax-base design dimension there is still room for improvement.Tax is a tool to regulate individual choice and social welfare.Individual Income Tax would be compatible with efficiency and fairness in a larger range,so as to enhance the economic efficiency and the ability of income distribution regulation if the tax base considers human psychological activity.Using the limited identification force as a piecewise basis of the tax base,the income source and the purpose of savings as the basis of the“two dimensional income”tax base,this paper puts forward that the system can more effectively achieve the compatibility of efficiency and fairness if the progressive Individual Income Tax base is set on the occupation.