减税降费有助于缩小中国家庭经济不平等吗--来自2011年个税改革的证据

Can Tax Cuts and Fee Reductions Reduce China's Household Economic Inequality:Evidence from Individual Income Tax Reform in 2011

共同富裕要求我们从多维视角审视物质层面的不平等,在当前减税降费的大背景下,个人所得税是调控收入分配的关键手段。文章从收入、消费和财产所构成的多维经济不平等视角出发,对2011年个人所得税改革调节家庭经济不平等的效应进行了探讨。研究发现:个人所得税改革的公平效应是显著的,使经济不平等程度下降了13.64%,其中对城市地区的调节效应更强,对低福利阶层和高福利阶层的影响相对显著。在作用机制方面,个人所得税改革主要影响收入不平等,并进一步作用于消费不平等和财产不平等,最终影响经济不平等。为充分发挥个人所得税的调节效应,应逐步提高个人所得税比重,补充和细化专项附加扣除项目与标准,逐步以家庭为基础征收个税。

Common prosperity requires us to examine material inequality from a multi-dimensional perspective.In the context of tax cuts and fee reductions,personal income tax is a key measure to regulate income distribution.From the perspective of multi-dimensional inequality composed of income,consumption and property,this paper studies the effect of personal income tax reform in 2011 on adjusting family economic inequality.It is found that the fairness effect of individual income tax reform is significant,which reduces the degree of unfairness by 13.64%.The adjustment effect is stronger in urban areas,and the effect is relatively significant for the low welfare class and the high welfare class.In terms of mechanism,the reform of personal income tax mainly affects income inequality,and further affects consumption inequality and property inequality,and finally affects economic inequality.To give full play to the adjustment effect of individual income tax,we should gradually increase the proportion of individual income tax,supplement and refine special additional deduction items and standards,and gradually levy individual income tax on the basis of households.