湖北省个人所得税对城镇居民收入分配作用的实证研究——基于2000年～2013年的省级面板数据

The Income Redistribution Effect of Personal Income Tax to the Urban Residents in Hubei Province

理论上讲,个人所得税对收入分配应该具有一定的调节作用。利用2000年~2013年湖北省城镇居民收入的相关数据,根据基尼系数的计算方法,选择税前税后基尼系数和不同收入阶层的平均税率作为衡量指标,来对湖北省个人所得税的收入再分配效果做实证分析。结果发现:城镇居民的税后基尼系数比其税前基尼系数大,个人所得税的平均税率具有累退性,说明个人所得税对收入分配具有逆向调节作用。

In theory,the personal income tax should have regulating effect on income distribution. In this paper,we use data of urban resident income from 2002 to 2013 in Hubei Province to calculate the Gini coefficient according to simple calculation method. We select Gini coefficient and the average tax rate of different income groups as a measure index to examine the income redistribution effect of personal income tax to the urban residents in Hubei province.Through analysis,we find that the Gini coefficient after tax is greater than pre- tax Gini coefficient and the average tax rate of personal income tax is regressive. It indicates that the personal income tax has reverse regulation on income distribution.