摘要
笔者应用一个微观模拟模型,对于三次个人所得税改革的收入分配效应和财政效应进行了对比动态研究。模拟实验量化了历次个税改革的财政效应与分配效应的差异,同时肯定了2006年的个税改革的积极性和必要性。并根据改革的作用效果,强调了2008年个税改革是2006年税制体系内的适度调解。最后指出历次税改都起到了一定的收入调节作用,但其作用效果将逐步减小,同时所带来的相对财政损失也将随经济增长而迅速递减。
In this paper,by the use of a micro-simulation model,the comparative studies of the income distribution effects and financial effects between the three personal income tax reforms are engaged in.The results of the experiments quantify the differences between the reforms.The experiments confirm that the reform of 2006 is the positive and necessary.And according to the effects of the reform,it is confirmed that the tax reform of 2008 be a moderate mediation in the tax system of 2006.At last it points out that the tax reforms play certain roles in regulating income,but the restriction effects will be gradually reduced,while along with economic growth the relative loss of the revenue they caused will be rapidly declining.
出处
《东北师大学报（哲学社会科学版）》
CSSCI
北大核心
2011年第3期48-53,共6页
Journal of Northeast Normal University(Philosophy and Social Science Edition)
基金
教育部人文社会科学研究青年基金项目(10YJC790243)
中国博士后科学基金面上资助(20100470475)
关键词
个人所得税
收入分配
微观动态分析
微观模拟模型
personal income tax
income distribution
micro-dynamic analysis
micro-simulation model
