摘要
近100年以来,世界经历了两次大危机,而这两次大危机都是始发于美国。本文根据美国1913—2011年经验数据,比较分析美国个人所得税税率变化对贫富差距的影响。本文研究结论:(1)美国近100年的最高阶层收入比重和贫富差距整体上呈"U"型,而不是kuznets(1955)提出的倒"U"型;(2)个人所得税对贫富差距的调节起到重要的作用。
Over the past 100 years, the world has experienced two major crises, which two major crisis originated in the United States. Based on experience data analysis from 1913 to 2011, the paper analysis relationship between American personal income tax rate and wealth gap. The study concluded： （1） United States nearly 100 years the proportion of the highest levels of income and wealth gap is the whole ＂U＂, rather than inverted ＂U＂ shaped kuznets （1955） proposed; （2） The personal income tax play an important role on the wealth gap regulation. Results of the study have important reference for the future reform of tax system.
出处
《财经科学》
CSSCI
北大核心
2014年第4期119-127,共9页
Finance & Economics
关键词
美国
个人所得税
贫富差距
U. S.
Personal Income
Gap between Rich and Poor
