摘要
随着我国经济的持续增长,城镇化进程不断推进,城镇居民收入及城镇化水平对个人所得税收入的影响愈发凸显。本文利用对数平均迪氏分解技术与Tapio脱钩指数,测算出2012-2016年全国及部分省份城镇居民收入与城镇化率对个人所得税收入的影响及脱钩关系。研究表明:现阶段居民收入仍是影响个人所得税收入的关键因素,城镇化率对个人所得税收入的贡献相对较小,但是城镇化率的小幅提升会引起个人所得税收入的显著提高。与此同时,居民收入及城镇化率对个人所得税收入的影响在不同地区呈现阶段性差异。
With China’s continuous economic growth and urbanization, personal income tax revenue has been more and more impacted by the urban residents’ income and urbanization level. This paper applied the LMDI decomposition approach and Tapio decoupling index to calculate the impact of residents’ income and urbanization rate on the personal income tax revenue and their decoupling relationship in the whole country and provinces from 2012 to 2016.The results indicated that the residents’ income is still the key factor affecting the personal income tax revenue at this stage. The contribution of urbanization rate is relatively less, but a small increase in the urbanization rate will lead to a remarkable improvement in personal income tax revenue. Meanwhile, the influence of residents’ income and urbanization rate on personal income tax revenue presents a phased difference in different regions. Based on these results, relevant policy suggestions are presented.
作者
马骁
范维
陈建东
Ma Xiao;Fan Wei;Chen Jiandong
出处
《财经科学》
CSSCI
北大核心
2019年第11期109-120,共12页
Finance & Economics
基金
国家社会科学基金项目“城镇化对城乡居民收入差距的影响机理与政策选择”（15AJY005）的阶段性研究成果
四川省社会科学高水平研究团队建设计划以及中央高校基本科研业务费（JBK1907201820）的资助
关键词
城镇居民收入
城镇化率
个人所得税收入
Urban residents’ income
Urbanization rate
Personal income tax revenue
