| 个人所得税收入分配效应的模型分析 |
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| 引用本文： | 周亚,刘海龙,谢文昕,李克强. 个人所得税收入分配效应的模型分析[J]. 北京师范大学学报(自然科学版), 2006, 42(6): 643-645 |
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| 作者姓名： | 周亚 刘海龙 谢文昕 李克强 |
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| 作者单位： | 1. 北京师范大学系统科学系,100875,北京
2. 首都师范大学校办,100037,北京 |
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| 基金项目： | 全国教育科学规划项目，北京师范大学校科研和教改项目 |
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| 摘 要： | 通过分析征税行为对征税前后的基尼系数的影响,讨论了个人所得税的收入分配效应.结论是只有当税赋基尼系数大于税前基尼系数时,征收个人所得税才能对收入分配起到调节作用.
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| 关 键 词： | 个人所得税 基尼系数 累进税 税赋 洛伦兹积分 |
| 收稿时间： | 2006-06-16 |
| 修稿时间： | 2006-06-16 |
MODEL ANALYSIS ON THE INCOME DISTRIBUTION IMPACTS OF PERSONAL INCOME TAXATION POLICY |
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| Zhou Ya,Liu Hailong,Xie Wenxin,Li Keqiang. MODEL ANALYSIS ON THE INCOME DISTRIBUTION IMPACTS OF PERSONAL INCOME TAXATION POLICY[J]. Journal of Beijing Normal University(Natural Science), 2006, 42(6): 643-645 |
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| Authors: | Zhou Ya Liu Hailong Xie Wenxin Li Keqiang |
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| Abstract: | Through analyzing the impacts of personal income tax on pre and post Gini coefficient, the income distribution effects of personal income taxation policy are investigated. It is concluded that only when the tax Gini coefficient is lager than pre-tax Gini coefficient will the individual tax policy can reduce the income disparity. |
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| Keywords: | personal income tax Gini coefficient tax progressivity tax revenue Lorentz integral |
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