2018年个人所得税改革的收入再分配效应研究

财经论丛 ›› 2019, Vol. 35 ›› Issue (8): 31-38.

2018年个人所得税改革的收入再分配效应研究

王钰¹, 田志伟², 王再堂³

1.吉林财经大学税务学院,吉林长春 130000;
2.上海财经大学公共政策与治理研究院,上海 200082;
3.上海财经大学公共经济与管理学院,上海 200082

收稿日期:2018-12-26 出版日期:2019-08-10 发布日期:2019-08-28
作者简介:王钰(1992-),陕西西安人,吉林财经大学税务学院助理研究员,上海财经大学公共政策与治理研究院研究助理;田志伟(1987-),山东潍坊人,上海财经大学公共政策与治理研究院讲师;王再堂(1978-),吉林长春人,上海财经大学公共经济与管理学院博士生。
基金资助:
国家自然科学基金项目(71373151);吉林财经大学校长专项基金项目(XZ2018006)

Study on Income Redistribution Effect of Individual Income Tax Reform in 2018

WANG Yu¹, TIAN Zhiwei², WANG Zaitang³

1.School of Taxation, Jilin University of Finance and Economics, Changchun 130000, China;
2.School of PublicEconomics and Administration, Shanghai University of Finance and Economics, Shanghai 200082, China;
3.School ofPublic Economics and Administration, Shanghai University of Finance and Economics, Shanghai 200082, China

Received:2018-12-26 Online:2019-08-10 Published:2019-08-28

摘要/Abstract

摘要： 2018年个人所得税改革的主要内容包括税率级距调整、免征额调整和增加专项附加扣除等方面。本文使用CHIP数据研究了2018年个人所得税改革的收入再分配效应,结果显示,税率级距调整、免征额调整和增加专项附加扣除三项改革均恶化了我国居民之间的收入分配状况。综合来看,2018年的个人所得税改革会大幅降低我国个人所得税的收入再分配效应,MT指数由0.01273下降到了0.00505,下降幅度高达60.33%。并且对专项扣除项目较多的家庭类型内部以及经济发达的东部地区内部的收入分配状况恶化作用最为明显。

关键词: 免征额, 税率级距, 专项扣除, 收入再分配

Abstract: The main contents of the individual income tax reform in 2018 include the adjustment of tax rate range, the adjustment of exemption amount and the increase of special additional deductions. This paper uses the CHIP data to study the income redistribution effect of the personal income tax reform in 2018. The results show that the adjustment of tax rate range, the adjustment of exemption amount and the increase of special additional deduction all worsen the income distribution among Chinese residents. Overall speaking, the reform of personal income tax in 2018 will significantly reduce the income redistribution effect of personal income tax in China, and the MT index will drop from 0.01273 to 0.00505, down by 60.33%. In addition, it has the most obvious effect on the deterioration of income distribution in the families with more special deduction items and in the economically developed eastern regions.

Key words: Exemption, Tax Rate Range, Special Deduction, Income Redistribution

中图分类号:

F812.42

王钰, 田志伟, 王再堂. 2018年个人所得税改革的收入再分配效应研究[J]. 财经论丛, 2019, 35(8): 31-38.

WANG Yu, TIAN Zhiwei, WANG Zaitang. Study on Income Redistribution Effect of Individual Income Tax Reform in 2018[J]. , 2019, 35(8): 31-38.

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