贵州财经大学学报

贵州财经大学学报 ›› 2023 ›› Issue (04): 53-62.

• 宏观经济 • 上一篇    下一篇

个人所得税是否可以缓解收入分配中的机会不平等

杨昭   

  1. 贵州财经大学, 贵州 贵阳 550025
  • 收稿日期:2022-05-16 出版日期:2023-07-15 发布日期:2023-07-13
  • 作者简介:杨昭(1990—),女,山西运城人,贵州财经大学大数据应用与经济学院(贵阳大数据金融学院)副教授,研究方向为财政与税收。
  • 基金资助:
    国家社会科学基金项目"个人所得税改革与国家治理转型"(19XJY021);贵州财经大学引进人才科研启动项目"我国个人所得税的公平效应分析"(2021YJ055)。

Can personal income tax alleviate the opportunity inequality of income distribution

YANG Zhao   

  1. College of Big Data Application and Economics, Guizhou University of Finance and Economic, Guiyang, Guizhou 550025, China
  • Received:2022-05-16 Online:2023-07-15 Published:2023-07-13

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摘要： 改善收入分配格局是实现共同富裕的内在要求。理论和实践都表明,累进的个人所得税可在一定程度上缩小收入差距。但一般认为合理的收入差距是可接受也是必要的,真正需要消除的是机会不平等造成的收入差距,因为这种不平等是"不公平的不平等"。使用中国家庭金融调查与研究中心2015年和2019年的微观调研数据,基于"环境-努力"框架下机会平等的实证研究范式,考察我国个人所得税的机会平等效应。研究结果证实,个人所得税可在一定程度上缓解收入分配中的机会不平等。新税法下这一效应短期内有所弱化,但专项附加扣除的引入又有助于维护机会平等。研究指出,我国现行个人所得税制度框架较为合理,但个人所得税机会平等效应的发挥还有待经济的进一步发展和税制的不断完善。

关键词: 个人所得税, 收入分配, 机会平等

Abstract: Improving the income distribution pattern is the inherent requirement of realizing common prosperity. Both theory and practice show that progressive personal income tax (PIT) can narrow the income gap to a certain extent. However, it is generally believed that a reasonable income gap is acceptable and necessary. What really needs to be eliminated is the income gap caused by unequal opportunities, because this inequality is "unfair inequality". In this paper, based on the empirical research paradigm of equal opportunity under the framework of "environment-effort", the micro survey data from survey and research center for China Household Finance in the year of 2019 and 2015 (CHFS2019 and CHFS2015) are used to investigate the equality of opportunity of PIT in China. The research results prove that PIT can alleviate the inequality of opportunities in income distribution. Under the new tax law, this effect is generally weakened in the short term, but the special additional deduction helps to maintain equal opportunities. The research of this paper points out that China’s current PIT system framework is reasonable to some extent, but equality of opportunity effect depends on further developed in economy and further improved in tax system.

Key words: personal income tax (PIT), income distribution, equality of opportunity

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