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Jingdong book

个人所得税的再分配效应及机制重塑研究

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个人所得税的再分配效应及机制重塑研究

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个人所得税不仅收入来源稳定,而且是最公平的税种,是世界各国公认的“良税”。《个人所得税的再分配效应及机制重塑研究》在对相关概念界定的基础上,以税前收入作为分析的逻辑起点,循着层层递进的思路,构建了税收再分配效应的数学理论模型,建立了其总体分析框架:税收再分配效应分析、税收再分配效应分解分析、税收累进性分析和税收累进性分解分析。然后,一方面,实证分析了我国个人所得税的再分配效应,深入探讨了税收再分配作用的内在运行机制。另一方面,基于比较借鉴的视角,考察了发达国家和发展中国家个人所得税的再分配效应,获得众多有益启示。最后,借鉴国际经验,从公平视角提出了改革与完善我国个人所得税制的相关政策主张。这将为政府决策者提供科学的、数量化的现实依据,同时也为广大学者开展相同或相似研究提供一个全新的视角和系统的分析框架。
Author Description

彭海艳,1976年8月生,江西宜春人。上海财经大学财政学专业毕业,获经济学博士学位。现为宜春学院副教授、中国社会科学院财经战略研究院博士后、江西省高等教育研究专家,主要从事财税理论与政策、教育经济学等方面的研究。
主持国家社科基金1项.主持中国博士后特别资助1项,主持中国博士后面上基金1项,主持省部级课题4项,参与教材的编写2部。公开发表学术论文30多篇,其中在《财贸经济》、《财经研究》和《南京社会科学》等CSSCI期刊上发表论文18篇,人大复印资料全文转载2篇.ISTP收录1篇。获省级优秀论文成果三等奖1项,市级一等和二等奖各1项。
Catalogue

第一章 导论
第一节 选题背景及意义
第二节 国内外相关文献回顾与述评
第三节 基本思路与分析框架
第四节 研究方法与创新
本章小结

第二章 收入分配和个人所得税再分配基本理论分析
第一节 相关概念和研究对象的界定
第二节 所得税再分配理论依据
第三节 个人所得税调节收入分配机制
第四节 个人所得税调节收入分配的目标、原则和局限性
本章小结

第三章 税前收入分配差距动态趋势及影响因素分析
第一节 我国城镇居民税前收入水平和差距描述
第二节 我国城镇居民税前收入差距动态趋势
第三节 从收入构成要素看不平等变动的原因
第四节 我国城镇居民收入分配差距扩大的多因素分析
本章小结

第四章 个人所得税再分配效应及分解分析
第一节 税收再分配效应及分解理论
第二节 我国个人所得税的发展历程、现状及潜力预测
第三节 我国个人所得税的再分配效应分析
第四节 我国个人所得税的再分配效应分解分析
第五节 国外个人所得税再分配效应分析
本章小结

第五章 个人所得税的累进性分析
第一节 税收累进性测量方法比较分析
第二节 我国个人所得税累进性的实证分析
第三节 发达国家个人所得税累进性分析及启示
本章小结

第六章 个人所得税累进性分解分析
第一节 税收累进性分解模型构建
第二节 我国个人所得税的累进性分解
第三节 个人所得税累进性分解国际比较及启示
本章小结

第七章 我国个人所得税机制重塑:公平视角
第一节 个人所得税制改革趋势:以中美两国比较为例
第二节 从公平视角改革与完善我国个人所得税制
第三节 其他改革配套措施

附录A 各阶层总收入差距综合测量
附录B 各地区总收入差距综合测量
附录C 各阶层总收入差距来源贡献率分解
附录D 各地区总收入差距来源贡献率分解
附录E 基尼系数分解法推导
附录F 个人所得税对各阶层收入差距的调节效应
附录G 个人所得税对各地区收入差距的调节效应
附录H 各阶层可支配收入差距来源贡献率分解
附录I 各地区可支配收入差距来源贡献率分解
附录J 不同带宽选择下和不同测量方法下税收再分配效应分解结果比较
附录K 各阶层古典累进性测量结果比较
附录L 1995年各地区古典累进性测量结果比较
附录M 各阶层现代累进性测量结果比较
附录N 各地区现代累进性测量结果比较
附录0 不同税类累进性分解
附录P 工资薪金所得税累进性分解
参考文献
后记
Book Abstract

郭庆旺(2001)认为,如果在黑格一西蒙斯的综合所得概念上衡量个人所得税的累进度,那么累进度的基本决定因素有四个,即纳税单位的选择、课税所得的来源、纳税扣除以及税率。他认为,如果支付能力取决于家庭所得而非家庭中某一人的所得,那么以家庭为纳税单位较之个人要更为公平;不同的所得来源会影响个人所得税的整体累进度,如果某些来源,尤其是资本所得来源不包含在税基之中,或按较低的单一税率征税,其实际总体累进程度可能很低;提高纳税扣除额会使低收入者受益;各国虽然都采用边际名义税率递增的税率,但档次多少的安排其影响并不相同,即档次多者注重税率表的累进性,档次少者强调管理上的简化。
陈玉琢(2002)认为,个人所得税制的免税额、初始税率、边际税率对税制的累进性都会有影响。在税收收入不变的情况下,有免税额的比例税率对中低收入者的收入调节力度大,而超额累进税率则更有利于对高收入者的收入调节;初始税率和边际税率对税制的累进性都会有影响,但对不同收入阶层影响不同。
郝春虹(2000,2001)认为,在税率和课税范围既定的条件下,个人所得税制度的设计关键在于合理确定应税所得,而应税所得的确定又取决于“费用扣除”标准的规定。我国现行个人所得税税前扣除的规定还存在很多缺陷,在很多方面都不符合横向公平的要求,使个人所得税制度偏离了公平的目标,弱化了个人所得税调节收入分配的功能。为此,个人所得税的改革内容之一就是“费用扣除”的公正、科学和国际化趋势,进一步完善个人所得税制度的方向是实行综合所得税制度,扩大税基,规范应纳税所得额的计算,科学设计税前扣除额标准。
郝春虹(2003)认为税收纵向(垂直)公平是横向(水平)公平的进一步延伸,税收只有做到纵向公平才能真正保证横向公平的实现,税收公平最终体现为纵向公平。纵向公平要求解决税收负担的分配依据、税收负担的分配权数问题,以及面临社会福利函数的选择问题。将纵向公平原则用于个人所得税制度的优化,主要可解决税基的选择和累进税率的累进程度问题。税基应在香兹一黑格一西蒙斯提出的综合所得的基础上加以调整,解决个人拥有不同的效用函数情况下的真实福利水平的确定、闲暇问题和非福利方面的考虑(诺兹克和森的公平理念),等等。而累进税率的累进程度取决于社会福利函数的类型和劳动供给弹性的大小。
以上分析都只从某个或某几个方面分析个人所得税累进性的影响因素,都属于定性分析范畴,且没有把累进性的影响因素纳入统一的分析框架内,建立各因素对累进性影响的函数关系。许评(2004)在对国外理论模型进行归纳总结的基础上,构建了影响税收累进性比较完整的分析模型,但他没有进行实证分析。
通过国内外个人所得税再分配效应研究成果的比较,不难发现,目前我国个人所得税再分配效应研究还处于初级阶段。主要表现为:一是基本属于一般理论层面的简单描述,很少有像国外那样进行系统的规范模型研究;二是基本上侧重于定性分析,定量分析很少,因而难以得出令人信服的结论。这一方面造成我们缺乏强有力的理论指导,无法对个人所得税再分配效应的相关影响因素作出正确评价;另一方面导致缺乏对各项税制要素进行调整的数量依据,并影响政府部门及社会各界正确认识个人所得税再分配功能。
……

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