2005年以来,历次中国个税改革均以提高免征额和调整税率表为主要内容,上述改革措施的分配效应一直存在争议。文章通过建立一个能体现个税累进性与税负归宿的新凯恩斯动态随机一般均衡模型,分解并模拟了提高免征额和增加税率累进幅度所导致的分配效应。结果表明:(1)提高免征额扩大了税前收入不平等的波动,恶化了宽松货币政策等外生冲击下的初次分配。此外,免征额的提高削弱了累进税率对收入初次分配的调节能力。(2)在就业扩张过程中,提高免征额所带来的税负归宿变化改善了税后收入不平等,而且在免征额提升后,税率累进幅度的提高能进一步改善收入再分配。当然,个税改革的初次分配效应和再分配效应均具有状态依存特征,在就业与劳动收入下降时会带来相反的分配效应。(3)提高免征额会导致更大的福利损失,并削弱累进税率对福利损失的抑制作用。
个税改革、收入不平等与社会福利
摘要
参考文献
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引用本文
王凯风, 吴超林. 个税改革、收入不平等与社会福利[J]. 财经研究, 2021, 47(1): 18-31.
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