基于异质性世代交替模型数值模拟的个人所得税改革分析

发布时间：2019-07-05 16:39

【摘要】：本文在引入异质性个体的世代交替模型的基础上,加入税收收入中性约束,通过数值模拟实验讨论简化个人所得税累进税级和二元所得税课税模式对收入分配和经济增长的影响。个人所得税累进税级设置在收入、财富分配与经济增长间存在取舍关系。一个七级累进的个人所得税制度与单一所得税的对比模拟实验表明,政府能通过调整单一所得税的免征额达到与累进税一样的收入分配效果,同时保持增长率几乎不变。本文通过基尼系数之比、增长率之比和税率与免征额之间的关系,展示了政府的单一所得税改革的政策选择空间。二元所得税课税模式相比综合所得税课税模式,更鼓励个体投资教育,增加人力资本积累,从而有利于经济的长期增长。
文内图片：

图片说明：累进程度对经济增长率的影响
[Abstract]:On the basis of introducing the generation alternation model of heterogeneous individuals and adding the neutral constraint of tax revenue, this paper discusses the influence of simplifying the progressive tax grade and binary income tax model of individual income tax on income distribution and economic growth through numerical simulation experiments. There is a trade-off relationship between income, wealth distribution and economic growth. A comparative simulation experiment between a seven-level progressive personal income tax system and a single income tax shows that the government can achieve the same income distribution effect as the progressive tax by adjusting the exemption of a single income tax, while keeping the growth rate almost unchanged. Through the ratio of Gini coefficient, the ratio of growth rate and the relationship between tax rate and exemption, this paper shows the policy choice space of the government's single income tax reform. Compared with the comprehensive income tax model, the dual income tax model encourages individual investment and education and increases the accumulation of human capital, which is beneficial to the long-term economic growth.
【作者单位】：西南财经大学财税学院;北京师范大学经济与工商管理学院;
【基金】：教育部新世纪优秀人才支持计划(NCET130066) 国家自科基金项目“财富集中与财富流动的动力学机制及财产性税收效应研究(71673030)” 国家社科基金项目“基于地方政府基本支出责任与税收能力的地方税收(15BJY133)” 国家税务总局2017年重点研究项目“个人所得税费用扣除标准国际比较研究(2017ZD05)”的部分成果
【分类号】：F812.42

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