摘要
本文通过对数平均迪氏分解技术(LMDI),将2000-2015年我国城镇居民总收入、各分项收入及各阶层收入按人均收入效应和人口效应进行逐年无残差分解,测算出人均收入效应和人口效应对个人所得税增长的贡献,并探求各类效应对个人所得税收入贡献的变化规律。研究表明:城镇居民人均收入效应是个人所得税增长的主要因素,并在不同时期呈现出阶段性的特征。此外,城镇居民各分项收入的人均收入效应对个人所得税各分项收入的影响以及各阶层人均收入效应对各阶层个人所得税收入的影响均存在异质性。基于上述分析,我们进一步探究了城镇居民收入对个人所得税收入的影响,并提出了相应的政策建议。
In line with Logarithmic Mean Divisia Index （LMDI） approach, the total income, this paper decomposes the different income？categories as well as the different income groups of Chinese urban residents from 2000 to 2015 year by year without residues according to per capita income effect and population effect. The paper calculates the contribution of per capita income effect and population effect to the growth of personal income tax and explores the changes in the contribution of various effects to personal income tax revenue. The results show that the per capita income effect of urban residents is the main factor for the growth of personal income tax and represents phased characteristics in different periods. In addition, the effect of per capita income of different income categories on personal income tax of different income categories and the impact of per capita income of different income categories on personal income tax of different income categories are heterogeneous. Based on the above analysis, the paper further explores the effects of urban resident income on personal income tax revenue and puts forward corresponding policy suggestions.
出处
《税务研究》
CSSCI
北大核心
2018年第1期59-66,共8页
基金
国家自然科学基金面上项目"收入分布函数的研究及在中国的应用"(项目编号:71473203)的阶段性成果
关键词
城镇居民收入
个人所得税
分项收入
各阶层收入
LMDI
Urban resident income
Personal income tax
Income of different income categories
Income of differentincome groups
LMDI
