个人所得税改善中国收入分配了吗基于对1997—2011年微观数据的动态评估

       摘要：利用微观住户调查数据考察1997年以来中国个人所得税的收入分配效应，研究发现：1997--2005年，在税制保持不变而居民收入增长时期，个税累进性逐年下降，但是由于平均有效税率上升，个税的收入分配效应仍在增强。2006--2011年，在税制改革时期，尽管三次免征额提高和2011年的税率层级调整提升了个税累进性，但同时降低了平均有效税率，恶化了个税的收入分配效应。不同收入人群的纳税份额和平均税负变动迥异，中等收入阶层是税制不变时期个税收入增加的主要负担者，也是免征额提高时税负降低的主要受益者。与发达国家相比，我国个税累进性较高，但平均税率偏低，导致个税政策调节收入分配的作用有限，这与当前居民收入水平和政府征税能力有关。因此，个税改革不能一蹴而就，完善税收征缴能力，同时降低流转税的税率，是当务之急。
    关 键 词：个人所得税 收入分配效应 累进性 税收负担
    分 类 号：F820.5
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