本文選題：個人所得稅　切入點(diǎn)：稅收再分配效率　出處：《北京師范大學(xué)》2014年碩士論文

【摘要】：稅收是人類社會發(fā)展到一定時期的產(chǎn)物，國家的存在離不開稅收，稅收給國家?guī)碡斦杖氲耐瑫r還肩負(fù)著調(diào)節(jié)收入分配的重要職能。無論是在發(fā)達(dá)國家，還是發(fā)展中國家，都存在比較明顯的兩極分化問題，怎樣利用稅收調(diào)整國民收入的分配也是各國政府以及各領(lǐng)域?qū)W者非常關(guān)注的課題。論文以稅制結(jié)構(gòu)為研究對象，從稅制設(shè)計角度研究稅收對收入的再分配效應(yīng)，，重點(diǎn)關(guān)注個人所得稅征收前后納稅人收入分布的變化以及稅制結(jié)構(gòu)與稅收的再分配效率之間的關(guān)系，并采用數(shù)學(xué)建模以及實(shí)證分析對其進(jìn)行解讀。 論文主要內(nèi)容包含一個稅收模型及一個實(shí)證分析。稅收模型刻畫了稅制結(jié)構(gòu)對于稅收再分配效率的影響，其結(jié)論表明在累進(jìn)稅制下，稅率與稅收再分配效率是正相關(guān)的，在累退稅制下則是負(fù)相關(guān)的。此外，存在一個最優(yōu)的免征額使得稅收的再分配效率最高。 實(shí)證研究則展示了美國歷年稅收再分配效率的變化趨勢以及美國歷史上幾個比較著名的稅制結(jié)構(gòu)調(diào)整法案對稅收再分配效率的影響。結(jié)果表明邊際稅率尤其是高收入納稅人的邊際稅率越高，稅收的再分配效率也就越高；此外，稅級的劃分?jǐn)?shù)量同樣會對于稅收的再分配效率產(chǎn)生影響。同時從宏觀上看，平均稅率與稅收的再分配效率變化趨勢是一致的。 論文的理論研究和實(shí)證分析的結(jié)論能夠很好的對應(yīng)，對現(xiàn)有研究形成了有益的補(bǔ)充，對如何從稅制設(shè)計角度提高稅收再分配效率也有一定的啟示作用。
[Abstract]:Tax is the product of the development of human society to a certain period, the existence of the country can not be separated from the tax, tax revenue to the country, but also shoulder the important function of regulating the distribution of income.Whether in developed countries or developing countries, there are obvious polarization problems, how to use tax to adjust the distribution of national income is also a topic that governments and scholars in various fields pay close attention to.In this paper, the structure of tax system is taken as the research object, and the effect of tax on income redistribution is studied from the angle of tax system design.This paper focuses on the changes of the distribution of taxpayers' income before and after the collection of personal income tax and the relationship between the structure of tax system and the efficiency of tax redistribution, and interprets it by mathematical modeling and empirical analysis.The main content of this paper includes a tax model and an empirical analysis.The tax model depicts the influence of tax structure on tax redistribution efficiency. The conclusion shows that tax rate and tax redistribution efficiency are positively correlated under progressive tax system and negatively correlated with tax redistribution efficiency under cumulative tax rebate system.In addition, the existence of an optimal exemption makes the redistribution of tax the most efficient.The empirical study shows the trend of tax redistribution efficiency and the influence of several famous tax restructuring laws on tax redistribution efficiency.The results show that the higher the marginal tax rate, especially the higher the marginal tax rate of the high-income taxpayers, the higher the efficiency of tax redistribution. In addition, the number of tax bands will also have an impact on the efficiency of tax redistribution.At the same time, from the macro point of view, the average tax rate and tax redistribution efficiency trend is consistent.The conclusion of theoretical research and empirical analysis of the paper can be very good corresponding to the existing research has formed a useful supplement to how to improve the tax redistribution efficiency from the perspective of tax system design also has certain enlightenment role.
【學(xué)位授予單位】：北京師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F124.7

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