试论我国个人所得税税率的最优确定
首发时间:2009-01-09
摘要:个人所得税是调节收入分配的有力手段,充分发挥这一手段的作用,对于构建社会主义和谐社会具有重要意义。本论文立足于经济学、社会学、财政学等学科的相关理论,对个人所得税的核心问题——税率的最优确定进行理论分析。在描述我国收入分配的现状并分析其成因的基础上,通过模型建构及其检验,阐明了税率与分配水平的关系,并对非线性所得税制下的税率问题进行了探讨。
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A Study on China’s Optimal Tax Rate of Individual Income Tax
Abstract:Individual income tax is a forceful means to adjust income distribution. It is of great significance for building a socialist harmonious society giving full play to the role of this means. In this paper, based on economics, sociology, public finance and other disciplines relevant theory, it makes a theoretical analysis to the core issue of individual income tax – what is the optimal tax rate. On the basis of my description of the status of income distribution and its causes in China’s today, it explains the relation between the tax rates and income distribution levels through model construction and testing, as well as the rates are discussed of nonlinear individual income tax system.
Keywords: Individual income tax Tax rate Income distribution
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