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个人所得税作为调节收入分配的重要工具,在很多国家是通过累进的税率结构实现的。但是由于税收优惠、税收减免与逃避税等因素,税率结构的累进未必导致实际税负的累进。本文分析了个人所得税产生累进性的种种因素,以及累进性与再分配的关系,并提出课征模式选择、税制要素设计、地下经济、税收征管等方面均对累进性与再分配效应产生影响。
As an important tool for adjusting income distribution, personal income tax is achieved in many countries through a progressive tax structure. However, due to tax incentives, tax breaks and avoidance taxes, the progressive tax structure may not lead to a progressive tax burden. This paper analyzes the various factors that lead to the progressiveness of personal income tax and the relationship between progressiveness and redistribution. It also points out that the selection of tax levying patterns, tax system design, underground economy and tax collection and administration all have influence on the progressive and redistributive effects.