第
30
卷
摇
第
4
期
詹
摇
鹏
:
我国个人所得税的再分配效果分析
An Analysis of the Redistribution Effect of Personal Income Tax in China
ZHAN Peng
(
Business School
,
Beijing Normal University
,
Beijing 100875
,
China
)
Abstract
: This paper has mainly analyzed the redistribution effect of personal income tax in the past 20 years with the data
from the urban household survey conducted from 1988 to 2007, taking into consideration of the change of income distribution of
the corresponding periods. This paper has decomposed the change of income distribution into three parts—average income levels,
income structure, and income gap, presented the mechanism of their influencing the effect of personal income redistribution with
three hypotheses, and evaluated and tested the mechanism with 6 groups of simulations which is contrary to the facts. Meanwhile,
this paper has evaluated the redistribution effect of four tax systems from the dynamic point of view. This paper, after measure鄄
ment, has found that the change of income distribution of the last 20 years has increased the redistribution effect of the tax system
of 1980 forty鄄four times, but the tax system reform of the last few years has weakened the redistribution effect. However, if the
income distribution continue changing, the maximum redistribution power of new tax system is better than that of the old tax sys鄄
tem. Therefore, it is necessary to modify tax system under appropriate circumstances.
Key Words
: personal income tax; income redistribution; MT indicator; progressivity indicator
(
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(
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The Earning Inequality of the Self鄄employed Migrants and
That of the Salaried Migrants
GAO Xia
1,2
(
1郾 School of Economics
,
Henan University of Economics and Laws
,
Zhengzhou 457001
,
China
;
2郾 The Business School
,
Beijing Normal University
,
Beijing 100875
,
China
)
Abstract
: This paper studied the differences among the power of different observable factors for explaining the income distri鄄
butions of two types of employed individuals and their changes during the period of 2005—2012, using the subsample data of
sampling survey data of 1% population in China in 2005 and the data from monitoring floating population dynamically in 2012.
Given the endogeneity in the selection of employment pattern, this paper firstly estimated the earning equations of the self鄄em鄄
ployed and wage workers using the switching regression model, on the basis of which this paper then decomposed and analyzed
the earnings Gini coefficients of the self鄄employed and the wage鄄employees using decomposition method based on the switching re鄄
gression model and the Shapley decomposition process. The results show that the institutional barriers in the income distribution
process are decreasing for the floating population.
Key Words
: earnings inequality of the self鄄employed; earnings inequality of the wage鄄employees; floating population;
switching regression model; decomposition approach
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