【摘要】 本文根据2006～2012年《中国统计年鉴》和《中国税务年鉴》的相关数据,研究了个人所得税对区域间城镇居民收入差距的调节效果。发现:个人所得税能够缩小区域间城镇居民的收入差距,但效果有限。其中,工资性收入的个人所得税对区域间居民收入差异的调节作用相对显著;财产性收入的个人所得税调节作用相对较弱;经营性收入的个人所得税调节作用非常有限,甚至出现逆向调节效果。更多还原

【Abstract】 This paper analyses the regulating effect of individual income tax on inter-regional urban resident income gap based on the statistical data of China Statistical Yearbook and China Taxation Yearbook between 2006 and 2012.The paper argues that individual income tax can slightly narrow the inter-regional income gap,in which,the tax on income from wages and salaries has relatively significant effect than that on income from properties.The regulating effect of the individual income tax levied on operational income is very limited or even reverse.更多还原