【摘要】 税收制度改革一直是社会和学术界关注的热点,我们提供了一个静态微观模拟模型,用于分析我国个人所得税制度改革的政策效应。模型通过收入调整、收入时化和税收制度实施更新微观个体的收入状态,通过对微观个体收入状态的统计估算税收制度的作用效果。应用长春市的微观数据,我们进行了个人所得税制度改革的模拟实验。实验结果表明:虽然个人所得税制度改革使得区域经济税收收入明显降低且没有明显降低社会总体收入差距,但能够明显扩大中等收入阶层比例并明显地促进税负公平。更多还原

【Abstract】 This paper provides a static microsimulation model to analyze policy effects of personal income tax reform in China.The income states of the individuals are updated by income tuning,income aging and tax system running,the policy effects are estimated by statistical methods on individuals.We do some simulation experiments of personal income tax reform with Changchun micro-data.The results show that though personal income tax reform reduces fiscal income and cannot narrow gross income inequality,but the ratio of medium income households can be expanded and tax justice can be accomplished.更多还原