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本文在引入异质性个体的世代交替模型的基础上,加入税收收入中性约束,通过数值模拟实验讨论简化个人所得税累进税级和二元所得税课税模式对收入分配和经济增长的影响。个人所得税累进税级设置在收入、财富分配与经济增长间存在取舍关系。一个七级累进的个人所得税制度与单一所得税的对比模拟实验表明,政府能通过调整单一所得税的免征额达到与累进税一样的收入分配效果,同时保持增长率几乎不变。本文通过基尼系数之比、增长率之比和税率与免征额之间的关系,展示了政府的单一所得税改革的政策选择空间。二元所得税课税模式相比综合所得税课税模式,更鼓励个体投资教育,增加人力资本积累,从而有利于经济的长期增长。
Based on the generational alternation model of heterogeneous individuals, this dissertation adds the neutral constraint of tax revenue income, and simplifies the impact on the income distribution and economic growth through the progressive taxation of personal income tax and the dual income tax taxation model through the numerical simulation. Progressive tax-level personal income tax set income, wealth distribution and economic growth there is a trade-off between. A seven-step progressive comparison of individual income tax and single income tax Simulations have shown that the government can achieve the same income distribution effect as progressive tax by adjusting the exemption of a single income tax while keeping the growth rate almost unchanged. This article shows the government policy of choosing a single income tax reform through the ratio of the Gini coefficient, the ratio of the growth rate, and the relationship between the tax rate and the exemption amount. Compared with the comprehensive income taxation taxation model, the dual income taxation taxation model encourages individuals to invest more in education and increase the accumulation of human capital so as to be conducive to the long-term economic growth.