Personal income tax design system based on microsimulation technology

摘要

The reform of personal income tax system is one of the most important reforms undergoing in modern China and the Chinese government and our society have both paid much attention to this reform. But due to the lack of micro datasets and modeling techniques, accurate quantitative understanding and full system analysis of relevant problems have not been done in China. In this paper, based on economic theory, a microsimulation model of personal income tax system reform called CPIT is built by applying computer and system engineering technology. CPIT is intended to be used as a scientific platform and a useful tool for the design and evaluation of policy reforms and it also provides a method for the government to manage and take advantage of micro economic information more scientifically and effectively.