个人所得税收入分配效应实证研究——以福建省为例

摘要

Primary distribution of the market caused too large income gap, which is against fairness target . How to narrow the income gap is the prominent problem that attracts more and more attention nowadays throughout the world.. Individual income tax is an important tool of the income redistribution for the government. In our country whether the individual income tax afer reformation can narrow the income difference and realize so- cial fairness, This issue tries to analyze it by Fujian province residents income data with several normal measurement parameters.%市场初次分配必然会造成收入差距过大，不利于公平目标的实现，最终会影响经济和整个社会的稳定。如何在经济快速发展的同时，缩小收入差距是目前各国普遍关注的一个突出问题。个人所得税是政府调节收入再分配的一个最直接的手段和工具。为了更好地促进收入的公平分配，该税种历经了几次改革，通过福建省城镇居民家庭收入相关数据，采用常用的收入分配效应的测量指标分析个人所得税是否发挥了缩小收入差距，实现公平目标的作用。