收入差距不断扩大,收入分配存在不公,一直是人们重点关注的问题.作为调节收入分配的重要手段之一,学术界对个人所得税在收入方面发挥的作用也持有各种意见.因此,为了更好的研究个人所得税调节收入分配的演进路线和研究前沿,本文通过分析2007-2017年CNKI数据库收录的关于个人所得税方面的论文和期刊,利用可视化网络分析工具Citespace绘制了国内网络学习科学知识图谱,包括年产出论文量、年投入作者数、机构、作者、期刊等空间分布图谱,关键词共现网络、研究前沿时序等内容分析图谱.在此基础上总结出我国10年来个人所得税调节收入分配的发展脉络,结果显示,收入分配差距测算、分配公平、税制改革等成为国内个人所得税领域的研究热点,我国各机构学者之间的合作也有待提高.%The income gap is widening and the income distribution is unfair. It has always been a major concern. As one of the important means of regulating the distribution of income, the academic community has a variety of opinions on the role of personal income tax in terms of income. Therefore, in order to study the evolution route and research front of personal income tax to adjust income distribution, this paper analyzes the paper and periodicals of personal income tax in CNKI database from 2007 to 2017, and uses the visual network analysis tool Citespace to draw the domestic network learning scientific knowledge map, including the annual output of the number of papers, the number of years into the author, institutions, authors, journals and other spatial distribution map, keyword coexistence network, cutting edge analysis and other content analysis map. On the basis of this, the paper summarizes the development trend of personal income tax to adjust income distribution in China in the past 10 years. The results show that the income distribution gap calculation, distribution fairness and tax reform become the research hotspot in the field of domestic personal income tax. Cooperation between our institutions is also to be improved.
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