摘要
本文利用《中国城市(镇)生活与价格年鉴》提供的数据,分析了财产性收入在影响我国城镇居民总收入不平等中所处的地位和具有的特点。在此基础上,本文进一步研究了财产性收入内部的不平等和各部分对总体不平等的贡献率,以及个人所得税在财产性收入调节中的作用。研究表明,目前我国城镇居民财产性收入增长迅速,并且对总收入不平等的贡献率呈明显的上升趋势。此外,财产性收入差距不断扩大,其内部不平等情况十分严重,目前个人所得税对财产性收入不平等的调节效果不明显,今后仍有很大的调控空间。
This paper analyzed the status and characteristics of property income inequality of urban residents in China, based on data provided by Chinese Urban life and Price Yearbook. This paper further studied the inequality of property income in each category and their contribution to the overall inequality respectively, and investigated the role of personal income tax in the regulation of property income. This paper indicated that the property income of urban residents in China was growing rapidly, which contribu- ted the total income inequality. In addition, the property income gap was widening and the inequality with- in property income was also getting very serious. The adjusted effect of personal income tax on property income inequality was not obvious, whoro i~ qtill f I~~：A_ ：__ ~1
出处
《经济理论与经济管理》
CSSCI
北大核心
2012年第8期56-64,共9页
Economic Theory and Business Management
关键词
财产性收入
不平等
基尼系数
个人所得税
property income
inequality
Gini coefficient
personal income tax
