摘要
通过对1900-2011年美国、英国、日本、德国及法国的最高1%人口收入比重、个人所得税数据分析,本文得出以下结论 :(1)美国和英国最高收入比重整体上呈"U",日本、德国和法国最高收入比重整体上呈"L"型变动趋势,并不是Kuznets(1955)提出的倒"U"型;(2)国外主要发达国家个人所得税(最高边际税率)对贫富差距起到了重要的调节作用。本文的研究结果对我国今后的税制改革具有重要的借鉴意义。
Through an analysis on income ratio of the top 1% population to the whole and individual income tax data, this paper reaches to the following conclusions： （1） the proportion of top income population in the US and UK shows the shape of ＂U＂ as a whole but Japan, Germany and France show as ＂L＂ instead of the upside down ＂U＂ presented by Kuznets in 1955; （2） individual income tax of major developed countries does have significant impact on adjusting the gap between rich and poor. The results of this paper may give a critical reference to the tax reform in China in the future.
出处
《国际税收》
CSSCI
北大核心
2014年第1期50-54,共5页
International Taxation In China
关键词
发达国家
个人所得税
贫富差距
Developed countries
Individual income tax
Gap between rich and poor
