文献类型：期刊文献

英文题名：Microscopic simulation model of personal income tax system reform based on the perspective of resident income fair distribution

作者：Cui, Jiujiu[1]

通讯作者：Cui, JJ[1]

机构：[1]Xinxiang Univ, Sch Business, Xinxiang 453000, Henan, Peoples R China

第一机构：新乡学院商学院

通讯机构：[1]corresponding author), Xinxiang Univ, Sch Business, Xinxiang 453000, Henan, Peoples R China.|[110712]新乡学院商学院;[11071]新乡学院;

年份：2017

卷号：20

期号：5

起止页码：1331-1340

外文期刊名：JOURNAL OF INTERDISCIPLINARY MATHEMATICS

收录：EI(收录号：20174104267290);Scopus(收录号：2-s2.0-85030864600);WOS:【ESCI(收录号:WOS:000416830200011)】；

基金：This work is supported by the Science and technology innovation Foundation of Xinxiang University in 2015(No. 15SB24).

语种：英文

外文关键词：Personal income tax; Income distribution function; The income distribution effects; Income Inequality

摘要：Based on existing research, compensate discussion was carried out for the shortcoming. The tax burdened under the direct influence of the path of integration public expenditure factor. The tax economic income distribution affects the mechanisms and public expenditure framework tax measure efficiency. There is a problem to find the tax burden, thus constructive optimization tips. In the proposed model simulation based on the basis of the tax effect of income distribution function, effects reform personal income tax system compare static and dynamic simulation. The results showed that the current round of tax reform in line with the principle of fair taxation; tax reform caused by the income gap function, and loss of revenue by income growth quickly make up. Income distribution effects of taxation and revenue effects of tax fairness in dynamic equilibrium among income growth according to historical trends. Current tax system will break new tax fairness, reform and adjust the target.