球探篮球比分,竞彩足球比分

题目：Personal Income Tax Reforms and Effective Tax Functions in China

简介：We use household-level data to estimate the effective income tax function for China, i.e. a nonlinear relationship between household income and effective income tax rates. The estimated effective tax functions for years 1999-2009 are used to quantitatively investigate the effects of Chinese personal income tax reforms. We find that the tax policy changes have reduced average tax rates by lifting the tax exemption level or adjusting tax brackets. Moreover, the tax reforms have decreased the aggregate indexes of progressivity. However, vari- ations in local progressivity measures indicate that tax reforms have reduced the redistribution effect between low and medium income households while en- hanced the equalizing effect between medium and high income households. In addition, the PIT policy changes have lowered the average marginal tax rates and horizontal equity. Finally, the fiscal revenue elasticity exhibited a declining trend, while the tax reforms have driven up the elasticity or slowed down the trend.

主办单位：财政学院

讲座地点：融金中财大酒店4层第5会议室（球探篮球比分,竞彩足球比分学院南路校区正门西侧）

讲座时间：2016年4月11日（星期一）下午13:30-15:30

主讲人：李戎，男，汉族，1986年4月生，辽宁沈阳人，2014年于美国俄亥俄州立大学获得经济学博士学位。现任中国人民大学财政系讲师。主要研究领域：财政政策、宏观经济学、收入分配等。主讲课程有高级宏观经济学、财政学等。研究成果发表于European Economic Review等SSCI英文期刊。主持或参与国家自然科学基金课题多项。

[编辑]：孙颖