The Effect Of The Individual Income Tax Model To Income Distribution

Personal income tax is one of the main taxes in most countries, bear the organizational revenue, regulating income distribution, an important role in regulating the economy running. China’s personal income tax system was first introduced as the regulating income distribution tax,with the development of economy, people’s income levels increase, among the inhabitants gap in income distribution is growing, the income distribution role of personal income tax has become increasingly limited, and a very important reason is that personal income taxation model restrictions. Since the introduction of personal income tax since our country has been taken to be the classification model, however, classification model seem to be in line with our current level of tax collection, but there are indications that the classification taxation model of income has not been able to adjust income distribution well.while most countries are implementing comprehensive models or classification lesson taxes mode, and have achieved good effect of regulating the distribution of income. This paper starts from the concept of taxation model drawing on the experience of the United States and Japan, based on the analysis of a tax assessment’distribution mode selection effects, combined with our reality, give the suggestion that our current assessment of tax should adopt the recommendations of the consolidated taxation model.This total is divided into four parts:The first part is the introduction, including background and significance of this study, literature review, research methods used in this paper as well as innovation of this paper and shortcomings leads through this part of the introduction of a tax on taxation model below discussions with equitable income distribution; second part focuses on the type of tax taxation model, development and equitable distribution of income measure; Third part analyzes the tax assessable mode selection for equitable income distribution effects, respectively, China, the USA, Japan, represented by analysis classification taxation model, comprehensive integrated assessment models and classification fair taxation model the impact on income distribution and combined with national statistical data, from a tax assessment on empirical mode selection effects on income distribution elaborate; fourth part with the current status of our country, gives proposal as to promote fair distribution of income taxation model and other relevant supporting recommendations.In this paper, a theoretical analysis and empirical analysis of a combination of methods, respectively respective taxation model describes three kinds of impact on income distribution level, draw a conclusion that comprehensive assessment model is the most fair tax. But taking into comprehensive assessment model requires a series of conditions, and our country have not yet reached the required conditions, taking into account the status of our country, our country should implement the current classification and comprehensive assessment mode. A tax assessment mode’ setting is a complex process, taking equitable factors fully into account as well as our current collection conditions, this paper presents the implementation of the current classification and comprehensive assessment of the feasibility of the program as well as the mode of implementation of classification and synthesis mode requires assessment and other relevant supporting measures. In this paper, from a new perspective that the personal income tax system in a tax mode selector to start analyzing its impact on income distribution, because my level of research and capacity constraints, not comprehensive grasp of the theory, and due to lack of data lack of convincing, and since changes in personal income taxation model is a very complex project, because of limited space is impossible to explain all the problems very clearly, so the paper is not comprehensive enough in some respects.