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

Abstract

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.