关键词: 收入分布, 不平等, 共同富裕, 过高收入群体

Abstract: The tail of income distribution represents the characteristics of social groups with high income and excessive income. By fitting the parameters of the tail income distribution and selecting the threshold values, this paper identifies the excessive income groups and expresses their distribution characteristics, estimates the current situation and development trend of inequality in the tail of the income distribution in China, and uses the social welfare function analysis framework to measure the impact of reasonable adjustment of excessive income on residents’ income distribution and social welfare. The research finds that there are significant differences in statistical characteristics between the high income group and excessive income group in the tail of income distribution in China at the current stage. In addition, residents’ income in China are continuously increasing in the past few years, but income differences are still at high levels, which is mainly caused by the growing inequality in tail end of income distribution. Following the goal of common prosperity, a reasonable adjustment of excessive income will not only significantly improve the income inequality of residents, but also increase the overall welfare level of society.

Key words: Income Distribution, Inequality, Common Prosperity, Excessive Income Groups