关键词: 个人所得税, 再分配效应, 广义熵指数, 隐性收入

Abstract: Using the 2012 household survey data, this paper studies the impact of 2011 Tax reform on the redistribution effects of China’s Individual Income Tax system based on the generalized entropy index and the hidden income. We find that the effect of the tax adjustments on the income redistribution is not clear, while structurally, the reform made the Individual Income Tax (IIT) system more effectively reduce the inequality within the top-income group, and let the upper-middle income families benefit the most. We finally suggest the redistribution function of China’s IIT system should be refined based on structural targets so that it can play the proper role as an important redistribution policy measure.