It is concluded that only when the tax Gini coefficient is lager than pre-tax Gini coefficient will the individual tax policy can reduce the income disparity.

 
  • 結論是只有當稅賦基尼系數大于稅前基尼系數時(shí),征收個(gè)人所得稅才能對收入分配起到調節作用。
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