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中文摘要：
再分配效应和累进性的分解分析有助于深入认识个人所得税再分配效应的影响因素。本文以2008年天津市城镇住户调查微观数据为样本进行经验分析，分析了免征额、税前扣除、税率结构、免税收入对税收累进性和再分配效应的影响和贡献率。分析结果表明，个人所得税只能缩小不到1％的初次分配收入差距，再分配效应是弱的；免征额效应是再分配效应和累进性的主要来源，税率结构也有积极的再分配效应，而税前扣除降低了税收累进性，免税收入起到了很大降低再分配效应的作用。在此基础上，本文还对个人所得税再分配效应弱的原因和扩大个人所得税再分配效应的对策进行了探讨。
英文摘要：
The decomposition analysis of the redistributive effect and progressivity of personal income contribute to obtain deeper understanding of the determinants of redistributive effect. In this paper, we analyzed the effect and contribution rate of allowance, deduction, rate structure and non-taxable income to redistributive effect and progressivity with the sam- ple of Tianjin Urban Household Survey. The results shows that the personal income tax reduced the primary distribution difference by less 1% and the redistributive effect is week, the allowance effect is the main resource ofredistributive effect and progressivity, the rate structure effect is also positive, but the deduction decreased progressivity and the non-taxable income decreased the redistribution effect greatly. On that basis, the paper explained the reason of week redistribution effect and the countermeasures for increasing the redistributive effect.
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