摘要
在劳动者收入分布和基尼系数的定义基础上,建立了两者之间的数量关系;并在此基础上讨论了起征税率、起征点和税率变化率对收入分配差异的影响.
Based on the distribution of labors＇ income and the definition of the Gini coefficient, the relationship between them is established. Also the impact of the starting tax rate, the starting point of taxation and rate of tax rate＇s variation on in income disparity is discussed.
出处
《北京师范大学学报（自然科学版）》
CAS
CSCD
北大核心
2006年第3期327-330,共4页
Journal of Beijing Normal University(Natural Science)
基金
全国教育科学"十五"重点资助项目(DBF010589)
北京师范大学青年科学基金资助项目(2005
理科)
