| In China, income gap is widening. Gini coefficient over the international warning line of 0.4, how to regulate the distribution of income is one of the most important task now facing. Tax progressivity is an important means of tax adjusting income distribution, at the same time also is the core indicator to measure tax redistribution effect. Indirect tax of China reflected regressive, direct show progressive, so current tax system overall tax progressivity is gray, meaning China whole tax progressivity is not clear. So how to determine a clear Chinese tax progression attributes? How to reform the tax progressivity? How about of China’s tax progressivity actual effect? What is the influence mechanism of efficiency and fairness? What’s the problem with the transmission mechanism? The above problems need to be resolved. So study the issue of tax progressivity has important theoretical and practical significance in the background of China’s income gap is widening, a limited role in regulating income distribution tax background. First, analyze history data of the developed countries, verified and development tax progressivity life cycle theory; improve the theoretical system of progressive taxation. Secondly, based on the tax progressivity life cycle theory and DEA efficiency model, verify Chinese tax progressivity. Calculate the China nominal tax progressivity based on the typical tax method. Analysis, nominal tax progressivity and actual tax progressivity differences, and fit to the tax progressivity life cycle theory fitting, so as to clear judgments China progressivity of tax status and direction of reform. Analysis of influence factors of progressive Chinese tax, analysis of the conduction mechanism of fairness and efficiency of the progressive effects of tax, clear the transmission mechanism of policy recommendations. This series of studies for China reform of tax progressivity, narrowing the income gap, to coordinate the relationship between fairness and efficiency, has the important practical significance.In this paper, the research methods include empirical analysis methods, combining theoretical analysis with empirical analysis, literature research methods, analysis of causal analysis and system combining etc. Study on the basis of "theoretical analysis- empirical validation, verification of the theory of causal analysis, system analysis- policy suggestion" technical route and logical structure.The second chapter discusses the theoretical basis of the article research. The theoretical basis includes two parts: the first, a review of the tax progressivity quantitative indicators, indicators using KP index. Second, validation and development of tax progressivity life cycle theory, the theory is used to judge whether the appropriate tax progressivity. Guo Qing Wang(2012) proposed tax progressivity life cycle theory, think that the development of law of tax progressivity history shows a drop- rise- drop- rise- drop periodic characteristics. But, about the inflection point and cycle life does not have a specific discussion, and the theory has not been verified. Therefore should be validated and development of tax progressivity life cycle theory, laying the theoretical foundation for the following research.Select a representative of the developed countries G7 group(of which six countries) object for empirical research. G7 group refers to: America, France, Britain, Italy, Germany, Canada and japan. Because of the statistical data of Germany is not comparable in unity and split times, so it is excluded from study. G7 includes several typical countries in America, Europe and Asia, has certain representativeness. Therefore, this chapter selects six countries 100 years data for empirical analysis:(1)Analysis of G7 national tax progressivity historical change, get the conclusion of tax progressivity and the history of economic development there is relationship, and summarizes the inflection point in historical period;(2)Combined with the adjacent point weighted fitting method and peak- Valley inflection point method of non-parameter method, ratio analysis of tax progression and economic growth correlation between G7 countries, and summarizes the numerical characteristics of the inflexion point. Finally, summarize the theoretical points of tax progressivity life cycle.The process of social and economic development is not a homogeneous, uniform, but will show a different stage, is a process from quantitative change to qualitative change, continuous development. The main conclusions of tax progressivity life cycle theory include the following points:(1) Development of tax progression history: drop- rise- drop- rise- drop, showing periodic characteristic. In the economic take-off stage, tax progressivity is small or regressive; in the economic maturity stage, the tax system of progressive increase in consumption; mass high stage, tax progressivity increases slowly, even no longer increases; beyond the mass consumption stage, will continue to reduce tax progressivity.(2) Drop- rise- drop- rise- drop this cycle process, each stage between the historical stage intervals approximately in 50-60 years.(3) There is a close correlation between KP index and GDPZ, both of which presents periodic variation. Basic showed a down up down- rising trend.(4) There exists a moderate tax progressivity. On the one hand, different historical stages for different degrees of progressive tax or tax regressive, which can promote economic development, conducive to fair income distribution, promote social stability, so that tax progressivity moderation is the tax to promote economic development and adjusting income distribution, feasible, effective institutional arrangements; on the other hand, KP with the GDPZ index change, there is a two-way causal relationship between the two. Because the value of GDPZ is with the development of economy go round and begin again cycle, so the above research tax progressivity of the law of historical development, analysis of the two aspects of tax progressivity and GDPZ relation, the connotation of the expression is the same, but different expressions.(5) There is an inflection point. Index feature inflection point inflection point is: A: when GDPZ ∈ [0,20], KP ∈ [0.7,1.5], KP index with increasing GDPZ from decline to rise; inflection point two: when GDPZ ∈ [20,30], KP ∈ [1.3,4], KP index with increasing GDPZ and gradually turn downward inflection point three;: when GDPZ ∈ [30,40], KP ∈ [0.7,1.5], KP index with increasing GDPZ and gradually to rise. The above is the range of inflection point index characteristics, but the specific value varies depending on the country.The third chapter respectively based on the development of post tax progressivity life cycle theory and DEA efficiency model to verify the theory and practical verification of the progressive Chinese tax. According to the tax progressivity life cycle theory, judging and analyzing of China status.(1) On the basis of tax progressivity life cycle theory, China should be between the Department and the economic take-off stage and mature stage. In addition, Chinese founding sixty years or so, in line with the tax progressivity life cycle perspective: each stage between stages in the history of time interval is approximately 50-60 years.(2) During the period from 2005 to 2011 Chinese GDPZ indexes in roughly 27.9 to 43.7, while the KP value is basic in the vicinity of 1.2, roughly in line with the numerical characteristics of inflection point three of tax progressivity life cycle theory: when GDPZ ∈ [30,40], KP ∈ [0.7,1.5]. In this point, the KP index with increasing GDPZ and gradually rising trend. In recent years, Chinese GDP growth rate relative to other countries rapidly, but the KP index has hovered around 1.2. According to the definition of KP index calculation Chinese whole tax slightly present progressive, but progressive remains weak, unable to meet the needs of economic and social development, will further aggravate the unfair income distribution. Chinese now is near the inflection point, the next step reform direction is to gradually increase the whole tax progressivity.Using the DEA efficiency model reality Chinese tax progressivity.To calculate and decompose the progressive Chinese tax impact on the fairness and efficiency of the comprehensive operation efficiency. Consider from two aspects: technical efficiency and technical progress. Find the power and the resistance of comprehensive operation efficiency. China should improve the overall progressivity of tax. In order to make the China tax progressivity improve moderately, and give consideration to both justice and efficiency, should optimize tax progressivity settings, dredge the transmission mechanism of tax progressivity regulation of fairness and efficiency.Measure the DEA efficiency influence Chinese progressivity of tax fairness and decomposition to obtain the conclusion:(1) from 2000 to 2012, comprehensive operation efficiency effects of tax progressivity in various regions of fair value less than 1. China the widening income gap, income distribution policy adjust effect Co., consistent with the above results.(2) the area of technology change is the same, is not good, you should improve tax progressivity setting technology, extension technology frontier, improvement of technology value.(3) The technical efficiency of the average increase of 2.3%, said tax progressivity influence factors and the conduction process is efficient. But the efficiency of increase is limited, should further optimize the elements, dredge the transmission mechanism.(4) The obstacle of enhance the comprehensive efficiency is the central region.China tax progressivity affects the efficiency of the DEA efficiency measurement and decomposition to obtain the conclusion:(1) from 2006 to 2012, the tax progressivity effect of comprehensive operation efficiency of the annual variation is less than 1. This is consistent with economic theory. Tax as a means of regulation, market intervention may cause some loss of efficiency. We should improve the technical efficiency, reduce the adjustment cost.(2) The technical efficiency average decrease of 7%, said the various elements is not optimal matching, transmission mechanism is not smooth, should cooperate with the optimization of various elements, and dredge the transmission mechanism.(3) The change of technological progress in various areas is the same, and are optimal, increased by an average of 2.6%, increase co.. That should set technology optimization of tax progressivity, extend the technology frontier, improvement of technology value.(4) In 2000 to 2012, in various areas, tax progressivity effects of comprehensive efficiency value is greater than 1. That tax progressivity regulation efficiency, to intervene in the market mechanism operation costs are small, increase the efficiency of regulation efficiency loss less than economic growth. Meet the economic theory. As the investigation object and time is not the same, the conclusion and the above conclusion is not contradictory. Improve the comprehensive efficiency of resistance is technical efficiency decline, resulting in resistance area is the East, the middle area.The fourth chapter, mainly focus on the China tax revenue and fiscal decentralization, taxes accounted for the long-term equilibrium and dynamic changes in the relationship. China progressivity of tax and fiscal decentralization, taxes accounted for the long-term equilibrium and dynamic changes in the relationship. In this chapter, through constructof the cointegration model, analysis on the long-run equilibrium relationship. By constructing a VAR model, study on the dynamic changes in the relationship. Through the investigation of long-term equilibrium relationship and the dynamic changes in the relationship, hope to be able to have a more comprehensive, more in-depth understanding of the relationship between them.Conclusion:(1) the general equilibrium analysis of the conclusions, using cointegration model to analyze the long-term equilibrium relationship between tax revenue and two influence factors, the long-term equilibrium relationship between tax progressivity and the two major influencing factors. The results of the study found that two factors and tax revenues in the long showed a positive correlation; the fiscal decentralization and tax progressivity in positive correlation between long term; but the direct proportion with the tax progressivity negatively related in the long term. And the two influence factors of tax revenue and tax progressivity sensitive degree less than the degree of sensitivity of the tax revenue, tax progressivity of the two factors.(2) The dynamic effects of conclusion, establishing the VAR model of the dynamic analysis of the relationship between changes in tax revenue, tax progressivity and two influencing factors. Mainly carries on the Grainger causality test verifies the causal relationship between them, through the analysis of impulse response to determine the dynamic impact of the relationship between them. Research thinks in the lagged one period case, between the factors of tax revenue and tax progressivity and two big influences Glenn Jain relationship is not obvious. But the impulse response function long term dynamic impact, this after a period of not obvious causality, and not at all lag exists, the relationship between dynamic influence their prolonged lag period after gradually, and the present trend of expansion, there may be reversed, this conclusion is consistent with the economic situation.The fifth chapter, analysis of the conduction mechanism of Chinese progressivity of tax regulates fairness and efficiency; analysis of the conduction mechanism why not sparse. First of all, demonstrate moderate progressive tax is one of the important means can adjust the income distribution in both equity and efficiency at the same time. First, find the difference and connection between the fairness and efficiency from the root, the generalized fairness includes two parts of fairness and efficiency in narrow sense; Second, find the distribution is the common point of fairness and efficiency; Third, the tax is one of the important means to regulate the revenue distribution; Fourth, further analysis of tax equity and tax efficiency theory; Fifth, moderate progressive tax is one of the important means of both equity and efficiency of adjusting income distribution.Secondly, analysis of the conduction mechanism of Chinese progressivity of tax regulates fairness and efficiency.Again, constructe and analysis of a macroeconomic model, regulating effect of tax progressivity on fairness and efficiency. Tax progressivity is decomposed into the weighted summation of each tax progressivity. The overall progressivity of tax can express as progressive of various taxes. Therefore all the tax progressivity, efficiency and fairness can put in the same model. Conclusion: Real estate taxreform should focus on improving tax progressivity; value-added tax should not be concerned with a progressive tax, but mainly through its revenue raising function of actual tax progressivity; resource tax, personal income tax, urban land use tax and taxes under the current tax system should play its fair income function, and optimize the tax system; improvement of tax progressive of business tax, enterprise income tax has no practical significance.(1) property tax progressivity increases, not only reduces the output elasticity of capital, but also increase the elasticity of labor output, improve the current capital income too much, while the labor factor income distribution problem too few, therefore, property tax reform should be the focus of further, and raise property tax progressivity.(2) Value added tax has a good tax revenue collection function, through the transfer payment or public expenditure means to adjusting income distribution, in fact have progressive function. Rational design of the value-added tax system, give full play to its revenue collection function, do not pay attention to the progressive itself, but should pay attention to the actual progressive role.(3) The changes of enterprise income tax progressivity do not have significant effect on the overall size of the economy; the capital output elasticity of factors, labor output elasticity of factors, and the progressive tax reform has little significance.(4) Resource tax progressivity does not have significant effect on the overall size of the economy, but will make the output elasticity of capital increase, reduce the labor output elasticity of factors. Resource tax did not play its due function of adjusting income distribution, therefore, should optimize the resource tax system design, reasonable arrangement of tax progressivity, improving the actual tax progressivity so as to achieve the function of adjusting income distribution.(5) The business tax progressivity increases will reduce the total size of the economy, and will expand the difference between capital and labor output efficiency. Business tax the future development trend is gradually removed, therefore the discussion on business tax progressive reform is how to do "business tax for the transformation of value added tax", and the actual value-added tax progressivity play adaptation.(6) The individual income tax on the direction of reform at this stage is not increase the proportion of the total tax revenue, but also should not continue to increase level of progressive tax rate, and should be the optimization of tax system design, security regulation function. Personal income tax progressivity reform is mainly based on existing progressive tax smoothing brackets around the differences, so as to improve the actual tax progressivity.(7) The urban land use tax and deed tax progressivity increases will enlarge the difference between capital and labor output efficiency in a certain extent, progressive tax reform direction should be coordinated with relevant taxes, simplify tax, and improve the actual adjusting income tax progressivity.Finaly, Analysis of the problems of the conduction mechanism.Various tax progressivity practical function is limited, the main reason is that the average efficiency and the collection efficiency is low; the various tax progressivity regulating wealth distribution mechanism not national; fiscal decentralization condition and the fiscal expenditure structure are unreasonable, weaken the regulation effect of progressivity of tax; tax progressivity effective income tax structure effect; the market mechanism is not perfect, the industry structure is not reasonable, weakened the effectiveness of tax progressivity.The sixth chapter, increase the progressivity of tax policy recommendation is to dredge the transmission mechanism, including two parts: 1. the optimization of tax system, dredge the transmission mechanism.(1) the structure of tax revenue, The future direction of the reform is to gradually increase the proportion of direct tax, at this stage the main task is to lay a solid foundation;(2) the value-added tax, business tax, should deepen the "business tax turned to impose value added tax" reform, expand the scope of levy and reduce in value added tax progressivity, play the value-added tax to raise income function, in order to improve the actual tax progressivity;(3) on the property tax, urban land use tax and deed tax, should be simple and reform of real estate tax, expand the scope of tax, improve the tax progressivity, raises the real estate tax actual tax progressivity;(4) tax progressivity of personal income tax remained unchanged, by improving the efficiency of collection means to increase the actual tax progressivity;(5) the consumption tax should adjust the scope of Taxation, increase consumption tax progressivity and increase the overall actual tax progressivity;(6) the resource tax levy scope is limited, failed to play its regulatory role, the main direction of reform is "expanding circumference". 2. Reform, dredge the transmission mechanism.(1)Improvement of the average tax rate;(2)improve the efficiency of tax collection and management;(3) the optimization of Fiscal Decentralization: adjust the powers and expenditure responsibilities, shift expenditure responsibilities, gradually reduce the transfer payment;(4) to optimize the structure of Fiscal Expenditure: Optimize the structure of Fiscal Expenditure: increased expenses in the areas of education, housing, health care, social security;(5) develop the market mechanism, optimize the industrial structure.
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