The Study About The Personal Income Tax Based On Fairness And Efficiency

I research the problem that whether the personal income tax ratio which satisfiesthe fair criteria and efficient criteria in the same time exists in this paper. As for thisproblem，many scholars have done the related research，but these scholars’ prospecton the fairness and efficiency are not all the same．Most of them focus on the researchmethod of dialectics of philosophy and Econometrics．However，this paper definedthe fairness and the efficiency on the basis of Literatures combined with China’snational conditions and define the fairness、efficiency、efficient function、fairfunction，efficient set、fair set、equilibrium tax rate and equilibrium income adjustmentrate．In order to make the research more scientific and rigorous，this paper adopts theresearch method and steps below．Research methods：mathematical method，which is the deductive inferencewhich rely on the hypothesis．The advantage of this approach is objective andrigorous．The specific mathematical tools are real analysis, functional analysis, andtopology． However, the methods that domestic research use are philosophicaldialectics and econometric．Research procedures：the first step，we will give the definitions of someconcepts．The second step，we will research the properties of the ratio which canadjust the people’s income．The third step，we will search the ratio in the sets that thesecond refer to．The fourth step，we get the conclusion that the equilibrium tax ratioexist．Research conclusion: Equilibrium tax ratio exists．Research Significance: This paper applied the topology，functional analysis andconvex analysis and other mathematical tools and combining the reality of ourcountry．In this context，the methods presented in this paper are rarely，this is thisarticle research significance．The research about the fairness and efficiency has a closerelationship between harmonious society’s construction，and this is the practicalsignificance．...