Personal Income Tax Reform and the Income Distribution——Based on Female Perspective by Micro-simulation Approach

Based on the micro-simulation model,this paper empirically analyses female's income distribution of the personal income tax system reform of 2008 and 2011,using the nationwide sample survey data.The simulation results show the tax system reform had a certain role for narrowing the income gap in different ownership units between female workers.Tax reform of 2011 was better than 2008.Tax system in 2011 went against women low-income groups,and had certain inhibitory effect to high income class but the effect is limited.Therefore,in an area ripe,a family joint declaration system should be carried out.According to the employment characteristics of different groups,we should formulate pointed tax and employment policy.