摘要
根据以效用作为福利标准的社会福利函数并不一定能得出实行累进税率的结论 ,只有赋予低收入效用者以更大权重的社会福利函数才要求累进税率 ,而且只有在低收入效用者恰好是低收入者的情形累进税率才有利于弱势群体。从非福利主义的社会福利函数看 ,累进程度取决于社会对个人自由、权利和能力方面的尊重和提升程度。社会福利函数的权重决定税收是否累进 。
It is not certain to get the progressive rate conclusion from the social welfare function based on utility.It is the social welfare functions endowing the individuals who have lower utility with more authorities that ask for progressive rate.And only when the people who have lower utility is just the group of people owning lower income,progressive rate is of benefit to weak groups.The level of progressive rate depends on the esteem and exaltation of freedom,right and capability to meet with the social welfare functions from non-welfare doctrine.The authority of the social welfare functions determines whether rate is progressive,authority and efficiency decide the grade of the progressive rate.
关键词
社会福利向量
效用主义社会福利函数
非福利主义
social welfare vector
social welfare function from utility doctrine
non-welfare doctrine
