公平与效率视野的个人所得税改革：比例税制

Proportional Tax System： Personal Income Tax. Reform from the View of Equality and Efficiency

由于累进的个人所得税理论依据——边际效用递减理论的缺陷，以及累进税制在实践中存在的弊端，使累进税制难以实现收入公平再分配目标。而比例税制能够克服累进税制的弊端，兼顾公平和效率。实行比例税制，同时配合其它政策措施，能缩小收入差距，实现公平分配目标。

Because of the defect of law of diminishing marginal utility on which progressive tax is based, and the abuse of progressive tax in practices, it is difficult for progressive tax to redistribute income fairly. While proportional tax system can overcome all these disadvantages, and take account of both efficiency and equality. Proportional tax system, cooperating with other policies, can bridge income gap and realize income equality.