摘要
本文从廓清公平的概念入手,认为应区分规则公正的"公平"和结果相近的"均平"这两个不同对象,以消除中文语境中"公平与效率"问题的混乱;并认为,政府在居民收入分配方面的责任应当是"维护公正、兼顾均平、高端调低、低端托底";在收入再分配方面,应以对近年来收入差异形成原因的正确分析为前提,进行分类调节。
This paper starts with making clear the definition of ‘equity' and ‘fairness' It argues that ‘ equity' and ‘ fairness' should be clarified in analyzing the relationship between equity and efficiency. In respect of income distribution the responsibility of governments should be to safeguard equity while giving attention to fairness, decrease the income of high--income while supporting the low--income. In respect of ncome redistribution governments should regulate according to different kinds of income on the premise that the causes of income disparity be correctly analyzed.
出处
《涉外税务》
CSSCI
北大核心
2007年第8期5-9,共5页
International Taxation In China
关键词
收入分配
公平
效率
分类调节
Income distribution EquityEfficiency Classified regulation