摘要
税收的性质决定其理应成为调节收入分配最有效的政策工具之一,然而,税收调节也存在一定的局限性。为避免出现税收调节"万能论"与"无用论"的认识偏差,本文从税收调节收入分配的着力点入手,阐释了税收在国民收入分配各环节调节收入分配的作用空间,并进一步论述税收在调节收入分配中存在的局限性,旨在为税制改革提供决策参考。
In view of its natural attributes, tax should be one of the most effective policy tools to adjust income distribution. However, the tax adjustment has some limitations. To avoid cognitive bias of tax adjustment, such as the ‘omnipotent view’ and the ‘useless view’, as well as to provide the policy-making reference for tax reform, this paper expounds on the functional space of tax adjustment in different sections of national income distribution, and further discusses the limitations of tax in adjusting income distribution.
出处
《涉外税务》
CSSCI
北大核心
2010年第6期22-27,共6页
International Taxation In China
基金
国家社科基金课题<税收调节国民收入分配的有效性研究>(项目号:09BJY090)的资助
关键词
税收调节
收入分配
税收归宿
Tax adjustment Income distri- bution Tax incidence