税收对美国高收入阶层的影响与启示

Impact of Tax on High-income Group in the United States and Its Enlightenment

美国高收入阶层收入份额的变动数据显示,美国20世纪经历了先降后升的U型特征。税收政策的变革是影响收入份额变动的一个重要因素,两者存在一定的负相关关系。美国税收政策的变革使得税率不断下降,其好处大多被高收入阶层所得,这是造成近几十年来美国收入差距不断变大的一个因素。借鉴美国的经验和教训,我国在调整收入分配时应更好地利用税收政策。

The U.S. income share of high - income group data shows that the changes of income distribution expefieneed a U - type characteristics which first drop then raise in the 20th century. Tax policy was an important factor to affect the change of income share, and there was a certain negative correlation between them. The changes of U. S. tax policy make the tax rate to lower steadily, but the benefit was mostly obtained by high - income group, which was one reason to increase the income gap in recent decades. Learning from American experience and lessons, China should also make better use of tax policy to reduce the income gap.