个人所得税对收入分配不公能起到有效的调节作用吗?

Effectiveness of Individual Income Tax on Regulating Income Distribution

理论上,自从米尔利斯的理论和一般均衡分析得到推广,并成为财政学教科书不可或缺的内容以后,那种认为可以通过所得税调节收入分配不公的看法就不再流行了。实践中,亦无法设计和有效运行能够调节收入分配不公的个人所得税制度。因此,应当慎重对待将个人所得税作为主体税种并承担收入分配调节重要功能的想法。

Theoretically, since the optimal taxation theory and the general equilibrium analysis have been widely promoted and become an indispensable part of public finance textbooks, the view that unfair income distribution can be regulated through an income tax system does not prevail any more. In practice, it is impossible to design and operate an individual income tax system to effectively regulate income disparity. Therefore, cautions should be taken when anyone take the view that individual income taxation shall serve as the main tax category and bear the critical function of regulating income distribution.