税收调节要素收入分配研究综述

A Research Review of Taxation Adjustment to Income Allocation

改革开放以来,中国劳动要素收入在国民收入分配中比重呈现出先增后减的现象,这引起了国内学者的广泛关注。现有国内文献探讨的核心问题是要素收入分配失衡的原因,而缺乏对税收调节的考察。本文就税收调节要素收入分配的国内外文献进行梳理与评述,并在此基础之上提出研究不足与展望。

Since the reform, the proportion of labor factors income to national income distribution present a phenomenon of first increased and then decreased, which had caused domestic scholars to pay wide attention. The core problem discussioned by the present domestic literature is the imbalance reason for income allocation,there＇s no investigation about taxation adjustment. This paper reviewed the domestic and foreign literature about taxation adjustment to income allocation,and put forward the researching lack and prospect on this basis.