税收调节收入分配的是与非——近年经济学家关于我国收入分配中税制问题的研究综述

The Rights and Wrongs of the Taxation Regulation in Income Distribution: A Research Review on the Tax System of Income Distribution

近年我国政府不断加大收入分配的税收调节,但收入分配差距扩大之趋势并没有根本扭转。这引起了学术界高度关注,许多经济学家围绕收入分配中的税收负担、税制功能、税制作用以及税制改革进行了研究。关于税收负担,有税负偏重、税负适中和税负偏低的观点;关于税制功能,有的认为税收是调节收入分配的重要手段,有的则认为其作用远远不够;关于税制作用,大多认为现有税收调节收入分配失灵,有的甚至认为存在逆向调节问题;关于税制改革,经济学家们主张通过结构性减税、优化税制结构和完善税收体系来实现税收对收入分配的有效调节。

In recent years,our government regulates the income distribution by tax,but the expansion trend of the income distribution gap has not been fundamentally reversed.This attracts the attention of academic circles,many economists study the tax burden,tax system function,tax system effect and tax system reform in the income distribution.About the tax burden,there are theory of stress,theory of moderate and theory of low;About the tax system function,there are theory of important and theory of deficiency;About the tax system effect,there are theory of regulation failure and theory of adverse distribution;About the tax system reform,economists argue that structural tax reduction,optimizing the tax structure and perfect the tax system.