促进收入公平分配的财税政策:从结果公平转向规则公平

Fiscal and Tax Policies for Promotion of Fairness in Income Distribution:from the Perspective of Result-oriented Fairness to Rules-oriented Fairness

鉴于公平所涉及的是个体所得与决定所得诸因素间"关联"的合理性,以收入公平分配为目标的财税政策应以公平规则的建构为导向,而不应局限于单纯的公平的结果。由于真正的公平是强调主体人格平等的平等待人而不是强调客体占有均等意义上的使人平等,财税政策所追求的应该是平等待人的规则而不是使人平等的规则,是理性个体在"无知之幕"后所选择的规则类型。在政策的具体选择上,为推进收入的公平分配,财税应该有所作为,但作用范围应该有限制:应限制在保障个体基本生存、基本教育与基本健康等权利的范围之内。以此为基础,社会收入的分配最终应该由个体的自由选择与市场公平竞争去确定。由于牵涉政策作用的基本取向,这里的讨论对我国收入分配政策的选择与制定具有非常重要的价值和意义。

Given fairness refers to reasonability about the association between individual income and its determining factors,fiscal and taxation policies for fair distribution of income should be designed to construct fair rules,and not be limited to simple fair income distribution results.Because exact justice is to treat people equally,and not to make people equal,fiscal and taxation policies should pursue the rules of equal treatment rather than equality results,and the types of rules the rational individuals select behind the ＇ veil of ignorance＇ As for the specific choices of the policies,the fiscal and taxation policies should do something,but the extent of action should be limited：individuals should be limited to basic survival safeguards,basic education and basic health rights.On this basis,the final distribution of social income should be determined by both free choice of individuals and fair competition in the market.Because it involves the basic orientation of public policy,the discussion below has important value and significance in the selection and formulation of fair income distribution policies.