试论收入分配公平与税收调节的介入

Discussion on Fair Income Distribution and Intervention of Tax Adjustment

这篇文章从公平与效率的权衡入手，引申出“机会公平”的理念，并对我国现阶段的收入分配状况进行了认真的实证分析，理出我国当前收入分配差距的形成机理和应对政策，并重点对税收调控个人收入分配的作用进行了具体探讨。

This essay starts from how to balance fairness and e fficiency and the idea of “fair opportunity”is introduced. The author has made a careful empirical analysis on the present situation of income and distributio n and lined out the causes of disparity between income and distribution. The ess ay pays attention to the roles of tax in adjusting the personal income.