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居民收入再分配“逆向分配”的原因及对策 被引量:1

Cause and Countermeasures of “Reverse Distribution” in Income Redistribution
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摘要 再分配方式作为调节初次分配结果的重要手段,本应起到缓解收入差距扩大趋势,缩小贫富差距的作用,但当前以税收、社会保障等手段为主的再分配制度却因制度本身的一些不合理安排以及在实施过程中遇到的困难,如对居民收入结构难以有效监控,出现了调节力度不够及改革困难等问题,最终导致再分配方式难以达到预期的效果,甚至于在实施过程中出现了"逆向分配"的现象。 Redistribution,as an important means to regulate the initial distribution of the results,should help ease the growing income disparity,narrow the gap between rich and poor role. But the current redistribution system,basedon taxation, social security and Other means because of unreasonable arrangements and the diffi- culties encountered in the implementation process,such as difficulties in monitoring the residents of the in- come structure,has been inadequate and eneounter difficult adjustment problems. Eventually the redistribution is difficult to achieve the desired effect,and a "reverse distribution'phenomenon occurs in the implementation process.
作者 邵文纲
出处 《广西财经学院学报》 2015年第1期31-35,共5页 Journal of Guangxi University of Finance and Economics
关键词 居民收入 再分配 逆向分配 养老保险 tax personal income tax social security pension insurance reverse distribution
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