论19世纪末20世纪初英国“建设性税制”改革

A Discussion of the Reform of Constructive Taxation System of Britain in the late 19^(th) and early 20^(th) Century

19世纪末20世纪初,贫困、失业、财富分配不均等社会问题日益严重并引起了英国社会各界和政府的重视。针对上述问题,英国政府推行了与此前大不相同的税制改革。此次税制改革具有更多的建设性意义,因此被称为"建设性税制"改革。税制理论上,经历了由古典政治经济学理论到新古典政治经济学理论的转变;税制结构上,经历了由间接税为主到直接税为主的变迁;税制原则上,开始实行累进征税;赋税用途上,由此前主要为政府筹得收入向开始注重税收的社会财富再分配和社会资源再配置功能的转变。通过考察此阶段英国的"建设性税制"改革有助于了解税制与社会政策及国家建设的关系。

With the development of Industrial Revolution, the phenomena of unemployment, poverty and the unequal distribution became more serious than before in the late 19th and early 20＇h century in Britain. Under this circumstances, the taxation underwent a series of reform. Firstly, the theory of taxation went through from classical political economy to neoclassical political economy. Secondly, the direct taxation occupied a more proportion than indirect tax. Thirdly, the categories of taxes took reforms, such as estate duty, income tax and the people＇s budget. Finally, the principal of tax levying took progression. Through the above reforms, it provided enough money for social policies. Through the study of changes of taxation, we can understand the significance of tax to social policy and state building.