收入分配效应对社会纠纷的影响:基于税收制度的视角

The effects of income distribution on public disputes in the perspective of the tax system

收入差距过大,是社会纠纷发生的一个重要原因,而税收政策作为调节收入再分配和缩小收入差距的重要工具,税收制度和税收政策对降低社会纠纷不容忽视。文章在实证检验税收制度、收入分配效应和社会纠纷之间的关系的基础上,提出优化流转税、所得税调节收入分配功能、完善财产税体系的财产优化配置功能。

The large income gap is the main cause of public disputes, and the tax policy plays an important role in narrowing the income gap. In other words, the tax policy and the tax system are crucial to reduce public disputes. This paper gives an empirical analysis of the relations among the tax system, effects of income distribution and public disputes. It finally proposes the following suggestions ： it is necessary to optimize the commodity turnover tax system, improve the adjustment functions of the distribution of income tax burden, and perfect the effects of the property tax through optimizing the property allocation.