摘要
再分配制度体系由税收和社会保障两大制度构成,两大制度的结构与相互作用关系形成不同的再分配机制,影响到再分配功能的发挥。从结构、关系与功能角度,瑞典、美国、德国的再分配调节机制具有典型性。文章建立再分配制度的结构-关系分析框架,对三国社会保障和税收制度的结构特征、相互间作用关系和再分配功能进行分析与比较。三国经验与比较提示我国,构建合理的再分配调节机制应注重制度结构的健全性与制度间关系的契合性。
Redistributive system is comprised of tax and social security system,the structures and interactive relationship of which lead to diverse redistributive mechanism and affect the redistributive functions.Sweden,United States and Germany＇s redistributive mechanisms are typical in the aspects of structure,relation and function.Based on the analysis of structure and relationship of tax and social security system,this paper comparatively analyzes the redistributive structure,relation and function of Sweden,the United States and Germany.This comparison enlightens that constructing reasonable redistributive mechanism should pay attention to the soundness of institutional structure and the fitness of institutional relationship.
作者
余益伟
Yu Yiwei(School of Government, Nanjing University, Nanjing 210023, Chin)
出处
《当代经济管理》
CSSCI
北大核心
2018年第5期71-78,共8页
Contemporary Economic Management
基金
国家社会科学基金重点项目<包容性发展视角下加快我国老龄服务业分类协同发展研究>(14AGL02)
国家社会科学基金项目<国际比较视野下中国企业职业福利供给结构失衡问题研究>(17CGL034)研究成果之一
关键词
再分配
社会保障
税收
国际比较
redistribution
social security
tax
international comparison
