收入不平等与税收政策偏好——基于利益相关者的视角

Income Inequality and Tax Policy Preference: An Analysis from the View of Stakeholders

在收入差距扩大的情形下,税率提高的再分配政策是否能够得到有效制定和实施取决于不同经济主体从中所获利益的大小以及各自博弈能力的强弱。一般而言,这一政策由于更有利于中低收入者,因此会得到这些群体的支持,但却遭受到高收入者的反对。就中国的现实而言,长期以来所实施的"效率优先"式的收入分配政策催生了"先富群体"。这些高收入者,抑或既得利益者因拥有强势的博弈能力而使其收入获得了"螺旋上升式"的增长,自然也就成为了阻扰个人所得税相对税率提高的潜在群体。这就使得在收入差距扩大的情形下,个人所得税的相对税率多年来不仅没有提高,相反却呈现出下降的趋势。或者说,税收政策并未对最高收入群体形成有效的调节,相反却对中间收入群体收入水平的提高带来了抑制作用。因此,缩小居民收入差距和缓解收入不平等,应及时有效地提高税收免征额和应税税率。

With the income gap widening, the redistribution policy should be to levy the tax with a higher tax rate.It can be effectively formulated and implemented depending on the size of the benefits obtained by different economic entities and the strength of their game abilities.Generally speaking, this policy is more favorable to middle and low-income earners.Therefore, the policy will be supported by them.However, it was opposed by high-income earners.So far as the reality of Chinese society is concerned, the income distribution policy of "efficiency first", which has been implemented for a long time, has given birth to the "first rich group".These high-income earners or vested stakeholders have obtained a "spiral rising" increase in their income due to their strong gaming abilities, which surely makes them as the potential group to block the rise of the comparative rate of individual income tax.This makes the relative tax rate of individual income tax not only decreases for many years, but on the contrary, it shows a downward trend.In other words, the tax policy has not effectively adjusted the high-income group, but on the contrary, it has inhibited the income level of the middle-income group.Therefore, to narrow the income gap and alleviate the income inequality, the amount of tax exemption and the taxable rate should be raised timely and effectively.