平等与税收:对税制改革动向的思考

Equality and Taxation: Some Thoughts on the Trend of Tax Reform

收入不平等问题已是一个全球问题。自从20世纪70年代末以来,全球各国不平等问题在加剧。应对不平等问题,需追根溯源,探寻分配与平等的关系。国家出现之后,税收与平等的关系进一步加强。在不同的资源配置条件下,税收与平等的关系有根本性的不同。在市场经济条件下,人们对税收与平等的关系仍有不同的理解。税收如何在降低不平等程度的同时,不过多地损害经济效率,一直是税制改革的关注点,权衡取舍不断地发生。一国选择的税制,受经济、社会、政治、文化等多种因素影响。技术进步催生数字经济,不仅对具体税制改革方案有较大影响,而且可能重塑税制,税制改革因此可能有新的动向。

The issue of income inequality has become a global problem.Since the late 1970 s,the problem of inequality in countries around the world has increased.To deal with this problem it is necessary to trace the source and explore the relationship between distribution and equality.After the emergence of a state,the relationship between taxation and equality is further enhanced.Under different resource allocation conditions,the relationship between taxation and equality has been fundamentally changed.Under the market economy,people have different understandings about this relationship.How taxation reduces inequality without overmuch damaging economic efficiency has always been the focus of tax reform,and we have to make tradeoffs.The tax system chosen by a country is influenced by various factors including economy,society,politics and culture.Digital economy boomed by technical advance,not only has a significant impact on specific tax reform plans,but also may reshape the tax system.Therefore,the new trend of tax reform is expected.