不同收入家庭在中央与地方政府之间承担税负差异比较研究——基于美国联邦与州及地方政府数据的实证分析

发布时间：2018-06-13 19:31

本文选题：不同收入家庭 + 中央政府　；参考：《现代经济探讨》2015年11期

【摘要】：测度不同收入家庭在中央与地方政府之间承担税负差异对合理划分中央与地方税权以及制定与评价税收政策都具有重要意义。由于美国联邦政府与州及地方政府职能范围不同、税权划分和主体税种选择存在差异等原因,联邦税制呈现显著的累进性,起到公平收入分配的作用;州及地方政府税制呈现较为明显的累退性,扭曲了税收收入分配效应。从整个国家来看,美国税制体系仍具有比较显著的累进性,发挥税收调节收入分配职能,对缩小美国贫富差距起到重要的作用。这些对我国合理划分中央与地方政府税权以及完善中央与地方税制体系都有一定的借鉴意义。
[Abstract]:It is of great significance to measure the difference between the central and local governments to determine the tax burden between different income families and to make and evaluate the tax policies between the central and local governments. Because of the different functional scope between the federal government and the state and local government, and the differences in the division of tax power and the choice of the main tax categories, the federal tax system shows a remarkable progressiveness and plays the role of fair income distribution. The tax system of state and local government is obviously regressive and distorts the distribution effect of tax revenue. From the point of view of the whole country, the tax system of the United States still has remarkable progressiveness, and exerting the function of regulating the income distribution plays an important role in narrowing the gap between the rich and the poor in the United States. These are helpful to the rational division of tax power between central and local governments and the improvement of tax system between central and local governments.
【作者单位】：武汉科技大学;
【基金】：国家社科基金重大项目“宏观税负;税负结构与结构性减税研究”(项目编号:12ZD044)的阶段性成果
【分类号】：F812.42

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