公平分配、规则架构与财税政策选择

发布时间：2018-06-18 16:29

本文选题：收入分配 + 规则架构　；参考：《税务研究》2015年08期

【摘要】：以收入公平分配为导向的财税政策选择,其要义在于架构一套公平的分配规则,而不是去确定某一公平的分配结果。首先,公平分配规则的架构要以个体基本权利为保障,而不是以缩小个体间收入的差距为目标,进而,在收入分配方面,累进税制并不是必须的;其次,在有关起点配置的规则上,公平分配规则并不是要通过遗产税等方式来~.小个体在起点配置所存在的经济禀赋和(或)非经济禀赋的差异,而在于为每一个体潜能的发挥提供制度保障,在于保障个体在受教育和健康方面的基本权利;第三,在有关过程控制的规则上,在个体基本权利得以保障的前提下,财政应该局限于为非排他性公共产品进行筹资,而相关的成本则应该采用先受益、后能力的原则来分摊,以维护社会的公平竞争。
[Abstract]:The essence of fiscal and taxation policy choice guided by fair distribution of income is to construct a set of fair distribution rules rather than to determine the result of a fair distribution. First, the framework of fair distribution rules should be based on the basic rights of the individual, not on the goal of narrowing the income gap between individuals. Furthermore, a progressive tax system is not necessary in the area of income distribution; secondly, a progressive tax system is not necessary. On the rule of starting point allocation, the fair distribution rule is not to pass the inheritance tax and so on. The difference between economic and / or non-economic endowments of small individuals at the starting point lies in the provision of institutional safeguards for the development of each individual's potential and in the protection of the basic rights of individuals in terms of education and health; third, With regard to the rules governing process control and subject to the guarantee of fundamental rights of the individual, finance should be limited to financing non-exclusive public goods, and the associated costs should be apportioned on the principle of first benefit and then capacity. In order to safeguard the fair competition of society.
【作者单位】：上海财经大学公共经济管理学院;
【分类号】：F812.42;F124.7

【参考文献】