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测度不同收入家庭政府间税负分布差异对分析中央税与地方税划分以及政府间税收职能定位都具有重要的意义。在美国联邦政府中,收入水平越高的家庭承担税收数额占其收入的比重越高,联邦税制呈现显著的累进性,起到公平收入分配的作用;在美国州及地方政府中,收入水平越高的家庭承担税收数额占其收入的比重越低,州及地方政府税制呈现较为明显的累退性,扭曲税收收入分配效应;二者差异的主要原因是美国宪法界定联邦政府与州及地方政府职能范围不同而由此导致的税权划分和主体税种选择存在差异。这些对我国合理划分中央与地方税权以及完善中央与地方税制体系都具有一定的借鉴意义。
Measuring the distribution of tax burden among different income families is of great significance to the analysis of the central tax and local tax classification as well as the positioning of intergovernmental tax functions. In the U.S. federal government, the higher the income level, the higher the tax burden on families, the higher the proportion of their incomes. The federal tax system shows significant progressiveness and plays a fair role in income distribution. In U.S. states and local governments, the income level is higher The higher the tax burden on families, the lower the proportion of their income, the state and local government tax system showed a more obvious regression, distorting the tax revenue distribution effect; the difference between the two main reasons is that the US Constitution defines the federal government and state and local governments The scope of the different functions and the resulting tax rights divided and the choice of the main tax differences. All of these have some reference to China’s reasonable demarcation of the central and local tax powers and perfection of the central and local tax system.