美国的再分配制度美国的再分配制度主要体现在两个方面,一是税收杠杆机制对初次分配形成的收入进行调节;二是通过社会保障制度保证弱势群体的生活。美国实行个人所得税为主,加上消费税、财产税、遗产税、赠与税、社会保障税的税收调节制度,各种税种协调配合发挥调节作用。个人所得税和遗产税(赠与税)实行累进税率,收入(或财产)越高,税率就越高,收入差距调节的力度就越大。美国采用的所得税税率主要由联邦税与州税两部分组成,所得 The redistribution system in the United States The redistribution system in the United States is mainly reflected in two aspects. First, the tax leverage mechanism regulates the income generated from the initial distribution. Second, it ensures the lives of vulnerable groups through the social security system. The United States practiced the principle of personal income tax, combined with the tax adjustment system of consumption tax, property tax, estate tax, gift tax and social security tax, and various taxes coordinated and played a regulatory role. Personal income tax and inheritance tax (gift tax) progressive tax rate, the higher the income (or property), the higher the tax rate, the greater the adjustment of the income gap. The income tax rate adopted by the United States is mainly composed of two parts: federal tax and state tax