政府实行宏观经济调控的重要目标之一,是调节社会收入分配,力求达到公平结果。本文分析了税制要素、税制模式、税种结构对收入分配调节的不同效应,以及逃避税行为、税式支出、税负转嫁、税收指数化等,对收入分配效果的影响。 One of the important goals of the government in macroeconomic regulation and control is to regulate the distribution of social income and strive to achieve fair results. This paper analyzes the different effects of the tax system elements, the tax system pattern and the tax structure on the adjustment of income distribution, as well as the impact of tax avoidance behavior, tax expenditure, tax burden transfer and tax indexation on the income distribution effect.