论文部分内容阅读
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缩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。
The essence of the choice of fiscal and taxation policies oriented toward fair distribution of income lies in the construction of a fair distribution rule rather than the determination of a fair distribution result. First of all, the structure of the fair distribution rules should be based on the protection of the basic rights of individuals rather than the goal of narrowing the income gap between individuals. Furthermore, the progressive tax system is not necessary in terms of income distribution. Secondly, The fair distribution rule does not mean to narrow the differences of economic endowments and / or non-economic endowments that individuals have at the starting point through ways such as inheritance tax, but rather to provide institutional guarantees for the potential development of each individual, Education and health; and thirdly, on the rules concerning process control, under the premise of ensuring the basic rights of individuals, finance should be limited to financing non-exclusive public goods, and the related costs should be based on the first Benefit, after the principle of ability to share, in order to maintain social fair competition.