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充分市场竞争在分配结果上往往是残酷的:能者富可抵国;弱者食不果腹。这种并不理想的分配结果凸显了选择市场经济体制的同时强化财税分配职能的重要性。跨代分配模型突出个体收益能力和可继承财富两个因素在个人生命期收入中的作用,对我国目前的财税实践和未来的财税走向具有相当强的解释力。本文分析了用跨代分配模型考察财税分配职能时遇到的理论障碍和现实问题,提出了完善财税分配职能的政策建议。
Full market competition is often cruel in the distribution of results: those who can afford to get rich, the weak eat unprepared. This unsatisfactory distribution of results highlights the importance of strengthening the fiscal distribution function while choosing a market economy. Cross-generational distribution model highlights the individual income ability and inheritable wealth of two factors in the life cycle of the role of income, the current tax practice in our country and future tax trends with considerable strong explanatory power. This paper analyzes the theoretical barriers and practical problems encountered in the cross-generational distribution model to examine the distribution functions of taxation and taxation, and puts forward some policy suggestions to improve the distribution function of taxation and taxation.