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自从1799年英国建立个人所得税以来,围绕其收入调节作用,肯定与质疑始终并存。本栏刊登的三篇文章,从不同角度对如何更好地发挥个人所得税的收入调节作用进行了论述。首先,应该肯定个人所得税调节收入的正面作用。深圳国际税收研究会课题组的文章以主要发达国家最高边际税率的升降与1%最高收入人口占全部收入比重的逆向变化来说明个人所得税调节收入功能作用的存在。其实,只
Since the establishment of the personal income tax in 1799 in the United Kingdom, there has always been a coexistence of affirmation and doubt surrounding the role of income regulation. The three articles published in this column discuss how to better play the role of personal income tax revenue adjustment from different perspectives. First of all, we should affirm the positive role of personal income tax in regulating income. The article of Shenzhen International Taxation Research Task Force explains the function of personal income tax adjustment income function with the rise and fall of the top marginal tax rate of the major developed countries and the inverse change of the proportion of the population with the highest income of 1% to the total income. In fact, only