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20世纪80年代,拉美国家纷纷陷入财务危机。为应对难关,政府选择改革税制,增加税收。与此同时,拉美国家的收入分配状况一直令人堪忧,其基尼系数远超过国际公认的警戒标准。一般认为,税收能够调节收入分配。本文通过分析拉美国家的税收规模、税制结构和税收征管,认为税制改革并没能改善收入分配状况,但税制结构和税收征管变化对收入分配有一定程度的影响。
In the 1980s, Latin American countries were in financial crisis. In response to the crisis, the government chose to reform the tax system to increase taxes. At the same time, Latin American countries have been worrying about the distribution of income. The Gini coefficient far exceeds internationally recognized warning standards. Generally believed that the tax revenue can adjust the distribution. This paper analyzes the tax scale, tax structure and tax collection and management in Latin American countries, and concludes that the tax reform has not improved the income distribution, but the tax structure and tax collection and administration changes have a certain impact on income distribution.