有关税收公平收入分配的几个深层次问题  

Distributional Effects of Tax:Further Research

作　　者：郭庆旺[1,2] 

机构地区：[1]中国人民大学中国财政金融政策研究中心 [2]中国人民大学财政金融学院

出　　处：《财贸经济》2012年第8期20-27,共8页Finance & Trade Economics

基　　金：教育部哲学社会科学重大课题攻关项目“税收对国民收入分配调控作用研究”(08JZD0012)资助

摘　　要：税收作为政府调控收入分配的一个重要工具,得到学术界的普遍关注和大量讨论。综观国内外相关研究成果,我们发现,关于税收的收入分配效应还有许多问题有待进一步探讨。本文围绕税收累进性、税收负担、税收支出、税收—支出体系等,提出未来应着力研究的7个深层次问题。The distributional effects of tax policies have received numerous attentions and discussions from academic research. Based on related results from domestic and foreign literature, the author finds that, there are considerable amounts of issues about the effects of tax on income distributions still unresolved and required further study. This article raises seven in- depth questions under the study of tax progressivity, tax burden, tax expenditure and tax-benefit system for future research.

关 键 词：税收 收入再分配 税收负担 

分 类 号：F812.42[经济管理—财政学]