前古典经济学公平观的演变——从财产正义到税收正义  

The Evolution of the Concept of Justice in Pre-Classical Economics:From Property Justice to Tax Justice

作　　者：张琦[1,2] Zhang Qi(Institute of Economics,Chinese Academy of Social Sciences;Department of History of Economics Thought,Chinese Academy of Social Sciences)

机构地区：[1]中国社会科学院经济研究所 [2]中国社会科学院经济思想史研究室

出　　处：《政治经济学评论》2020年第6期43-74,共32页China Review of Political Economy

基　　金：中国社会科学院创新工程重大科研规划项目“国家治理体系和治理能力现代化研究”(项目编号:2019ZDGH014)的阶段性成果。

摘　　要：公平问题在主流经济学中一直处于被忽视的状态。本文认为,造成这一局面的原因之一是经济学界整体上对亚当·斯密的片面解读,即将斯密的经济思想简化为"经济人+自由放任"。1980年代以来新一轮斯密研究热潮带来的一个重要启示是,公平正义问题在斯密的理论体系中占有至关重要的位置。现代意义上的"分配正义"或减少不平等、缩小贫富差距等理念,在古典经济学诞生之前并不存在。中世纪晚期经院哲学的公平观主要体现为公平价格学说,同时财产正义论开始萌芽。从阿奎那到自然法学家格劳秀斯、普芬道夫,皆论证私有财产权符合正义,同时以"必需品权利"作为补救机制,使私有财产权与人类生存权相兼容。洛克主张基于劳动的财产权,其目的主要在于防止政府任意侵犯个人财产。休谟将正义和财产权视作完全等同的概念,并通过经验主义方法对私有财产权进行论证。现代经济学奠基人同时也是苏格兰启蒙运动重要人物的亚当·斯密,在公平观的发展史上扮演了承前启后的重要角色。在斯密的理论体系中,有对自然法学家正义理论的继承,更重要的是,他明确主张通过财政税收制度来减少不平等,并提出了税收公平原则,因而标志着公平观从财产正义转向税收正义。The issue of fairness has always been neglected in mainstream economics.This article believes that one of the reasons for this situation is the one-sided interpretation of Adam Smith by the economics community as a whole,that is,Smith’s economic thought is simplified to"homo economicus+laissez-faire."An important enlightenment brought by the new wave of Smith research since the 1980 s is that the issue of fairness and justice occupies a crucial position in Smith’s theoretical system.The modern concept of"distributive justice"or reducing inequality and narrowing the gap between rich and poor did not exist before the birth of classical economics.The concept of Justice of scholastic philosophy in the late Middle Ages was mainly embodied in the just price doctrine,and the theory of property justice began to sprout.From Aquinas to natural jurists Grotius and Pufendorf,they all argued that private property rights were in line with justice,and at the same time used"the right of necessities"as a remedial mechanism to make private property rights compatible with the right to human existence.Locke advocates labor-based property rights,and its purpose was to prevent the government from arbitrarily infringing on private property.Hume regarded justice and property rights as completely equivalent concepts,and used empirical methods to demonstrate private property rights.Adam Smith,the founder of modern economics and an important figure in the Scottish Enlightenment,played an important role in the history of the development of justice.In Smith’s theoretical system,he inherited the justice theory of philosophers of natural law,and more importantly,he clearly advocated the reduction of inequality through the fiscal and taxation system,and put forward the maxim of tax justice,thus marking the concept of justice from property justice turned to tax justice.

关 键 词：公平 分配正义 财产权 税收公平 

分 类 号：F091.3[经济管理—政治经济学]