共同富裕与税收公平——亚当·斯密与罗尔斯税制理论的当代启示  

Common Prosperity and Tax Equity--The Contemporary Enlightenment of Adam Smith and Rawls′Tax System Theory

作　　者：李石[1] Li Shi

机构地区：[1]中国人民大学国际关系学院,北京100080

出　　处：《中州学刊》2022年第4期91-98,共8页Academic Journal of Zhongzhou

基　　金：国家社会科学基金后期资助项目“多元分配正义”(20FZXB053);中国人民大学科学研究基金(中央高校基本科研业务费专项资金)项目“分配公正:实现共同富裕的理论基础”(22XNL007)。

摘　　要：共同富裕的目标包括建构完善的社会保证体系和优质的公立教育。优良的税收制度是实现共同富裕的制度保证。效率和公平是评价税收制度的两个重要价值。在何谓“税收公平”的问题上,亚当·斯密和罗尔斯存在分歧。亚当·斯密认为,税收公平就是依据人们的财富状况同比例地征税。罗尔斯的公平合作理论将合作的公平条件定为最小受惠者的期望最大化,支持累进制的税收体制。在现实层面,税收制度受到效率原则影响,往往偏离税收公平。公平优先于效率,税收制度的设计应优先考虑税收的公平性。The goal of common prosperity includes the construction of a perfect social security system and high-quality public education.A good tax system is the institutional guarantee to achieve common prosperity.Efficiency and fairness are two important values in evaluating the tax system.Adam Smith and Rawls disagree on what is"tax equity".Adam Smith believes that tax fairness is to tax in proportion to people′s wealth.Rawls′fair cooperation theory defines the fair condition of cooperation as the maximization of the expectation of the minimum beneficiaries,and supports the cumulative tax system.In reality,the tax system is affected by the principle of efficiency and often deviates from tax fairness.Fairness takes precedence over efficiency.The design of tax system should give priority to the fairness of tax.

关 键 词：共同富裕 税收 公平 效率 

分 类 号：B82[哲学宗教—伦理学]