超高收入人群税收调节的制度困境及应对——美欧国家的探索与反思  

Policy Responses to Institutional Dilemma of Tax Regulation of Uitra-high-net-worth Individuals:Reflections on the Explorations inthe USand Selected European Countries

作　　者：马珺[1] 韩清 MA Jun;HAN Qing(National Academy of Economic Strategy,CASS,100006)

机构地区：[1]中国社会科学院财经战略研究院,北京市100006

出　　处：《财经智库》2023年第3期69-88,149,共21页Financial Minds

摘　　要：对超高收入人群的税收调节是世界性的制度难题。原因在于其收入主要来源于资本性收入,而各国现行税制普遍对资本轻税。在经济不平等程度持续扩大的背景下,为打破上述制度困境,以美国为代表的西方发达国家先后提出了一系列旨在提高超高收入人群税负的改革提议,一些国家已经付诸实施。这些措施或提议,既有现行制度框架内的边际调整,也涉及对现行税制的根本性变革。上述政策进展,展现了西方新自由主义税收实践的新动态,也重新提出如何对资本课税这一经典话题。The tax regulation of Ultra-high-net-worth individuals(UHNWIs)is a worldwide institutional issue.UHNWIs accumulate wealth through investment and capital income which bear a much lighter tax burden than labor income.Series of reform proposals aiming at increasing the tax burden on UHNWIs have been proposed to address this institutional dilemma in the context of increasing economic inequality.Both marginal adjustments of the current system framework and the fundamental reform of the current tax system have been proposed.Some of them have been implemented in some countries.Related policy-making progress shows the new dynamic of Western neoliberal tax practice,and puts forward the classic issue of how capital should be taxed.

关 键 词：超高收入人群 税收调节 制度困境 

分 类 号：F812.42[经济管理—财政学] F815F817