财富不平等与税收——美国历史上的观念与事实  

Wealth Inequality and Taxes:Concepts and Facts in the American History

作　　者：马珺[1] MA Jun

机构地区：[1]中国社会科学院财经战略研究院

出　　处：《国际税收》2025年第2期39-45,共7页International Taxation In China

基　　金：中国社会科学院智库基础研究课题“政府收入体系现代化研究”(项目编号:ZKJC240906);中国社会科学院数据库专项资助项目(项目编号:2024SJK010);中国社会科学院创新工程A类项目“现代财税体制建设与中国式现代化”(项目编号:2023CJYA02)的阶段性研究成果。

摘　　要：近十余年来,财富不平等及其后果已成为深受关注的全球性话题。作为克服财富不平等的重要手段之一,税收的作用受到格外重视。面对不平等程度持续恶化的局面,以美国为中心,新进步主义税收观念在全球复兴,其核心诉求是提高对资本、特别是财富的课税。然而,该税收观念能否战胜盛行四十余年的新自由主义税收观念并真正引发新一轮税收革命,仍存在不确定性。美国财富分配与税收观念的互动史表明,一国财富分配格局的变化通常引发税收观念的变革,进而引领重大税制改革;但是,除非国家面临不可避免的财政危机,税收观念的变革不会自动引发实际税制的改革。Over the past ten years,wealth inequality and its consequences have become a global topic of great concern.As one of the important means to address wealth inequality,the role of taxation has received particular attention.In the face of rising inequality,there has been a global revival of the new progressive idea of taxation,centered in the United States,with higher taxes on capital,especially wealth,at its core.However,it is still uncertain whether this tax concept can overcome the neoliberal one that has prevailed for more than 40 years and truly trigger a new round of tax revolution.The history of the interaction between wealth distribution and tax concept in the United States shows that changes in the pattern of wealth distribution in a country usually lead to the changes of tax concept,and then lead to the major tax reform.But,unless the nation faces an inevitable fiscal crisis,transformations in tax concepts do not automatically lead to reforms in actual tax systems.

关 键 词：财富分配 不平等 税收观念 税制改革 

分 类 号：F811[经济管理—财政学] F813