美国财税体系中的所得税:历史演进与社会分配效应  

Historical Evolution and Social Distributional Effects of the U.S.Income Tax System

作　　者：徐藜洋 Xu Liyang(School of Economics,University of Chinese Academy of Social Sciences)

机构地区：[1]中国社会科学院大学经济学院,102488

出　　处：《经济思想史学刊》2024年第4期109-136,共28页Bulletin of the History of Economic Thought

基　　金：中国社会科学院大学“研创计划”项目(批准号:2024-KY-074)的阶段性成果。

摘　　要：美国税收体系的独特性在于其较特殊的累进税制。这一制度在美国历史上多次成为政治和经济辩论的焦点。美国独立战争后确立的联邦征税权标志着现代财政国家的诞生,而所得税的角色从临时的战时融资手段转变为美国联邦政府优先考虑的主要税种。这一转变经历了美国内战、第一次世界大战、大萧条、第二次世界大战和里根革命等重大历史事件的洗礼。美国所得税的发展与关键社会团体的立场、州与地方政府权力的分配、对垄断资本主义的反对、战时资金需求的扩大以及经济危机的出现紧密相关。美国所得税的演进不仅反映了税收政策的历史逻辑,也揭示了税收如何作为政府干预经济、调节收入分配的工具。本文深入探讨了美国所得税制度的演进及其对社会分配效应的影响,分析了税收政策变化背后的社会、政治和经济动因,并讨论了税收制度设计中公平与效率的平衡问题。通过对美国所得税历史的梳理,本文旨在为理解和改革税收政策提供历史经验和思想启示,同时为中国等其他国家的税收改革提供借鉴。The U.S.tax system is distinguished by its progressive nature,which has historically been a focal point of political and economic discourse.The establishment of federal taxation powers following the American Revolutionary War marked the emergence of the modern fiscal state,and the income tax evolved from a temporary wartime financing measure to a primary tax form prioritized by the federal government.This transformation was shaped by key historical events,including the Civil War,the First World War,the Great Depression,the Second World War,and the Reagan Revolution.The development of the income tax in the United States is closely tied to the interests of key social groups,the distribution of power among states and local governments,opposition to monopolistic capitalism,increasing wartime financial demands,and economic crises.The evolution of the income tax not only reflects the historical logic of tax policies but also underscores the role of tax as an instrument for government intervention in the economy and regulation of income distribution.This paper delves into the evolution of the U.S.income tax system and its social distributional effects,analyzing the social,political,and economic drivers behind changes in tax policies.It also discusses the balance between equity and efficiency in tax system design.By reviewing the history of the U.S.income tax,this study provides historical insights and enlightenment for understanding and reforming tax policies,offering valuable lessons for tax reforms in China and other nations.

关 键 词：美国税收制度沿革 所得税演进 社会分配效应 

分 类 号：F81[经济管理—财政学]