调节收入分配的税收政策思路经济增长过程通常都伴随着社会收入分配格局的急剧变化。美国经济学家库兹涅茨通过对14个国家经济增长过程中收入分配的分析，于1955年提出了著名的收入分配“倒U假设”。认为在经济发展过程中，收入分配差别的长期变化趋势是“先恶化，后改进，”即 The tax policy of adjusting the distribution of income The economic growth process is usually accompanied by drastic changes in the pattern of social income distribution. According to the analysis of income distribution in the process of economic growth in 14 countries, American economist Kuznets proposed in 1955 the famous “inverted U hypothesis” of income distribution. In the process of economic development, we think that the long-term trend of the difference in income distribution is “worsening first and then improving,” that is