税收政策:调节收入分配的功能

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收入分配在经济学中有两重含义。从广义上讲,收入分配是指国家、企业、个人三者利益的分配,这是宏观的国民收入总量分配;从狭义上讲,收入分配仅指个人收入分配,亦即国民收入在个人之间的分布配置。本文对宏观收入分配暂且不论,只就个人收入分配进行探讨。经济理论认为,收入分配相对合理公平,对人们的主观努力、工作效率、社会稳定等有着较大的正相关度,这种分配效应在现代社会有突显的表现。受到主客观因素的作用,收入分配通常具有一定的自然性和相对稳定性,如果收入分配状况已趋相对合理,其效应较为优化,则这种自然性和相对稳定性是有利的,也就无须打破。然而,我们面临的现实情况并非如此,分配不公、利益关系失衡、贫富分化悬殊,已经或正在出现和滋长,此时收入分配的自然性和相对稳定性无疑会有助于分配不公的巩固和加深,企望在分配范畴本身达到公平目标已无可能。有效的办法只有一个,即施加外力,打破分配不公格局,使之趋于优化。一般来说,只要国家机器在运行,政府具有较强的调控能力,则这种外力的使用并非难事,问题的核心在于 Income distribution has two meanings in economics. Broadly speaking, income distribution refers to the distribution of the interests of the state, enterprises and individuals. This is a macro-total distribution of national income. In a narrow sense, income distribution refers only to the distribution of personal income, that is, the national income in the individual Between the distribution configuration. This article for the time being regardless of the distribution of macroeconomics, only to explore the distribution of personal income. Economic theory holds that the distribution of income is relatively reasonable and fair, and there is a large positive correlation between people’s subjective efforts, work efficiency and social stability. Such distributional effects have become prominent in modern society. Subject to the subjective and objective factors, the income distribution usually has some natural and relative stability. If the income distribution has become more reasonable and its effect is more optimized, then the natural and relative stability is favorable, and there is no need break in. However, the reality we face is not the case. Unfair distribution, imbalance of interests, great disparity between the rich and the poor have occurred or are emerging and growing. At this time, the naturalness and relative stability of income distribution will undoubtedly contribute to the consolidation of unfair distribution and It is impossible to deepen and hope to reach a fair goal in the distribution area itself. There is only one effective solution, that is, exerting external forces and breaking the inequitable distribution pattern so as to optimize it. In general, as long as the state machine is running and the government has a strong regulatory power, the use of such external forces is not difficult. The crux of the problem lies in
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