经济与管理研究
經濟與管理研究
경제여관리연구
Research on Economics and Management
2010年
7期
48~52
,共null页
税率 高收入阶层 收入份额
稅率 高收入階層 收入份額
세솔 고수입계층 수입빈액
Tax Rate; High -income Group; Income Share
美国高收入阶层收入份额的变动数据显示，美国20世纪经历了先降后升的U型特征。税收政策的变革是影响收入份额变动的一个重要因素，两者存在一定的负相关关系。美国税收政策的变革使得税率不断下降，其好处大多被高收入阶层所得，这是造成近几十年来关国收入差距不断变大的一个因素。借鉴美国的经验和教训，我国在调整收入分配时应更好地利用税收政策。
美國高收入階層收入份額的變動數據顯示，美國20世紀經歷瞭先降後升的U型特徵。稅收政策的變革是影響收入份額變動的一箇重要因素，兩者存在一定的負相關關繫。美國稅收政策的變革使得稅率不斷下降，其好處大多被高收入階層所得，這是造成近幾十年來關國收入差距不斷變大的一箇因素。藉鑒美國的經驗和教訓，我國在調整收入分配時應更好地利用稅收政策。
미국고수입계층수입빈액적변동수거현시，미국20세기경력료선강후승적U형특정。세수정책적변혁시영향수입빈액변동적일개중요인소，량자존재일정적부상관관계。미국세수정책적변혁사득세솔불단하강，기호처대다피고수입계층소득，저시조성근궤십년래관국수입차거불단변대적일개인소。차감미국적경험화교훈，아국재조정수입분배시응경호지이용세수정책。
The U.S. income share of high - income group data shows that the changes of income distribution expefieneed a U - type characteristics which first drop then raise in the 20th century. Tax policy was an important factor to affect the change of income share, and there was a certain negative correlation between them. The changes of U. S. tax policy make the tax rate to lower steadily, but the benefit was mostly obtained by high - income group, which was one reason to increase the income gap in recent decades. Learning from American experience and lessons, China should also make better use of tax policy to reduce the income gap.
