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在我国居民收入水平大幅上升的同时,居民之间的收入分配失衡问题也日益凸显,必须加快以税收等为主要手段的再分配调节机制改革步伐。本文从多个角度,简要归纳国内外学术界关于税收对居民收入分配影响的文献,主要包括税收累进性度量方法及其各自的优缺点,税制结构、商品税、环境税和个人所得税对居民收入分配的影响。对上述文献的总结将有助于我们认识税收影响居民收入分配背后的经济学理论逻辑,也有助于建设公平收入分配的税收制度。
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基本信息:
中图分类号:F812.42;F126
引用信息:
[1]李时宇,郭庆旺.税收对居民收入分配的影响:文献综述[J].财经问题研究,2014,No.362(01):18-26.
基金信息:
教育部重大攻关课题“税收对国民收入分配调控作用研究”(08JZD0012)
2014-01-05
2014-01-05