论文部分内容阅读
在对经济效率的考虑和尽量减少收入不平等的愿望两者之间,不可避免地会发生矛盾。但是可以运用累进所得的税制(随收入增加而上升的税率)和对奢侈品征收高额间接税的办法来缓和矛盾。中国已经实行一项累进个人所得税制,对象主要是外籍居民,可以考虑把对象扩大到占四分之一的那部份个人收入最高的人。尽管这样做会增加一些行政费用,但是,对于中央政府来说,这种办法较易于防止对收入进行非正式的再分配,据说某些地方现在已经出现这种情况。国际经验也表明,最好不要试图掩盖经济上所必需的收入差距。例如,有些国家出于政治原因,将政府官员的工资保持在较低水平,结果助长了贿赂现象。在其他国家,正式收入相当平均,但是重要人员可以到特
Conflicts inevitably occur between the consideration of economic efficiency and the desire to minimize income inequality. However, contradictions can be eased by the progressive tax system (the tax rate that rises with income) and the high indirect tax on luxury goods. China has implemented a progressive personal income tax system targeting mainly foreign residents and may consider extending that to one-quarter of those individuals with the highest personal income. Although this adds some administrative costs, it is easier for the Central Government to prevent an informal redistribution of income, which is said to have occurred in some places now. International experience also shows that it is best not to try to cover up the financially necessary income gap. For example, some countries have kept government officials’ wages low for political reasons, and as a result they have encouraged bribery. In other countries, formal income is fairly average, but important people can come to special