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怎样对累进税率结构的合理性或非合理性作出正确判断,是一个要进行充分研究的问题。这里,我们只是有选择地介绍一些就这个问题所展开的论争中的主要论点。一、赞成累进税制的一些理由学者们发现,美国的纳税人一般并不十分关心国民“税收负担”的分配,而对于累进税制的真正含意也只有一个模糊的概念。有人认为,累进税制要求从较富有的人那里获得更多
How to judge the rationality or irrationality of a progressive tax structure correctly is a question that needs to be fully studied. Here, we have only selectively introduced some of the main arguments in the debate on this issue. I. Some reasons for favoring a progressive tax system Scholars have found that taxpayers in the United States generally do not care much about the distribution of “tax burden” on their citizens, and there is only a vague notion of the true meaning of progressive taxation. Some people think that progressive tax requirements require more from richer people