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20世纪90年代以来,随着经济全球化的不断深入,全球财富分配问题日益凸显。资本的国际配置和资本收入国际分配之间的不均衡引发了亚洲金融危机和此次的美国金融风暴。全球财富分配不仅关系到国际间的经济利益分配,关系到国家财富现时期与远期的消长;也关系到各国的经济发展问题。税收作为二次分配的经济手段,在经济全球化下的全球财富分配格局中,分配职能得到拓展,作为参与全球财富分配的重要因素,其作用不容忽视。
Since the 1990s, with the deepening of economic globalization, the problem of global wealth distribution has become increasingly prominent. The imbalance between the international allocation of capital and the international distribution of capital income has triggered the Asian financial crisis and the U.S. financial turmoil. The global distribution of wealth is not only related to the distribution of international economic interests, the current period and the long-term decline of the national wealth, but also the economic development of all countries. As an economic measure of secondary distribution, tax distribution expands in the global wealth distribution pattern under the economic globalization. As an important factor in participating in global wealth distribution, its role can not be ignored.