促进收入公平分配的财税政策:从结果公平转向规则公平

发布时间：2018-10-05 12:50

【摘要】：鉴于公平所涉及的是个体所得与决定所得诸因素间"关联"的合理性,以收入公平分配为目标的财税政策应以公平规则的建构为导向,而不应局限于单纯的公平的结果。由于真正的公平是强调主体人格平等的平等待人而不是强调客体占有均等意义上的使人平等,财税政策所追求的应该是平等待人的规则而不是使人平等的规则,是理性个体在"无知之幕"后所选择的规则类型。在政策的具体选择上,为推进收入的公平分配,财税应该有所作为,但作用范围应该有限制:应限制在保障个体基本生存、基本教育与基本健康等权利的范围之内。以此为基础,社会收入的分配最终应该由个体的自由选择与市场公平竞争去确定。由于牵涉政策作用的基本取向,这里的讨论对我国收入分配政策的选择与制定具有非常重要的价值和意义。
[Abstract]:In view of the fact that equity involves the rationality of the "correlation" between individual income and determinant income, fiscal and taxation policies aiming at equitable distribution of income should be guided by the construction of fair rules, and should not be limited to the result of pure fairness. Because the real fairness is to emphasize the equal treatment of the subject personality and not the equal possession of the object, the fiscal and taxation policy should pursue the rules of equal treatment rather than the rule of making people equal. It is the type of rules chosen by rational individuals after the curtain of ignorance. In the specific choice of policies, in order to promote the fair distribution of income, the fiscal and taxation should do something, but the scope of action should be limited: to protect the basic survival of individuals, basic education and basic health and other rights. On this basis, the distribution of social income should be determined by individual free choice and fair market competition. Because of the basic orientation of the role of policy, the discussion here is of great value and significance to the choice and formulation of income distribution policy in China.
【作者单位】：上海财经大学中国公共财政研究院;
【分类号】：F812.0;F124.7

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