不公平与财政政策.pdfVIP

Policy briefing Centre for Research on Inequality, Human Security and Ethnicity University of Oxford March 2009  CRISE Policy Briefing No. 2 Inequality and fiscal policy Properly designed, fiscal policies can be effective tools for redressing social and economic inequality. Frances Stewart and Rajesh Venugopal examine how. iscal policy—the level and expenditure devoted to reducing in- composition of a government’s equalities. Three principles of tax design Ftaxation and expenditure—can be used to address different kinds of Increasing the progressiveness of n Identity should not be used as the inequality within a country: inequal- the tax structure basis for tax liability as this goes ity between individuals or households This method works best where groups against basic principles of tax equity. (vertical inequality) and inequality are hierarchical in terms of income such Rather, horizontal inequality should between groups (horizontal inequal- that horizontal inequalities (HIs) and be addressed in an indirect way, e.g. ity). Taxation is particularly relevant for vertical inequalities (VIs) overlap. by using geographical, income level addressing economic inequalities, and Direct taxes on income, profits and capi- or