摘要
作为发达国家的美国同样存在着收入分配差距。美国为了调节收入分配差距,政府通过建立比较完善的个人所得税、社会保障税、遗产税等税收制度来调节高收入者,通过建立社会保障制度、实施义务教育和反贫困等来调节低收入者,从而使收入分配差距的缩小取得了一定的效果。美国调节收入分配差距的财政措施对中国调节收入分配差距具有重要的启示意义。
There is also income distribution differential in America as a developed country . In order to adjust the differential ,American government cut down high income by way of perfecting such tax systems , as individual income tax , social security tax and secession duty ,and increase low income by way of establishing so- cial security system , carrying out compulsory education and acting against poverty , for which it has made great progress in adjusting income distribution differential . These measurements of America enlighten us on adjusting income distribution differential in China.
出处
《喀什师范学院学报》
2007年第1期16-19,共4页
Journal of Kashgar Teachers College
基金
湖南省教育厅资助项目的阶段性成果
关键词
美国
财政
收入分配差距
America
Financial
Income distribution differential
