税收效率原则与公平原则关系解读——基于无嫉妒主义视角

税收作为一种经济活动,效率原则与公平原则是其不得不考虑的两大准则.一般认为,公平与效率之间是存在冲突的,但是如果把公平的观念扩展到“无嫉妒主义”来理解,它们两者的兼得就有了可能性.嫉妒水平可以通过嫉妒指数反映,纵向的税收制度不会带来嫉妒指数的变化.但是实施一些特殊的政策性措施,纵向政策将会使嫉妒指数增加.而横向转移支付政策则会使嫉妒指数下降,这更符合无嫉妒公平,是一种无嫉妒改进.

The Exploration About Achieving the Tax Principle of Efficiency and Fairness on no Jealousy Doctrine Perspective

Tax is an economic activity, the principle of efficiency and fairness of which has to be considered. It is generally believed that, there is a conflict between fairness and efficiency. But, if the concept of fairness is extended to the＂ no jealousy doctrine＂, it is possible to have both efficiency and fairness. Jealousy index refleets the level of jealousy. The vertical tax system can not bring about the changes about jealousy index. Vertical policies will lead to the increase of the jealousy index if the specific policies are implemented. In contrast, horizontal transfer payment policy, which accords with the concept of no jealousy fairness, a no jealousy improvement, will lead to the decline of jealousy index.