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英国调节收入分配差距的财政措施及启示
引用本文:刘乐山,覃曼.英国调节收入分配差距的财政措施及启示[J].湖南文理学院学报(社会科学版),2006,31(2):128-130.
作者姓名:刘乐山  覃曼
作者单位:湖南师范大学商学院 湖南长沙410081
摘    要:作为发达国家的英国同样存在着收入分配差距。英国政府为了调节收入分配差距,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的收入,通过建立社会保障制度、实施义务教育和反贫困措施来调节低收入者的收入,从而使收入分配差距的均衡调节取得了一定的效果。英国调节收入分配差距的财政措施对调节中国收入分配差距具有重要的启示意义。

关 键 词:英国  财政  收入  分配差距
文章编号:1672-6154(2006)02-0128-03
修稿时间:2005年12月23

England's Financial Adjustment Measurements of Adjusting Income Distribution Differential and Enlightenment
LIU Le-shan,QIN Man.England''''s Financial Adjustment Measurements of Adjusting Income Distribution Differential and Enlightenment[J].Journal of Hunan University of Arts and Science:Social Science Edition,2006,31(2):128-130.
Authors:LIU Le-shan  QIN Man
Abstract:There is also income distribution differential in England as a developed country.In order to adjust the differential,English 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 social 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 England enlighten us on adjusting income distribution differential in China.
Keywords:England  financial  income  distribution differential  
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