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贫富悬殊是当今时代的一大社会问题,皮凯蒂的《21世纪资本论》探讨了欧美各国近300年来的财富分配和贫富悬殊问题,切中时弊,引起了学术界的巨大反响。文章以《21世纪资本论》作为讨论财富分配问题的平台,分析批判了皮凯蒂的财富分配思想,对财富的公平分配原则和标准以及它们与创新和经济发展的关系提出了自己的看法。文章的核心观点是:皮凯蒂虽然以大量数据对市场经济体制本身必然会产生贫富悬殊的机制进行了解读,并据此提出了全球资本累进税的政府干预方案,但由于他在资本的来源中没有区分不含劳动的无风险纯资本收益、含有劳动并带有风险的金融资产收益、以及作为创新性劳动报酬并带有风险的知识产权收益和股票期权收益,其全球资本税干预方案虽然可能有效缓解市场经济导致的贫富悬殊问题,但也可能阻碍创新和经济增长;因此我们在制定应对贫富悬殊问题的资本税政策时,应当注意其税收品种和累进税税率对创新性劳动的不利影响。
Piccasti’s “21st Century Capital Theory” explores the distribution of wealth and the disparity between the rich and the poor in Europe and the United States over the past 300 years, cutting the current shortcomings and arousing great repercussions in academia. Taking “21st Century Capital Theory” as a platform for discussing the issue of wealth distribution, the article analyzes and criticizes Picayti ’s idea of wealth distribution and puts forward his own views on the principle and standard of fair distribution of wealth and their relationship with innovation and economic development. The key point of the article is as follows: Though Picatti interprets the mechanism that the market economy system will inevitably produce the disparity between the rich and the poor with a large amount of data, and proposes the government intervention program of global capital progressive tax, There is no distinction between sources of non-labor-free, risk-free net capital gains, labor-intensive and risk-bearing returns on financial assets and intellectual property gains and stock option benefits at risk with innovative labor compensation. The Global Capital Tax Intervention Scheme Although it may effectively alleviate the disparity between the rich and the poor caused by the market economy, it may also hinder innovation and economic growth. Therefore, when formulating the capital tax policy to deal with the disparity between the rich and the poor, we should pay attention to its taxation variety and progressive tax rate on innovative labor Adverse effects.