Research On The Fiscal Policy Of Adjusting The Resident Income Distribution Gap

Since reform and opening up, especially since the goals of socialist market economic system reform was established, appropriate economic system arrangement had tremendously stimulated the productivity, and China’s economy had surpassed Japan to be the world’s second largest economy. However, with the rapid growth of the total social wealth, the income distribution gap between different social stratums has been continued to deteriorate. The increasingly severe inequality in income distribution not only has slowed the speed of economic growth, but aggregately intensified the contradictions between the poor and the rich. Just like what Tocqueville had pointed out in his book<The Old Regime and the Revolution>, social instability often took place at the phase when the economy grew rapidly, not at the phase when the economy stagnated for a long time. The income distribution gap has been a key factor that will influence the long-term stable development of China’s economy and society.After the introduction of the background and the significance of the selection of the dissertation, the dissertation systematically retrospected some important theories of income distribution from the mainstream schools of western economics, and summarized the ideologies in income distribution of different generations of central collective leadership of CPC since new China was founded, to provide important theoretical basis for analyzing the reason that form the resident income distribution gap and the suggestions on reforming the existing income distribution system. Afterwards, the dissertation discussed the theoretical connotation of equity and efficiency from multiple angles, explained the dialectical relationship between equity and efficiency in the field of income distribution and lead to the main parts that could realize the equity and efficiency of income distribution-government and market. Then, the dissertation deeply analyzed the mechanism of fiscal means, such as taxation, social insurance and anti-proverty measures, on adjusting the resident income distribution gap from the angle of fiscal fuctions. The fourth chapter deeply elaborated the policies and measures that adjusted the resident income distribution gap in developed countries and areas such as America, Japan and Europe, and in developing countries such as India, Brazil and Chile, to provide practical experience in narrowing the widening income distribution gap between the poor and the rich. The fifth chapter outlined the progress and characteristic of the evolution of the income distribution institution, took use of new statistic data to describe and analyze the status quo of the resident income distribution gap and explored the reasons that lead to the existing income distribution pattern from different angles. Based on the features of China’s economy and society, according to the three levels of income distribution, namely the initial distribution, the redistribution and the third distribution, the sixth chapter provided some concrete fiscal policies which could adjust the resident income distribution gap. At last, the dissertation summarized the whole research and pointed out the prospects of the research on income distribution.Income distribution is not only an economic issue, but a political issue. Actually, it is an ethical issue in nature. The inequity in income distribution is just the result of the whole income distribution process, and its source lies in the serious imbalance of the power and the resource which the competitors have controlled at the start line of income distribution. Only if ensure the equity of starting point and the equity of opportunity and maintain the equity of regulation during the process of competition, we could realize the reasonable income distribution pattern and the social equity and justice could be guaranteed, which is the ultimate goal that we push for reforms.