一些西方发达国家政府再分配调节有比较成功的经验。一是重视政府财政再分配职能,并以发挥财政再分配职能为主线,加强再分配调节,缩小收入差距;二是形成了合理搭配的再分配工具,税收尤其是个人所得税制度中、收入转移设计了很多利于收入分配调节的机制,并创新设计了诸如EITC制度;三是再分配调节力度较大,再分配效果达到20-30%,其中收入转移项目的调节作用强于税收。借鉴这些经验,我国收入分配制度改革应该加快建立政府再分配调节机制,并将之作为缩小收入差距、形成合理收入分配格局中的重点。
Some western developed eountries have considerable successful experiences in regulating income distribution with government redistribution. First, these countries emphasize tile fiscal flmction of redistribution, which may reduce the income difference by establishing many taxes and transfers system ; secondly, a lot of tools and measurements of redistribution is ar- ranged rationally, lhe system of taxes (especially personal income tax) and government transfers include rich mechanism in faw~r of regulating income distribution, and made speeial system such as EITC; Thirdly, the redistribution effect is very strong, redistribution reduces the market income inequality by 20~30 pereent, while the redistribution effect of transfers is bigger than that of taxes. Based on these experiences, the refnrm of our income distribution system ought to pay attention to accelerating the establishment of the regulating mechanism of government redistribution and to take it as the focus of reducing in- come inequality and rational distribution pattern for,nulation.