美國累進所得稅的理論變遷與制度抉擇

Theoretical Change and Institutional Choice: A Historical Observation of Progressive Income Tax in the United States

累進所得稅制是個稅變遷中重大的模式創新。基於美國個人所得稅制的歷史觀察，有利於辯證分析累進所得稅制的法治價值、理論內涵和比較優勢。在累進所得稅制的理論爭鳴中，利益理論、犧牲理論、能力理論和正義理論從四個維度深入解剖了累進所得稅制的制度基礎。具體而言，利益理論解釋累進所得稅制在分配利益時的有效性；犧牲理論將累進所得稅中個人和國家的福利進行了統籌；能力理論強調了對個人「能力」的關注；正義理論則從法治促進社會發展的層面闡明了累進所得稅制的制度意義。在此基礎上，對累進稅的制度優勢進行比較觀察，還能凸顯累進所得稅制在治理上的正當性。

Progressive income tax system is a major model innovation in the change of individual income tax. Based on the historical observation of American personal income tax system, it is helpful to dialectically analyze the legal value, theoretical connotation and comparative advantage of progressive income tax system. In the theoretical contention of progressive income tax system, benefit theory, sacrifice theory, ability theory and justice theory deeply dissect the institutional basis of progressive income tax system from four dimensions. Specifically, the benefit theory explains the effectiveness of the progressive income tax system in the distribution of benefits; The sacrifice theory makes an overall plan for the welfare of individuals and the state in the progressive income tax; Ability theory emphasizes the attention to individual “ability”; Justice theory expounds the institutional significance of progressive income tax system from the perspective of rule of Law promoting social development. On this basis, a comparative observation of the institutional advantages of progressive tax can also highlight the legitimacy of progressive income tax system in governance.