| 英文摘要 |
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. |
