A Harmonization of Efficiency and Equity in Income Taxation under the Global Economy

本文从理论和实践两个方面对双重所得税制进行了研究。传统上，个人所得税由累进的劳动所得税和统一税率的资本所得税组成。我们的新制度增加了公司超额利润税（例如，现金流公司税，公司股权制度的津贴）到传统的DIT。它既满足了储蓄-投资税制的效率要求，又满足了所得税的公平要求。我们认为，新税制将是一个有效的税制，可以协调全球经济的效率和公平。因此，我们暗示，新的税收制度将是一个重要的税收战略，在国际竞争力和经济增长方面。

We examine the new system of dual income taxation(DIT) in theory and practice. The DIT is traditionally composed of the progressive labor income tax and the flat rate capital income tax. Our new system adds corporate excess profit tax (e.g.,cash flow corporate tax,Allowance for Corporate Equity system) to the traditional DIT. It satisfies both the efficiency of saving-investment taxation and the equity of income taxation. We show that the new system would be an effective tax system which could harmonize the efficiency and the equity in global economy. Therefore,we imply that the new system of DIT would be an important tax strategy in terms of international competitiveness and economic growth.