OECD成员国税收演变规律及其借鉴——基于国民收入分配理论

摘要

Under the framework of national income distribution theory, this paper makes a study on the tax status in initial income distribution and redistribution among the OECD member states. On the whole, the ratio of the direct tax in redistribution to GDP among OECD member states is much higher than that of the indirect tax in initial distribution to GDP. While the ratio of direct tax to tax revenue is significantly higher than that of the indirect tax to tax revenue, and direct tax plays an important regulatory role in the tax structure of OECD member states. Also, the tax revolution rule of OECD member states provides references for China to implement tax reform.%本文在国民收入分配理论框架下，研究了经济合作与发展组织（OECD）成员国税收在初次分配环节和再分配环节的分配情况，以及不同税收发挥的作用。从整体上，OECD成员国再分配环节的直接税占GDP的比重远远高于初次分配环节间接税占GDP的比重，直接税占总税收的比重也明显高于间接税占总税收的比重，直接税在OECD成员国的税制结构中发挥着重要的调节作用。OECD成员国税收演变规律为我国进行税制改革提供了经验借鉴。