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消费公平、起点公平与社会公平
引用本文:刘尚希.消费公平、起点公平与社会公平[J].税务研究,2010(3).
作者姓名:刘尚希
作者单位:财政部财政科学研究所;
摘    要:促进社会公平是重要的社会政策目标,如何认识社会公平,促进社会公平的关键何在?本文对此进行了思考和分析。社会公平有三个衡量基准:收入公平、财产公平和消费公平,其中,消费公平直接决定着起点公平,因此,扩大公共消费才是改善社会公平的关键所在。

关 键 词:社会公平  收入公平  财产公平  消费公平  公共消费  

Consumption Fairness,Starting-point Fairness and Social Equity
Shangxi Liu.Consumption Fairness,Starting-point Fairness and Social Equity[J].Taxation Research,2010(3).
Authors:Shangxi Liu
Abstract:Promoting social equity is an important goal for social policy.This paper gives an analysis on what social equity means and how to promote it.There are three measure standards to evaluate it,namely the income fairness,property fairness and consumption fairness.Fairness at the starting-point fairness depends on the consumption fairness.The paper points out that the expansion of public consumption is the key to improve social equity.
Keywords:Social equity  Income fairness  Property fairness  Consumption fairness  Public consumption  
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