“皮凯蒂税”：世界收入差距趋势研判与我国的政策选择

从“巴菲特税”到斯蒂格利茨“不平等的代价”，从“皮凯蒂税”到2015年诺贝尔经济学奖获得者迪顿因对收入差距问题的关注而获奖，收入差距问题是始终伴随人类社会发展长期存在、无法回避的“痼疾”，具有很强的现实研究价值。本文从《21世纪资本论》的争论分析入手，探讨了对高收入者征收“皮凯蒂税”命题提出的背景及征收的可行性。本文分别对欧洲国家、美国、东亚地区及拉美国家的收入差距状况、社会保障体系的现状与困境进行了分析，探讨了“皮凯蒂税”的现实根源；分析了中国收入差距状况及社会保障体系的情况，认为应实施“包容性增长”的财税政策作为“皮凯蒂税”发挥作用的配套措施。

Piketty Tax:Study on the World Trend of the Income Gap and the Policy Choice of China

From“Buffett tax” to Joseph Stiglitz's“unequal cost”, from“Piketty tax” to Angus Deaton's winning of 2015 Nobel Prize for Economy, the issue of income gap, as an unavoidable chronic disease in the development of human society, is of great realistic significance and research value.This paper, based on the analysis of the debate in Capital in the Twenty-First Century, first discusses the background and feasibility of the Piketty tax, and then respectively analyzes the status of the in-come gap and the current situation and difficulties of the social security system in European countries, America, east Asian countries and Latin American countries, and explores the realistic origin of the Piketty tax.Finally, we analyze the situation of the income gap and the social security system in China, and propose that fiscal and taxation policies of “inclusive growth”should be implemented as supporting measures for the“Piketty tax” .