术语“收入分配”的详细信息

英译术语:

income distribution

汉语语境:

目前国外关于税收结构的收入分配效应研究的新进展主要表现在三个方面。第一，税收总量不变情况下一种税收对另一种税收的替代往往存在公平和效率的权衡。第二，不同赶超经济税收结构的收入分配效应存在一些共同点也存在差异。第三，税收结构的收入分配效应研究开始应用一些新的分析方法。Bewley模型和CGE模型已经成为了研究税收替代收入分配效应的主流方法，同时，不同的税收累进程度指标选取，收入分配的纵向与横向分解和政府税率结构决策可能受现有收入分配格局影响这三个方面都可能使得研究者重新考察现有分析框架和分析结论。

英语语境:

The recent foreign research of tax structure's impact on income distribution is revealed mainly in three aspects. First, when total tax revenue is constant, there is often a trade off between equity and efficiency in tax subsititution. Second, there are some similarities and differences in the impact of tax structure on income distribution in different catch-up economics. Third, the research on the impact of tax structure on income distribution begins to apply some new analytical approach. Bewley model and the CGE models have become the mainstream approach to study the tax structure's effect on distribution of income. Meanwhile, the following three aspects, different tax progressivity index selection, vertical and horizontal decomposition of income distribution and the fact that government decision-making may be affected by the existing pattern of income distribution, enable researchers to re-examine the existing analytical framework and conclusions.