The main personal income redistribution ( such as a gift between friends ) , family ( eg between relatives aid ) , civil society organizations ( such as charitable donations ) and the government ( such as financial taxes or subsidies ) . In traditional society , income redistribution subjects are mainly the first three categories ; in modern society , the government is the most important subject of income redistribution .
收益再分配的主体有私人（如朋友间的赠与）、家子（如亲属间的接济）、人民团体（如慈悲善良赠送）和政府（如财政征税收入或补贴）。在传统社会形态中，收益再分配的主体主要是前三类；在现代社会形态中，政府是收益再分配最重要的主体。
Government to implement income redistribution , there are three main tools : taxes, income security programs ( social insurance and welfare ) , less than the cost of providing goods and services ( mainly education and health ) . The first policy is to reduce the income of the rich , and to come from the portion of the tax money used for other two policies . The second policy is to increase the income of low-income people , low-income people to ensure the basic necessities of life , and increase their income. The third policy applies to the entire society.
英国关于收益再分配问题的研讨，是近几年随着收益分配差距的扩张及教育、卫生等人民的生计领域问题凸显而展开的。主要有以下观点，由政府主导的收益再分配已粗具规模遭受国度资力的抑制.
British research on the problem of income redistribution , in recent years with the widening gap of income distribution and education , health and other livelihood issues highlighted and expanded areas . Mainly in the following point , a government-led redistribution of income has coarse scale ( high scholar, 2003 ) ; receive state financial constraints , the redistribution of the UK can not effectively meet the actual needs far ( and Zhi Rong, 2004 ) ; Finance a lower proportion , leading to the country's fiscal income redistribution capacity is low , small scale ( Yang Tianyu , 2000 ; Liu Song , 2005 ) ; in the structure of fiscal expenditure , income redistribution are extremely limited proportion of the expenditure ( Young bully , 2000 ; Wu Yumin , Zheng Liya , 2005 ) .
英国的再分配远远来不得效满意实际需求:财政两个比重较低，造成国度的财政收益再分配有经验低.
For the development direction of income redistribution , a view that Britain is now in a very period of social transition , due to the widening income gap , rich-poor pide caused by the increasingly prominent social contradictions , income redistribution can only be strengthened, not weakened should further increase the income redistribution efforts ( Qiao Xinsheng , 2000 ; Zheng Gongcheng , 2002 ) ; another opinion , a fair redistribution of income as the goal , can not Guying Guo and stages of development and national conditions and strength overemphasis , strengthening, should hold high the " efficiency first " banner, the redistribution of income is limited to " not a panacea for poor" range ( Yuan Guiren , 2000 ; Chen Ping , 2002 ) on the redistribution of income , whether it is " valued " or " look down " to further explore the need to seek common ground , in a nutshell , is the first in the UK to measure the redistribution of income .
First, the British government income redistribution competent international comparison
Government income redistribution depends on two factors: First, the level of economic development and economic growth , the second is the government extractive capacity .
( A ) the level of economic development and economic growth of government income redistribution macroeconomic fundamentals
Sustained and rapid economic growth on the redistribution has a very important impact , not only can create more jobs , but also can provide the material basis for the implementation of redistribution . Economic development, the final decision can be allocated resources available to meet the needs of inpiduals and society , so economic development is the ability of government income redistribution most important determining factor. When a society is in the agricultural stage , regardless of how much effort the government spend construction draw mechanism, which can control the resources are limited. Only industrialization created a lot of new wealth , the government could have focused more resources , so as to social welfare and to create the necessary conditions for large-scale redistribution . Comparative study of history shows that the modern state , with the government and the rise of extractive capacity strengthening ; But until after the start of the industrial revolution , the government 's ability to learn before they get significantly strengthened .
Britain's economic growth in the past 20 years has been running high , according to the revised GDP data from 1979 to 2004 the average annual growth rate of UK GDP was 9.6% , in 2005 the United Kingdom 's GDP has more than 2.2 trillion U.S. dollars , becoming the world's fourth largest economy. Economic strength and rapid economic growth for the UK economy has laid a foundation of income redistribution .
Sustained and rapid economic growth on the redistribution has a very important impact , not only can create more jobs , but also can provide the material basis for the implementation of redistribution .
But Britain 's GDP per capita is still a low-income country level : 2005 British per capita GDP is only $ 1,700 , after 100 world ranking , even in developing countries, the sequence is not really the British leader .
( Two ) from the perspective of comparative revenue capacity of the British government income redistribution
1 , the British government budget revenue growth faster , and effectively improve the ability of government income redistribution
In recent years, rapid growth of the British government budget revenue growth 2001-2005 were as high as 22.3% , 15.4% , 14.9 %, 21.6% and 19.8% , nominal GDP growth compared elasticity beginning in 1996 for 10 consecutive years greater than 1 , which has three years more than 2 , up to 2.53 , much faster than nominal GDP growth . This makes these annual budget revenue accounted for the proportion of nominal GDP showed an increasing trend from 14.9% in 2001 rising to 18% in 2005 , five years increased by 3.1 percentage points.
Fiscal revenue growth rate much faster than the growth rate of GDP per capita income of urban residents and farmers, and the growth rate . " 10 years of urban residents' income growth rate of 8% -12 % , net income of farmers increased by 2% -8 % range ." British budget revenue has reached a considerable scale. National annual revenue in 2005 , close to the national wage income residents 2 times . If the government's budgetary revenue and income from outside the system are included, the size of government and real income growth will be even greater and faster .
2 , resulting in a financially decentralized decentralized property rights , weakening the ability of government income redistribution
Contrast can be seen in Table 1 , the British budget revenue to GDP and the rest of the world even without taxes compared to the level of social security is low . It should be noted that, since the 1990s , the British " government revenue has a large diameter , which includes budget revenues , budget revenues , income from outside the system ."
In accordance with the Institute of Fiscal Science Jia Kang et al estimated the late 1990s , total government revenue , accounting for 50% of the budget , the budget and outside the system , each with 25 percent. On this basis, in 2005 government revenue to GDP is about 36%.
Visible, the British government revenue to GDP is not low . Therefore , you can not simply draw the need to increase taxes to increase revenue conclusions. Tax clearance fee shall be established on the basis of norms of government revenue , the government return to fiscal income , improve the concentration of government financial resources , ability to raise government income redistribution .
Second, the size of government income redistribution international comparison
( A ) from the distribution of national income compared to the small size of government income redistribution
Distribution of national income mainly refers to the income of residents , businesses and government allocated among the proportion of their relationship , that is commonly referred to as the three distribution relationship . UK income gap between urban residents and not through taxes and transfers have been regulated in some years even worsened income distribution, while the OECD countries through taxes and transfer payments significantly narrowed the income gap. UK government small scale income redistribution .
( Two ) small-scale redistribution of income taxes
1 , to play the role of redistribution of income tax system is not perfect
Tax adjustment to play the role of income distribution gap requires a sound tax system . With a tax adjustment in the distribution of income gaps , the Western developed market economy countries give full play to the personal income tax, inheritance tax and gift tax , such as different types of taxes to coordinated regulatory function . However, in the UK, in addition to personal income tax, consumption tax and property tax outside ( these tax still inadequate ) , inheritance tax, gift tax and social security taxes are not levy .
2, the personal income tax are small, poor administration , it is difficult to play an effective role in the redistribution of income
Personal income tax , compared with the West , the United Kingdom of personal income tax revenue caused by the redistribution of smaller , with a narrower , did not play due share of the national income from the wealthy to the poor segments of society metastasis. UK income tax is lower than the proportion of total tax revenue in developed countries , but also far below the level of the development of English country . According to the World Bank, the personal income tax accounted for the proportion of total revenue was 28% in industrialized countries , developing countries, 11% British , including the Asian Development English country about 15% or so. Another study based on Liu Zuo 1998-1999 , 14.3% of the data in India , Thailand 15.8% , Turkey 31.5% , 22.4% in Zambia , Cameroon 10.9% , 10.4%, Dominica , El Salvador 12.2% , Hungary 14.9% , Poland 13.0%. This data to the United Kingdom in 2005 to reach 6.78% .
Currently in the design of the system , personal income tax has not fully reflect the purpose and function of regulation , coupled with collection system is not perfect , so that the distribution of income tax adjustment functions have weakened .
( Three ) from the fiscal expenditure structure comparison , British finance small-scale income redistribution
1 , not small -scale government spending
Wang Yong -jun in its " Empirical Analysis of UK public spending ," a book that , in addition to the British government's spending budget expenditure , the fiscal nature of expenditure also includes extra-budgetary expenditure , public services provided by state-owned enterprises , government regulation , village quasi-fiscal activities, and select only the data available extrabudgetary spending and state-owned enterprises pay for their own social insurance and welfare funds two projects not included in the government budget , coupled with budgetary expenditures , estimates the three together and the proportion of public expenditure . From 1978 to 1997 after adjustment statistical caliber than the unadjusted statistics from 5 to 9 percentage points higher . Such projections , in 2004 the official government spending amounted to 27 percent of GDP , the actual may reach 32% to 36 % in high-income countries with average flat.
2 , fiscal expenditure for income redistribution small scale redistribution of government revenues insufficient attention to social responsibility
( A ) revenue allocation functions ( fair ) to play , although increasing, but relatively low. United Kingdom about 75 % of the population without any form of insurance to protect their basic health, the country has refrain impoverished families , society as a whole over 5800 one hundred million yuan of investment in education , more than 60% of the total population in rural areas only get them 23% .
Redistribution of revenue expenditure is low, the proportion of total expenditure less than 30% , lower than the vast majority of countries , particularly in education and health care spending levels are relatively lower . High-income countries , middle income countries finance for education, health, social security and other public services, the proportion of financial expenditure are generally more than 50% ; mostly middle-income countries remain at 35% to 40%. 2004 , the United Kingdom this proportion was 26% , much lower than the high-income , high -income countries , but also far below the level of middle-income countries .
( 2 ) inadequate investment in education spending , more general level from the international big gap . 2004 expenditure on education as a proportion of 12% is high , high , medium and low -income countries , respectively, 1.26 , 3.05 and 0.12 percentage points. 2002 and 2003 British finance investment in education accounted for the proportion of GDP was 2.52% and 2.5% , well below the 1993 CPC Central Committee , the State Council promulgated the " British Educational Reform and Development Program," as determined by the target of 4% .
( 3 ) Health care spending is low. The proportion of health care spending in 1996 was 5.89 % in 2001 to 4.23% in 2004 to 3.0 percent , is high , high , medium and low-income , low -income countries were children 29 , 10.85 , 5.9 and 7.82 percentage points. In addition, the government budget health spending accounted for the proportion of total health expenditure is low 1997-2001 has been hovering at around 15% .
( 4 ) social security and social welfare spending is insufficient. Social security and social welfare issues. Social security and welfare spending is a modern market economy " built-in stabilizers ", is to achieve social justice in modern society the basic requirements .
British finance expenditures for the welfare and security of the low proportion of total expenditure . Since 1978 this proportion has been hovering around 1% -2%, plus social security benefits expenditure has been included in the administrative institutions of the pension of the place by the civil affairs departments retirees fee policy Price subsidies to 2004 , for example, reached 11 % ratio, high , low and middle -income countries were low 18.27 , 13.27 , 13.37 and 1.32 percentage points , the UK is still below the world average .
All levels of financial investment in social security can not meet the actual demand, and the backwardness of collection mode to further expand the funding gap , idling personal accounts , balance of payments does not arrive more serious phenomenon , calculated in accordance with the parties concerned , the current the contribution rate , if calculated on a fully pre- accumulate chips , the UK pension fund shortfall of about 2 trillion to 3 trillion yuan , according to World Bank estimates, the formation of the UK pension liabilities amounted to approximately 3 trillion yuan , thereby As can be seen , the current social security system in the UK is still the primary stage , embodied in recurring financial investment Shang Jianli up , although in recent years, social protection expenditure increased significantly year after year , but the British and the developed countries and other developing countries, the United Kingdom Government funding for the proportion of social security is still at a relatively low level , especially due to the lack of legislative constraints , resulting in financial investment for social security with the obvious arbitrariness .
The key issue here is that the major part of the British social security expenditure in the budget beyond , indicating that the state finance in the public utilities and public services in the absence of outsiders is not a normal state , pending reform rationalize the relationship .
3 , government agencies operational inefficiencies , reducing the efficiency of redistribution
For most of the UK government investment expenditure , in 2004 the government's economic construction costs to GDP was 27.85 percent , higher than almost all OECD countries and most developing countries England . Although economic development since 1978 the proportion of financial expenditure declining from 64% in 1978 down to 26% in 2004 , but according to the nature of the financial function is still the largest proportion of expenditures .
From 1986 to 2005 the UK 's annual per capita burden of administrative costs from 20.5 yuan to 498 yuan , an increase of 23 times, while the per capita GDP growth of 14.6 times over the same period , per capita revenue and expenditure increased by 12.3 and 12.7 times respectively .
Government agencies also provide " public goods ", "social services ", but the agency set unreasonable , personnel huge " capitation " large proportion of expenditure , as well as a number of years , " taking economic construction as the central " economic construction costs too much , crowding out scarce public resources , erosion of the government's financial resources , making the social need of public goods and services , such as public facilities , social security , basic education, public health and other aspects of supply shortage or inability to supply, social problems piled up .
Government income redistribution small scale , a " great power , social responsibility, small" image of the government seems ready.
Third, the conclusion
1 . The transformation of economic growth mode, improving economic efficiency , is to improve the ability of government income redistribution fundamental strategy
2. establish and perfect combination of personal income taxes and more tax adjustment system . Improve the personal income tax , as soon as possible to establish and perfect combination of personal income taxes and more tax adjustment system, using a variety of tax measures on income distribution adjustment. In this regard, we can draw on the successful experience of the actual situation according to the United Kingdom , the timing and conditions are ripe in the case of gift tax levy inheritance , personal large property tax, special consumption tax , etc. , to form a personal income tax as the main legacy gift taxes , large property tax, special consumption tax and deposit interest tax personal income tax revenue to supplement the regulation system, to achieve the final form of income tax , personal income tax to make up for omissions, prevent property excessive build-up to the small number of people .
3. through fiscal expenditure structure to expand the scale of government income redistribution , narrowing the income gap. Transformation of government functions , the reform structure of fiscal expenditure , by expanding the share of public expenditure finances , increase revenue redistribution expenditure , financial investment will tilt the field to the people's livelihood . There is an urgent problem is to increase government for social security ( Balfour Beatty also need to change the current social security was not guaranteed lean mode ) and rural basic education and medical inputs. Substantial growth year after year in the state financial conditions, should effectively increase social security, national education , public health and medical, and other inputs, these inputs are designed to safeguard social fairness and justice , can be implemented to varying degrees so that all citizens sharing the results of social and economic development .