个人财富税与公平:一个政治文化市场理论的视角

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE
Ute Schmiel
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引用次数: 0

摘要

尽管财富不平等日益被视为一个巨大的社会问题,但只有少数司法管辖区在每年的到期日对各种资产征收财富税。在此背景下,本文从税收公平的角度提出了是否有理由对财富征税的问题。本文将税收公平解释为一种程序规则,即对支付能力相同的人平等征税,对支付能力不相同的人不平等征税。由于支付能力指的是 "经济能力",而 "经济能力 "通常被理解为经济实力,而经济实力又取决于对市场理论的解释,因此回答研究问题需要参考市场理论。本文首先表明,那些认为在征收所得税的同时征收财富税会导致双重征税的经济学家参考了新古典市场理论及其实力解释。然而,新古典市场理论不足以证明财富不应被征税。其次,本文提供了另一种支付能力解释和对财富的不同理解。它提到了明确涉及权力和权力分配的政治文化市场理论。从这个角度看,有理由赋予财富一种独立于收入支付能力的支付能力。因此,对个人财富征税有助于实现税收公平。第三,本文提出了财富税是否可行的问题。本文发现,从政治文化市场理论的角度来看,阻碍引入财富税的主要障碍在于当前盛行的新古典市场文化。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Wealth taxation of individuals and equity: A political-cultural market theory perspective

Although wealth inequality is increasingly considered a massive societal problem, only a few jurisdictions charge wealth taxes on a wide range of assets on annual due days.

Against this backdrop, the present paper asks whether there are reasons to tax wealth from a tax equity perspective. It interprets tax equity as a procedural rule, which means taxing people with equal ability to pay equally and people with unequal ability to pay unequally. Since ability to pay refers to ‘economic capacity’, which is often understood as economic power, which in turn depends on the interpretation of market theories, answering the research question requires reference to market theories.

The paper shows, firstly, that economists who argue that a wealth tax in addition to an income tax leads to double taxation refer to neoclassical market theory and its power interpretation. However, neoclassical market theory is not adequate to justify that wealth should not be taxed.

Secondly, the paper provides an alternative ability to pay interpretation and a different understanding of wealth. It refers to political-cultural market theory that explicitly deals with power and power distribution. From this perspective, there are reasons to ascribe an ability to pay to wealth that is independent of the ability to pay of income. For that reason, taxing individuals’ wealth supports tax equity.

Thirdly, the present paper asks whether wealth taxation is feasible. It finds that, from the perspective of the political-cultural market theory, the main obstacle preventing the introduction of wealth taxation lies in the prevailing neoclassical market culture.

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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
期刊介绍: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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