当代经济管理2018，Vol.40Issue(5)：71-78,8.DOI:10.13253/j.cnki.ddjjgl.2018.04.003
再分配制度的结构、关系与功能:瑞美德三国比较与镜鉴
Structure,Relation and Functions of Redistributive System:Comparison and Reference of Sweden,United State and Germany
摘要
Abstract
Redistributive system is comprised of tax and social security system, the structures and interactive relationship of which lead to diverse redistributive mechanism and affect the redistributive functions. Sweden, United States and Germany's redistributive mechanisms are typical in the aspects of structure, relation and function. Based on the analysis of structure and relationship of tax and social security system, this paper comparatively analyzes the redistributive structure, relation and function of Sweden, the United States and Germany. This comparison enlightens that constructing reasonable redistributive mechanism should pay attention to the soundness of institutional structure and the fitness of institutional relationship.关键词
再分配/社会保障/税收/国际比较Key words
redistribution/social security/tax/international comparison分类
管理科学引用本文复制引用
余益伟..再分配制度的结构、关系与功能:瑞美德三国比较与镜鉴[J].当代经济管理,2018,40(5):71-78,8.基金项目
国家社会科学基金重点项目《包容性发展视角下加快我国老龄服务业分类协同发展研究》(14AGL02),国家社会科学基金项目《国际比较视野下中国企业职业福利供给结构失衡问题研究》(17CGL034)研究成果之一. （14AGL02）
