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“公平”是税收制度中最重要的原则之一。政府通过税收调节收入分配,以达到社会公平的目标;同时,税收自身也应是公平的,经济能力相同的人缴纳相同的税收,经济能力不同的人缴纳不同的税收。美国的个人所
“Fairness” is one of the most important principles in the tax system. The government adjusts income distribution through taxation so as to achieve the goal of social fairness. In the meantime, the tax revenue itself should be fair and people with the same economic power pay the same tax and people with different economic capabilities pay different taxes. America’s personal