Theoretical Disputes and Distributive Justice: Historical Observations on the US Progressive Income Tax System
通过历史观察美国个人所得税制度，从利益理论、牺牲理论、能力理论和正义理论四个角度分析累进所得税制的法治价值、理论内涵和制度优势，帮助理解该税制产生的原因及其在社会治理中的合理性。
ABSTRACT The progressive income tax system is a major model innovation in personal tax changes. Based on the historical observation of the US personal income tax system, it is conducive to the dialectical analysis of the rule of law value, theoretical connotation, and comparative advantages of the progressive income tax system. The benefit theory explains the effectiveness of the progressive income tax system in distributing benefits; the sacrifice theory integrates the welfare of the individual and the state in the progressive income tax; the faculty theory emphasizes the concern for the individual's “ability”; and the justice theory clarifies the systemic significance of the progressive income tax system from the perspective of the rule of law for the development of society. These four theories provide a systematic evaluation of the progressive income tax system from different perspectives, which can help people better understand the reasons for the emergence of this tax system. On this basis, the comparative observation of the system advantages of the progressive tax can also highlight the rationale of a progressive income tax system in terms of social governance.