{"resolved":true,"match_type":"uuid","source_type":"original_book","book_id":"c3e269f2-c36d-4862-98ef-fa37a2f8b009","title":"正义论","author":null,"edition":null,"publisher":null,"year":null,"isbn":"7500402449","requested_by":"printed_page","book":{"source_type":"original_book","book_id":"c3e269f2-c36d-4862-98ef-fa37a2f8b009","id":"c3e269f2-c36d-4862-98ef-fa37a2f8b009","uuid":"c3e269f2-c36d-4862-98ef-fa37a2f8b009","title":"正义论","normalized_title":"正义论","author":null,"edition":null,"publisher":null,"year":null,"isbn":"7500402449","isbns":["7500402449"],"parsed":true,"ai_readable":true,"document_type":"book","page_count":624,"navigation_url":"https://workshop.closeclaw.top/ai/book/c3e269f2-c36d-4862-98ef-fa37a2f8b009","title_url":"https://workshop.closeclaw.top/ai/title/%E6%AD%A3%E4%B9%89%E8%AE%BA","fixed_page_url_template":"https://workshop.closeclaw.top/ai/book/c3e269f2-c36d-4862-98ef-fa37a2f8b009/page/{printed_page}","path_api_url_template":"https://workshop.closeclaw.top/api/ai/book/c3e269f2-c36d-4862-98ef-fa37a2f8b009/page/{printed_page}","read_url":"https://workshop.closeclaw.top/api/ai/read/c3e269f2-c36d-4862-98ef-fa37a2f8b009","page_url":"https://workshop.closeclaw.top/api/ai/books/c3e269f2-c36d-4862-98ef-fa37a2f8b009/page","search_url":"https://workshop.closeclaw.top/api/ai/books/c3e269f2-c36d-4862-98ef-fa37a2f8b009/search"},"page":{"printed_page":270,"pdf_page":282,"physical_index":282,"physical_index_base":0,"printed_page_status":"recognized","page_sha256":"219a3d0f9ff1e505d6b0ae17ced26a1efa99ff027182d5f579e420e1fa27ca4c"},"chapter":"第二章","content":"分配部门的两个方面来自两个正义原则。遗产税、累进制所得税(当必要时)和对财产权力的法律限定都要保证民主的财产所有制中的平等自由制度和它们所确立的权利的公平价值。按比例的支出税（或所得税）要为公共利益提供财政收人，转让部门和在教育等方面的机会的公正平等的确立要贯彻第二个正义原则。我们没有在任何地方提到传统的征税标准，例如按照个人的所得和支付能力来征税。①诉诸与支出税相联系的常识性准则是一个次要的考虑。这些标准的范围受到正义原则的调节。一且分配份额的问题被认为是设计背景制度的问题，人们就会认为传统准则没有独立的力量，不管传统准则在某种确定的情况中可能是多么适当。若不这样假设就不是采取一种充分、广泛的观点（见下文第47节以下）。显然，分配部门的政策设计没有预先假定有关个人功利的功利主义标准假设。例如，遗产税和累进所得税并不是以下述观点为基础的：即个人具有满足边际值递减原则的近似效用函数。当然，分配部门的目的不是要最大限度地增加满足的净余额，而是要建立正义的背景制度。对效用函数形式的怀疑是与我们的论题无关的，这是一个功利主义的问题，而不是契约论的问題。\n\n①对于这要税孜标准的讨论，见马斯格雷大：《社会财政论》第4、5章。\n\n270","previous_page":269,"next_page":271}