近期,法国经济学家皮凯蒂的《21世纪资本论》一书,刮起了一场全球范围的皮凯蒂旋风,启示人们反思市场经济条件下收入差距扩大问题,强调财富分配不平等必然导致制度危机。严格的理论推导以及20多个国家3个世纪的数据,使得此书不同于其他谈论收入分配的书,成为一部对实证经济史发展有贡献的著作。因其研究内容与研究范式,该书亦被拿来与马克思的《资本论》做比。研究如何使中国税收政策要更有效、更有针对性,就必须分析收入分配不平等问题的成因, Recently, Picchet’s book Capitalism in the 21st Century, a book by the French economist, blew up a worldwide Piccolo Tornado, inspiring people to reflect on the issue of widening the income gap under the conditions of a market economy and emphasizing the inevitable inequality of wealth distribution Cause the system crisis. Rigorous theoretical deduction and data from more than 20 countries for three centuries make this book different from other books on income distribution and become a book that contributes to the development of empirical economic history. Because of its research content and research paradigm, the book is also used to compare with Marx’s “capital theory.” To study how to make China’s tax policy more effective and more targeted, we must analyze the causes of inequality in income distribution,