Abstract
The full market competition tends to be cruel on the allocation results: one is worthy of almighty, while one is so weak that haven’t enough to eat. This not ideal distribution results highlight the importance of the fiscal and taxation distribution function while still choosing the market economic system. Intergenerational distribution model emphasized the important role of individuals earning power and inheritable wealth these two factors, which has strong explanatory power to a country's current and future fiscal and taxation practice. This paper analyzes the possible theoretical obstacles and practical problem may encountered when applying the fiscal and tax allocation distribution model to the cross generation investigation, and also putting forward suggestions to the problem of how to perfect the tax distribution function.
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