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Traditional income distribution theories are always limited in tax related theories. Basing on Motivation Theory and Conformity Theory, an Innovative Income Distribution Theory was built on changing from passive ‘Taxing me’ to positive ‘I want to donate’. Afterwards several politics suggestions were proposed.

A Innovative Income Distribution Theory Based on Motivation Theory and Conformity Theory—Changing from ‘Taxing Me’ to ‘I Want to Donate’