一、效率与公平:对税收中性 含义的探讨 就最初的含义而言,所谓税收中性是指在不存在收入分配问题或该问题已经解决了的前提下,探讨征税如何不构成对人们行为的扭曲。那些不会引起商品相对价格发生变化从而不改变纳税人行为的税收被认为是中性的。其目的在于使超额负担最小化。从其政策主张看,它相信个体的选择是有效率的,主张减少来自税收的外部干预。正是在这一基础上人们认为税收中性思想滥觞于古典经济学鼻祖亚当·斯密。 First, efficiency and fairness: to explore the meaning of the tax neutral In the original meaning, the so-called tax neutral refers to the absence of income distribution or the problem has been solved under the premise of how tax does not constitute the people Distortion of behavior. Taxes that do not cause changes in the relative prices of goods and thus do not change the conduct of taxpayers are considered neutral. Its purpose is to minimize the excess burden. From its policy assertion, it believes that individual choices are efficient and advocate the reduction of external interference from taxation. It is on this basis that people think that tax-neutral ideas originated in Adam Smith, the earliest classical economics.