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在制度经济学视野下研究税制变迁类型,是从税制变迁过程中个人行为对税制变迁的影响以及在税制变迁过程中每一个特定时点上税制的静态特征对比的角度分析的。在这个意义上,税制变迁可以分为:使生产效率提高的税制变迁;改变收入分配状态的税制变迁;重新配置经济机会的税制变迁;使生产效率和社会福利降低的税制变迁,等等。
Studying the types of tax system changes from the perspective of institutional economics is the analysis of the impact of individual behaviors on tax system changes in the process of tax system changes and the comparison of the static characteristics of the tax system at every specific time during the tax system change. In this sense, the tax system changes can be divided into: the tax system to improve production efficiency; the tax system to change the income distribution; the tax system to re-allocate economic opportunities; the tax system to reduce production efficiency and social welfare, and so on.