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一、政府间税种配置存在的理论分析 为什么要在各级政府间进行税种配置呢?对这一问题,施蒂格勒、蒂博特、布坎南、沃茨及特里西等西方经济学者作了最深刻的阐述。他们首先依据边际效用理论和灵活偏好理论,提出了公共产品的多层次性观点,然后在此基础上提出了税种在政府间配置的必然规律。这一理论可通过图1来说明:图中横轴代表中央政府统一提供公共产品的数量,纵轴代表政府因提供公共产品而向当地居民收取的价格(即税收)。虽然在一国内有很多个行政区划即地区,
First, the theoretical analysis of the existence of the intergovernmental tax allocation Why tax configuration at all levels of government? To this question, Stiegler, Tibotech, Buchanan, Watts and Trichet and other Western economists Made the most profound statement. Based on the theory of marginal utility and the theory of flexible preference, they put forward the multi-layered viewpoint of public goods first and then put forward the inevitable law of the allocation of taxes in the government. This theory can be illustrated by Figure 1: The horizontal axis represents the number of public goods provided centrally by the central government while the vertical axis represents the price (ie tax) collected by the government from local residents for providing public goods. Although there are many administrative divisions in a country, that is, regions,