摘要
本文首先从最优税收理论对税制设计指导作用的角度进行梳理,总结最优商品税、最优所得税和最优税收结构理论的政策含义,指出只有将税收征管因素纳入研究范畴,最优税收理论才能真正运用到实际的税制设计中。本文结合我国的基本国情,从税制设计的目标、税收工具、假设条件、模型的拓展等方面分析了最优税收理论对我国税制设计的启示。
This paper first analyses the guiding effect of optimal tax theory on the design of tax system, concludes the policy implication of the theories of optimal commodity tax and optimal income tax, and optimal tax structure. Then it points out that only when taking into account of the tax administration factor,can optimal tax theory be truly applied to the practices of tax design. Finally,in accordance with China's specific situation, the present paper analyses the enlightenment optimal tax theory on the design of tax system in China from the objectives of the design of tax system, taxation tools,hypothesis conditions, expansion of models,etc..
出处
《财经研究》
CSSCI
北大核心
2003年第1期42-47,共6页
Journal of Finance and Economics
基金
国家自然科学基金资助项目(70173010)
