| 税制改革的路径依赖分析 |
| |
| 引用本文： | 温海滢.税制改革的路径依赖分析[J].山西财经大学学报,2005,27(3):94-99. |
| |
| 作者姓名： | 温海滢 |
| |
| 作者单位： | 上海财经大学,上海,200433 |
| |
| 基金项目： | 2002年上海市哲学社科规划资助项目《论我国个人所得税课税模式的选择》(2002EJB003) |
| |
| 摘 要： | 文章运用新制度经济学的路径依赖理论，从制度环境和制度安排两方面对税制改革的轨迹差异进行分析，阐明了路径依赖对税制改革的重大影响和作用机制：税收制度安排的差异叠加在不同的税收制度环境上，会把税收制度变迁引向不同路径，或者进入良性循环，或者陷入无效锁定。
|
| 关 键 词： | 税制改革 路径依赖 制度环境 制度安排 |
| 文章编号： | 1007-9556(2005)03-0094-06 |
| 修稿时间： | 2005年3月20日 |
Analyses of Path Dependence of Taxation Reform |
| |
| WEN Hai-ying.Analyses of Path Dependence of Taxation Reform[J].Journal of Shanxi Finance and Economics University,2005,27(3):94-99. |
| |
| Authors: | WEN Hai-ying |
| |
| Abstract: | Based on the Path Dependence Theory in the new institutional economics, this paper analyses the difference in the tracks of taxation reform from the aspects of institutional environment and arrangement. It interprets the significant impact and mechanism of path dependence on taxation reform: differences in institutional arrangement overlapping on different institutional environment leads to different tracks of taxation reform, either to a virtuous cycle or to an inefficient lock, as the case may be. |
| |
| Keywords: | taxation reform path dependence institutional environment institutional arrangement |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
