| 流动性与税制优化 |
| |
| 引用本文： | 王智勇.流动性与税制优化[J].中央财政金融学院学报,2001(5):24-27,47. |
| |
| 作者姓名： | 王智勇 |
| |
| 作者单位： | 中央财经大学!硕士生，北京100081 |
| |
| 摘 要： | 税制的优化涉及许多复杂的因素，流动性是其中比较重要的一项，两者之间存在密切的互动关系。税收对价格的扭曲引起资源的流动，从而引起 税基的流动。因而如何通过税权的分享、税基的共享等来消除流动性的不利影响来实现税收的优化具有重要的现实意义。
|
| 关 键 词： | 流动性 替代效应 超额负担 税收 税基 反弹性规则 税制优化 |
| 文章编号： | 1000-1549(2001)05-0024-04 |
Fluidness and the Optimization of Taxation System |
| |
| WANG Zhi-yong.Fluidness and the Optimization of Taxation System[J].Journal of Central University of Finance & Economics,2001(5):24-27,47. |
| |
| Authors: | WANG Zhi-yong |
| |
| Institution: | WANG Zhi-yong |
| |
| Abstract: | The optimization of the taxation system involves many complicated factors and fluidness is one of the most important factors.There lies close relationship between them.Taxation causes the twist of price system,which results in the fluid of resources and the redistribution of tax base.So it is important to realize the optimization of taxation system through eliminating the bad effects of fluidness,which can be accomplished by the co-ownership of tax base,taxation rights,etc. |
| |
| Keywords: | Fluidness Substitution effect Excess burden Neutral tax Ramsey rule |
| 本文献已被 CNKI 维普 等数据库收录！ |
