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现行主要税种税收超额负担分析
引用本文:郝春红.现行主要税种税收超额负担分析[J].中央财政金融学院学报,2001(5):20-23.
作者姓名:郝春红
作者单位:内蒙古财经学院财税系!内蒙古010070
摘    要:税收超额负担是超过政府所征集的税收收入而形成的社会净福利损失。税收超额负担是税收效率分析的核心,它可以借助于消费者和生产者剩余以及无差异曲线进行分析,分析过程应更关注征税引起的价格变动的替代效应,我国现行主体税种都不同程度地破坏了各种市场资源配置的均衡条件,降低了经济运行效率,产生了超额负担。通过对税收超额负担的分析能够得出有助于提高资源配置效率的各种结论。

关 键 词:税收超额负担  收入效应  替代效应  补偿性需求曲线  税种
文章编号:1000-1549(2001)05-0020-04

Analysis of the Present Major Taxs' Excess Burden
HAO Chun-hong.Analysis of the Present Major Taxs'''' Excess Burden[J].Journal of Central University of Finance & Economics,2001(5):20-23.
Authors:HAO Chun-hong
Institution:HAO Chun-hong
Abstract:Tax excess burden is a loss of social net welfare in excess of government's tax.Tax excess burden is the core of analyzing tax efficiency,it analyses the problem with the help of consumer surplus,producer surplus as well as undifferentiated curve,we should concern about substitution effect that tax leads to price change in the process of analysis.The present major categories of taxes have damaged balanced condition for resource allocation to a certain extent,reduced economic efficiency and generated excess burden,we will come to the conclusion that improve the efficiency of resource allocation by means of the analysis of tax excess burden.
Keywords:Tax excess burden  Income effect  Substitution effect  Compensated demand curve  
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