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Z.A. SPINDLER 《The South African journal of economics. Suid-afrikaanse tydskrif vir ekonomie》2004,72(1):50-82
The key is to realize that in a decentralized system of many players and many markets, a centralized approach to reform is unlikely to work well. Moreover, in a market-based system, regulations that run counter to the market are probably doomed to failure. It is simply too easy with modern technology to find ways around burdensome controls. And the incentives to do so are too great. Andrew Crockett, (1999). General Manager, Bank of International Settlements. 相似文献
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One may view current Canadian tax reform as an episode in a tax reform cycle arising from a continual public choice game. Both the positions of the Canadian players and the rules of the game may provide a rationale for these reforms. Revenue, equity, efficiency, and bargaining constraints determine the evolution of the tax code. 相似文献
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