| 制度经济学视野下税制变迁类型研究 |
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| 引用本文： | 焦耘. 制度经济学视野下税制变迁类型研究[J]. 税务与经济, 2010, 0(2) |
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| 作者姓名： | 焦耘 |
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| 作者单位： | 广西财经学院财政系,广西,南宁,530003 |
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| 摘 要： | 在制度经济学视野下研究税制变迁类型,是从税制变迁过程中个人行为对税制变迁的影响以及在税制变迁过程中每一个特定时点上税制的静态特征对比的角度分析的。在这个意义上,税制变迁可以分为:使生产效率提高的税制变迁;改变收入分配状态的税制变迁;重新配置经济机会的税制变迁;使生产效率和社会福利降低的税制变迁,等等。
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| 关 键 词： | 制度经济学 税制变迁 税制 社会福利 |
Study of the Types of Tax System Change from the Perspective of Institution Economics |
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| Jiao Yun. Study of the Types of Tax System Change from the Perspective of Institution Economics[J]. Taxation and Economy, 2010, 0(2) |
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| Authors: | Jiao Yun |
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| Affiliation: | Jiao Yun(Finance Department,Guangxi University of Finance , Economics,Nanning 530003) |
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| Abstract: | The study of tax system change from the perspective of institution economics is the study of effect of personal behavior on tax system change and the static characteristics at a specific time during the process of tax system change. In this sense, tax system change can be divided into four types: tax system change which can improve the productive effectiveness; tax system change which can change distribution; tax change system which can reconfigure opportunity; tax system change which can reduce the product... |
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| Keywords: | institution economics tax system change tax system social welfare |
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