| 税制改革对制度安排的路径依赖分析 |
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| 引用本文： | 温海滢.税制改革对制度安排的路径依赖分析[J].税务与经济,2005(4):49-52. |
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| 作者姓名： | 温海滢 |
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| 作者单位： | 广东商学院,财税学院,广东,广州,510320 |
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| 基金项目： | 本论文为2002年上海市哲学社科规划项目“论我国个人所得税课税模式的选择”课题的部分研究成果 |
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| 摘 要： | 路径依赖是新制度经济理论描述过去对现在和将来产生强大影响的术语。运用新制度经济学的路径依赖理论,从制度安排方面对税制改革的轨迹差异进行分析,可以解释路径依赖对税制改革的重大影响和作用机制,即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。
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| 关 键 词： | 税制改革 路径依赖 制度安排 制度变迁 |
| 文章编号： | 1004-9339(2005)04-0049-04 |
| 修稿时间： | 2005年2月26日 |
A Path Dependent Analysis on the System Arrangement with Tax Reform |
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| WEN Hai-ying.A Path Dependent Analysis on the System Arrangement with Tax Reform[J].Taxation and Economy,2005(4):49-52. |
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| Authors: | WEN Hai-ying |
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| Abstract: | The path dependent is a term which describes the great influence with the economic theory.To analyse the difference of tax reform from the system arrangement by the path dependent theory of economics of the new system can account for the great influence and action of tax reform by the path dependent,that is to say,the difference of tax system arrangement added on the different tax system can lead the tax system into the branch path. |
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| Keywords: | tax reform path dependent system arrangement system change |
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