遗产税开征时机选择中的思维陷阱 |
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引用本文: | 张永忠.遗产税开征时机选择中的思维陷阱[J].铜陵财经专科学校学报,2012(5):27-28,33. |
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作者姓名: | 张永忠 |
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作者单位: | 江苏大学,江苏镇江212013 |
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基金项目: | 国家社科基金项目《社会公平视角下的我国遗产税制度设计研究》(编号:11BJ133)阶段性成果 |
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摘 要: | 我国遗产税的开征总被认为时机尚不成熟,事实上与此相关的各种说法都似是而非,逻辑错误,其原因就在于在遗产税开征时机选择的一般思维中存在"虚假的必备条件"、"夸大负面效应"和"想当然的可行性分析"等陷阱。跳出这些陷阱,尽快开征遗产税,正是当务之急。
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关 键 词: | 社会财富分配 遗产税 思维陷阱 |
The Thinking Traps of Estate Tax Levy Timing |
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Authors: | Zhang Yong-zhong |
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Institution: | Zhang Yong-zhong(Jiangsu University,Zhenjiang Jiangsu 212013,China) |
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Abstract: | The levying estate tax in China is always considered to be premature,in fact the variety of claims associated with this are plausible and logical errors,the reason is that the estate tax levy of timing existing in the general thinking "false necessary condition","exaggerated negative effect" and "take it for granted the feasibility analysis" traps.Out of these traps,it is imperative to levy estate tax as soon as possible. |
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Keywords: | distribution of social wealth estate tax thinking traps |
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