征管水平约束下的选择:单一税改革

被引：4

作者：

李文

机构：

[1] 山东大学经济学院

来源：

涉外税务 | 2011年 / 04期

基金：

中国博士后科学基金;

关键词：

单一税; 税收征管; 公平; 效率;

D O I：

10.19376/j.cnki.cn10-1142/f.2011.04.012

中图分类号：

F811.4 [财政收入和支出];

学科分类号：

摘要：

单一税自提出后,引发了不断的争论,但进入21世纪后,大量的转轨国家实施了单一税改革。究其原因,在转轨国家有限的税收征管水平下,非理想的综合所得税远不能发挥其应有的效应,而单一税则由于其自身特点,在提高税收收入、降低税制效率损失、增强税制公平性、提高国际竞争力等方面具有正面效应,适应了转轨国家的需要。

引用

页码：52 / 56

页数：5

共 15 条

[1]

The russian flat tax reform. Anna Ivanova,Michael Keen,Alexander Klemm. . 2005

[2] Effects of flat tax reforms in Western Europe [J].

Paulus, Alari ;

Peichl, Andreas .

JOURNAL OF POLICY MODELING, 2009, 31 (05) :620-636

[3]

Important Issues and Serious Problems in Flat-rate Income Taxation. Harriss,C.Lowell. American Journal of Economics and Sociology . 1984

[4] 经济结构对体制转轨国家经济增长的影响分析 [J].

赵玮萍 .

经济体制改革, 2010, (02) :42-46

[5]

Personal income tax reform:concept,issue,and comparative country developments. Howell hzee. . 2005

[6]

The Flat Tax at Work in Russia:Year Three,Hoover Institution Public Policy Inquiry. Rabushka,Alvin. http://www.hoover.org/research/russianecon/essays/5144587.html . 2004

[7]

Reasons Underlying Desires for Federal Tax Reform. Neooen,Annette. http://www.cob.sjsu.edu/nellena/TaxReform/FederalTax-ReformReasons.pdf . 2008

[8]

Labor supply responses and welfare effects from replacing current tax rules by a flat tax: Empirical evidence from Italy, Norway and Sweden[J] . Rolf Aaberge,Ugo Colombino,Steinar Str?m. &nbspJournal of Population Economics . 2000 (4)

[9]

Flat Tax Reform:A Quantitative Exploration. Ventura,Gustavo. Journal of Economic Dymanics&Control . 1999

[10]

The Global Flat Tax Revolution:Lessons for Policy Makers. http://www.freedomandprosperity.org/Papers/flattax/flattax.shtml .

← 1 2 →