摘要
本文运用新制度经济学的路径依赖理论,从制度环境和制度安排两方面对税制改革的轨迹差异进行分析,阐明了路径依赖在税制改革中的重大影响和作用机制: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,或者进入良性循环,或者陷入无效锁定。
This paper analyses the difference among the tracks of tax reform from the institutional environment and arrangement respectively with the Path Dependence Theory. It interprets that the magnitude impact and mechanism of path dependence during the course of tax reform: it is the accumulation of placing the effects of distinct institutional arrangements on different institutional environment that results in different tracks of tax reform towards either benign cycle or inefficient lock.
出处
《税务研究》
CSSCI
北大核心
2005年第5期27-30,共4页
基金
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。
