摘要
本文在吸收西方文献思想的基础上,推导出了度量税收内在稳定性的理论模型,并针对我国实际,对模型进行修正,得到1994年税制改革后我国税收内在稳定性系数值。并认为,从长远来看,为保证我国经济长期稳定发展,应适当提高我国税收内在稳定性系数值。
This article infers a model measuring built-in stability of tax system, and modifies it to describe the current situation of China, then obtains numerical coefficients of built-in stability of tax system in China. Finally, it draws the conclusion that numerical number of built-in stability of tax system in China should be properly enhanced in order to sustain a healthy, stable and long-term economic development.
出处
《税务研究》
CSSCI
北大核心
2006年第11期29-33,共5页
关键词
内在稳定性
消费率
税制结构
Built-in stability Consumption rate Tax structure
