摘要
通过对实现帕累托最优条件的分析 ,我们可以看出 ,对电子商务征税是实现帕累托最优的重要前提 ;从税负不公产生的寻租效应方面来看 ,对电子商务征税有助于消除寻租效应。因此 ,我们可以得出结论 :我国对电子商务征税具有很大程度的合理性。
We can see that taxing on E-commerce is the important condition for Pareto efficiency, based on the analysis about the conditions for Pareto efficiency;it can eliminate the effect of rent-seeking to tax on E-commerce, based on the analysis about the source of rent-seeking under the condition of unfair duties. Based on the analysis above, we can come to the conclusion that it is rational to tax on E-commerce.
出处
《陕西经贸学院学报》
2001年第6期77-78,共2页
Journal of Shaanxi Economics and Trade Institute
