摘要
最适课税论是研究如何以最经济合理的方法征收某些大宗税款的理论。从现实情况出发,最适课税论研究的核心是如何实现税制的公平与效率兼顾。商品课税容易实现效率目标,却不利于公平收入分配目标的实现;所得课税容易实现公平收入分配目标,却不利于促进经济效率。世界各国的税收实践证明,增值税具有商品税和所得税的双重性质,是最符合最适课税论要求的税种。
The optimal tax theory is a theory which is used to study levying big tax by the most reasonable method.The key of the optimal tax theory is how to realize the fairness and efficiency of the tax system.The efficient goal is easy to realize by taxation of commodities,but is not benefit to improve economic efficiency.The evidence shows that added-value tax,has a double nature of commodity tax and income tax,which is the most suitable optimal tax theory.
出处
《税务与经济》
CSSCI
北大核心
2003年第6期56-58,共3页
Taxation and Economy
