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一、问题提出现实生活中，课税常常会带来经济中的种种扭曲，干扰资源配置的效率条件。一套设计不佳或职能发挥不好的税收制度，更会导致资源配置的扭曲程度增大。这种扭曲达足够大时，纳税人或者改变其经济行为，或者采用偷逃税的手段以降低其税收负担。如果将这种扭曲进...
I. Problems Proposed In real life, taxation often brings about various distortions in the economy and disrupts the efficiency of resource allocation. A poorly designed or poorly functioning tax system can even lead to a more distorted allocation of resources. When such distortions are large enough, taxpayers either change their economic behavior or adopt tax evasion to reduce their tax burden. If this distortion into ...