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直到最近,人们还普遍认为,税制的主要功能在于调整总需求:在过度的需求刺激通货膨胀时,就提高税收;而减税则用以鼓励需求和刺激增长。人们对税率的结构很少给予应有的重视,仅仅是在总水平上做文章。只要边际税率对绝大多数人口来说保持着相对较低的水平,税收结构的变革就似乎无关紧要。然而,当70年代通货膨胀将所有工业国的纳税人推向一直属于富有阶层的税级时,许
Until recently, it was generally agreed that the main function of the tax system was to adjust aggregate demand: to raise taxes when excessive demand stimulated inflation; and to cut taxes to encourage demand and stimulate growth. People rarely pay due attention to the structure of the tax rate, just to make a fuss about the general level. As long as the marginal tax rate is relatively low for the overwhelming majority of the population, it seems insignificant to change the tax structure. However, when inflation in the 1970s pushed the taxpayers in all industrialized countries to the tax bands that belonged consistently to the wealthy, Xu