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本世纪八十年代初,美国开始实施“经济复兴”四点计划。该计划的核心即减税,实施不到两年,美国经济便从长期“滞胀”的死胡同中慢慢地走了出来。据说,经济“滞胀”是长期推行凯恩斯主义政策,实行高税率和赤字财政政策的结果。为此,美国开始酝酿税制改革,1986年税制改革法案正式生效。美国税改法案出笼及其经济复苏的事实犹如一股强大的冲击波,促使世界各国开始反思
In the early 1980s, the United States started the four-point plan of “economic rejuvenation.” The heart of the plan, that is, tax cuts, was implemented in less than two years and the U.S. economy slowly came out of the long-term “stagflation” dead end. It is said that the economic “stagflation” is the result of long-term Keynesian policies, the implementation of high tax rates and fiscal deficits. To this end, the United States began to brew tax reform, the tax reform act in 1986 came into effect. The fact that the U.S. tax reform bill came out and its economic recovery is like a powerful shock wave has prompted all countries in the world to reflect on