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| 税收调节与收入分配:一个文献综述 | |
| 引用本文： | 万莹,史忠良. 税收调节与收入分配:一个文献综述[J]. 山东大学学报(哲学社会科学版), 2010, 0(1) |
| 作者姓名： | 万莹 史忠良 |
| 作者单位： | 1. 江两财经大学公共管理学院,南昌,330013 2. 江西财经大学工商管理学院,南昌,330013 |
| 摘 要： | 对近年来研究税收调节与收入分配的中外文献进行了一个简要回顾,对比了中外研究成果的主要差异,并对我国今后的研究方向进行了展望.当前国外相关研究成果主要涉及税收制度再分配功能的实证检验、税收工具与转移支付两者再分配功能的比较、收入分配不平等和税收遵从的关系;而我国相关研究成果主要涉及税收调节收入分配的功能定位、我国税收调节作用的实证分析、税收调节功能弱化的原因及对策分析.中外相关研究成果在研究内容、研究方法和研究深度等方面存在着较大差异. |
| 关 键 词： | 税收调节 收入分配 功能定位 实证分析 |
Tax Regulation and Income Redistribution:A Literature Review |
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| WAN Ying,SHI Zhong-liang. Tax Regulation and Income Redistribution:A Literature Review[J]. Journal of Shandong University(Philosophy and Social Sciences), 2010, 0(1) | |
| Authors: | WAN Ying SHI Zhong-liang |
| Affiliation: | WAN Ying SHI Zhong-liang(School of Public Administration,Jiangxi University of Finance & Economics,Nanchang 330013,P.R.China) |
| Abstract: | This paper reviews and compares the recent literature both in Chinese and in English on tax regulation and income redistribution and presents the prospects for future researches in China. Latest researches in English focus mainly on the empirical analysis of the role of the tax system in redistribution,the comparison of the redistribution effects of taxes and transfer payments,the relationship between the inequality in income distribution and tax compliance. In contrast,researches in Chinese center around d... |
| Keywords: | tax regulation income redistribution functional orientation positive analysis |
| 本文献已被 CNKI 万方数据 等数据库收录！ | |