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第十四章 有效且公平地课税 PowerPoint PPT Presentation


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第十四章 有效且公平地课税. 最适课税理论( theory of optimal taxation) 最适课税理论的基本含义: 在政府对纳税人和课税对象等了解不完全,税收征管能力有限的情况下,研究政府如何征税才能既满足资源配置的效率性又满足收入分配的公平性。 研究内容: (1)直接税与间接税的搭配问题 (2)寻找一组特定效率和公平基础上的最适商品税 (3)假定收入体系是以所得课税而非商品课税为基础,确定最适累进(累退)程度,以便既实现公平又兼顾效率. 第一节 最适商品课税 14.1.1 有效课税原则

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第十四章 有效且公平地课税

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5854751

theory of optimal taxation

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    2

    3


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14.1.1

  • P275


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  • 14.1.2 Ramsey rule


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1

  • 2


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3-

  • 14.1.3

    1


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2

3

14.1.4


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14.2.1

  • 14.2.2

  • 1


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2

P281

  • P=MC

  • P=AC


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  • P=MCP=MC

  • 4


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14.3.1

  • 1

  • 2

  • 3


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  • 100%

    14.3.2

  • P283


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  • 1t

  • 2U


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  • 14.5.1

  • 14.5.2

  • administration cost

  • compliance cost


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  • 191340020035

  • 104067.3

  • IRS18028


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14.5.3

  • tax avoidance

  • tax evading

  • tax shifting


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  • 1P291

  • 3

  • MR


1995 2000

1995-2000


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  • 1tax moral

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  • 3

  • 4

  • 5

  • 6


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