目前,世界上有10个国家的税收已超过国内生产总值的40%。在经合组织的大多数成员国中,税收负担都明显地增加了。税收增加的主要原因是“福利国家”的发展需要钱。在60年代和70年代的多数年份,各国政府慷慨解囊,不断扩大社会福利的范围。那时,一种流行的乐观主义观点认为,政府有能力解决社会和经济问题。各种政治色彩的政府都采取了干预经济的办法.近年来,政府干预的效力愈来愈受到怀疑;人们越来越强调市场的力量和政府 At present, tax revenue in 10 countries in the world has exceeded 40% of the GDP. In most OECD member countries, the tax burden has increased significantly. The main reason for the tax increase is that the development of “welfare state” needs money. In most years in the 1960s and 1970s, governments were generous in their efforts to expand the scope of social welfare. At that time, a popular optimism held that the government was capable of solving social and economic problems. Governments of all political categories have taken the approach of intervening in the economy, and in recent years the effectiveness of government intervention has come under increasing skepticism; there has been a growing emphasis on market forces and government