美国税式支出理论于六十年代创始后,美国经济学界的认识经历了以下两个不同的发展阶段: 第一阶段,从60年代至80年代中期,美国理论界对税式支出持普遍的赞同态度,其理由是:①税式支出为政府调节经济提供了新的途径和手段②普遍的税收优惠有利于促进私人部门投资、储蓄和工作积极性的提高,从而有助于经济增长。 After the tax-expenditure theory of the United States was founded in the 1960s, the understanding of the American economics community has gone through two different stages of development: In the first stage, from the 1960s to the mid-1980s, the American theoretical circles generally agreed with the tax expenditures Attitude, for the following reasons: (1) Tax expenditures provide new ways and means for the government to regulate the economy. (2) The prevailing tax incentives are conducive to boosting private sector investment, saving and work enthusiasm and thus contributing to economic growth.