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在现存的制度背景下,对税制和税收负担的主观评价是税制演进中一个非常重要的影响因素。主观评价对税制运行成本的影响在很大程度上超过了税制实际引致的再分配的影响。本文通过分析税制形成中博弈主体的行为及其对税制均衡的影响,讨论不同的衍生路径对人们主观评价的影响,从而进一步分析什么样的税制演进制度有助于改善人们对税制和税负的主观评价。
Under the current institutional background, the subjective evaluation of the tax system and tax burden is a very important factor in the evolution of the tax system. The impact of subjective evaluation on the operating cost of the tax system largely exceeds the impact of redistribution caused by the actual tax system. This article analyzes the influence of the different derivation paths on the people’s subjective evaluation by analyzing the behavior of the game players in the formation of the tax system and its impact on the tax system equilibrium so as to further analyze what kind of tax system evolution can help to improve people’s understanding of the tax system and tax burden Subjective evaluation.