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最优税收和最优铸币税 被引量:9

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摘要 当政府存在多个收入渠道时,最优税收理论要求为政府融资的各种收入的边际成本应该相等,铸币税作为政府收入的来源之一,其边际成本也应该与其他税收的边际成本相等。利用中国数据的经验分析表明,中国铸币税收入阶段性的符合最优税收理论中的曼昆规则。
出处 《管理世界》 CSSCI 北大核心 2004年第12期23-30,共8页 Journal of Management World
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