税制改革的路径依赖分析

Analyses of Path Dependence of Taxation Reform

文章运用新制度经济学的路径依赖理论,从制度环境和制度安排两方面对税制改革的轨迹差异进行分析,阐明了路径依赖对税制改革的重大影响和作用机制:税收制度安排的差异叠加在不同的税收制度环境上,会把税收制度变迁引向不同路径,或者进入良性循环,或者陷入无效锁定。

Based on the Path Dependence Theory in the new institutional economics, this paper analyses the difference in the tracks of taxation reform from the aspects of institutional environment and arrangement. It interprets the significant impact and mechanism of path dependence on taxation reform： differences in institutional arrangement overlapping on different institutional environment leads to different tracks of taxation reform, either to a virtuous cycle or to an inefficient lock, as the case may be.