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最优税收理论与我国税制改革 被引量:4

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摘要 在对最优税收理论进行系统研究的基础上,将最优税收理论与我国的实际相结合,提出了优化我国税制改革的建议,力图设计出一套比较符合国情的最优税制,从而更好地促进我国的经济发展。
机构地区 山东财政学院
出处 《当代财经》 CSSCI 北大核心 2006年第4期38-40,共3页 Contemporary Finance and Economics
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  • 6Mirrlees, J.A., 1974, Notes on welfare economics, information and uncertainty, in Balch, M., McFadden, D., and Wu, S.,(eds.), Essays in Ecptilihrium Behavior, Amsterdam: North Holland.
  • 7Mirrlees, J.A., 1975, The theory of moral hazard and unobservable behavior: Part Ⅰ, Nuffield College, Oxford, mimeography.
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  • 9Mirrlees, J.A., 1979, The implications of moral hazard for optimal insurance, paper presented at a symposium in honor of Karl Botch, Uncertainty and Insurance in Economic Theory, Bergen.
  • 10(英)加雷斯·D.迈尔斯(GarethD.Myles)著,匡小平.公共经济学[M]中国人民大学出版社,2001.

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