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2005年《美国税法改革报告》之不足与焦点问题评析 被引量:2

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摘要 2005年《美国税法改革报告》提出简化所得税方案和增长与投资税收方案两大税改方案,采取了许多积极措施来解决现行美国税法典存在的问题,但某些规定仍存在缺陷和不彻底性,一旦施行会给社会经济带来影响甚至新问题。该报告中的两大焦点——是否引进VAT以及“公平”与“效率”的博弈,值得关注。
作者 蔡业冰
机构地区 中山大学法学院
出处 《涉外税务》 CSSCI 北大核心 2006年第6期54-58,共5页 International Taxation In China
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参考文献11

  • 1Report of the President's Advisory Panel on Federal Tax Reform.
  • 2A Misguided Tax Reform That Would Do More Harm than Good by Ernest S. Christian and Gary Robbins, WebMemo #873 October 5, 2005.
  • 3President's Advisory Panel on Federal Tax Reform, http://www.taxreformpanel.gov/
  • 4Response to the Final Report of the President's Advisory Panel on Federal Tax Reform, by TF Staff,November 1,2005,The Tax Foundation.
  • 5The Panel's Report:A Good Starting Point for Real Reform,November 1, 2005, Tax Reform Briefing Room,
  • 6Grading the Tax Reform Panel's Recommendations, by Daniel J.Mitchell, Ph.D. WebMemo #903,November 1, 2005, http://www.heritage.org/Research/Taxes/
  • 7Transforming the Tax Code: An Examination of the President's Tax Reform Panel Recommendations,Statement of Leonard E. Burman,February 1, 2006, http://www.taxpolicycenter.org
  • 8Tax Reform Transition:From Obstacle to Tail Wind,by J,D, Foster,PH.D. Executive director & Chief economist, Tax Foundation.
  • 9U.S. Tax Reform:An Overview of the Current Debate and Policy Options, Prepared by Thomas Dalsgaard, 2005 International Monetary Fund,WP/05/138,IMF Working Paper, Fiscal Affairs Department.
  • 10A Benchmark for Assessing the Recommendations of the President's Tax Reform Pane by Daniel J. Mitchell, Ph.D. WebMemo #890 October 24, 2005.http:/www.heritage.org/Research/Taxes/wm890.cfm.

同被引文献19

  • 1阿兰·J·沃尔巴克 ,张瑛 .美国税制改革历程[J].经济资料译丛,2004(3):24-28. 被引量:5
  • 2董再平,孔晓莉.世界税制改革中的税收竞争分析[J].理论与改革,2005(1):91-92. 被引量:5
  • 3凡戈.布什新政府经济政策走向预判[J].时代经贸,2005,3(1):65-67. 被引量:2
  • 4肖晴初.动态均衡经济系统最优税率的确定[J].统计与决策,2005,21(04S):9-10. 被引量:3
  • 5The U.S. Tax System in International Perspective.2006 Economic Report of the President.http://www.nber.org/erp/2006_erp.dbf
  • 6Options for Tax Reform.2005 Economic Report of the President. p73-74,77,http://www.nber.org/erp/2005_erp.dbf
  • 7Thomas Dalsgard.U.S. tax Reform:An Overview of the Current Debate and Policy Options[R],IMF Working Paper,NO.05/138,p20-21
  • 8周卫民.对美国布什总统新税改方案的几点评析[N].经济参考报,2005-12-3.
  • 9周卫民.布什政府新一轮税改新在哪里[N].经济参考报,2005-1-15.
  • 10迓克尔.J.博斯金主编.李京文,刘树成等译.美国税制改革前沿[M].经济科学出版社,1997.

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