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美国税制改革历程、动因及未来发展趋势 被引量:4

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摘要 自1986年税制改革以来,美国政府的税收政策始终处于调整、变革当中。迫于国际税收竞争压力及国内经济社会发展的需要,近年来美国政府对其税制改革问题高度关注,深化对税制改革理论的认识,相继提出多个新的改革方案。未来美国构建单一消费税制是一条理想化的改革路径,但实施几率很小,而深化现行的混合税制改革方案可能会更为可行。
作者 骆祖春
出处 《涉外税务》 CSSCI 北大核心 2006年第11期52-56,共5页 International Taxation In China
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参考文献11

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二级参考文献11

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