税制与产权界定——一个文献综述

税制与产权界定是相互关联的问题。对这个问题的深化认知可以帮助我们分析什么样的税制是最优的(在一定的约束条件下);产权边界是否是现有约束条件下最能发挥激励效益的。更进一步可以帮助我们认识:政府和市场有效率的边界。但在现有的文献涉及这一问题的较少,只能在有限的文献基础上做一粗陋的归纳。

they are correlative problem of the taxation institutions and the partition of property rights.it will redound to know what is the best taxation institutions（in some restriction）is the existent boundary of Property rights good for inspiriting.And more,it is important to know the boundary of government and market.The literature is lack.Thepaper will sum up it.