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支持穷人收入增长的税收政策探析

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摘要 本文探讨了经济增长、收入分配与支持穷人收入增长三者之间的关系,分析了税收政策支持穷人收入增长的两个途径,分别从所得税、财产税、社会保障税、教育税、隐性税收等方面提出了支持穷人收入增长的政策建议。
出处 《税务研究》 CSSCI 北大核心 2008年第1期24-26,共3页
基金 国家社会科学基金青年项目"基于社会资本的转型国家经济发展研究"(05CJL002)
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参考文献7

  • 1SON, H.H., 2004, A Note on Pro-poor Growth, Economics Letters, 82, 3.
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二级参考文献23

  • 1王雅平.以税制改革为契机促进收入的公平分配[J].黑龙江对外经贸,2006(1):125-128. 被引量:4
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