税收公平与自由迁徙权——以美国为例进行的分析

Tax Equity and the Right of Free Migration——An analysis of an American case

纳税人直接参与税收治理和自由迁徙权是确保税赋公平的两支重要力量。在纳税人不能直接参与税收治理的情况下,自由迁徙权是确保税赋相对公平的基础性制约力量。

It is of crucial importance that tax-payers have the right to directly participate in tax governance and to have free migration. This can ensure tax equity. However, if the taxpayer cannot participate in governance, the right of free migration is the fundamental restricting factor to ensure tax equity.