论税法公平、效率价值之非稳定性——以美国遗产税法为例

Tax Law′s Value of Non-stability on Fairness and Efficiency——As Example of the American Estate Tax

公平、效率价值是税法价值体系中的重要组成部分。一个国家在一定时期的某种税法不可能同时兼顾"公平价值"和"效率价值",公平与效率价值之间表现为非稳定性。美国税法的历史发展也说明公平、效率价值之间是反复博弈的。在我国新一轮税改中应贯彻税法公平、效率价值之非稳定性,从而探寻出真正适合我国国情的税收制度。

Fairness and efficiency value of the tax law is an important component of the system, because it is impossible that some tax law simultaneously take into account＂the fairness value＂ and＂the efficiency value＂. U.S. tax law also show fairness and efficiency value is repeatedly. Therefore, we should defer to fairness and efficiency value in China＇s new tax reform, such as value-added tax in transition, whether or levying taxes of the estate tax, to explore a truly suited to the conditions of our country＇ s tax system.