摘要
20世纪80年代以来,单一税逐渐成为世界税制改革的热点话题之一,并已在一些国家付诸实践。本文从单一税对社会公平和经济增长的影响入手,对国际上的相关研究成果做了较为全面的综述,并探讨了单一税对我国以"简税制、宽税基、低税率、严征管"为指导的新一轮税制改革的借鉴意义。
‘Flat tax＇ has become one of the latest buzzwords to hit the tax reform world since the 1980s, and has been put into practice by a few countries. Starting with the impacts of flat tax on social equality and economic growth, this paper offers a comprehensive review of international researches on flat tax, and discusses its implications for a new round of tax reform in China under the guidance of ＇brief tax system, wider tax base, lower tax rate, stricter levy and management＇.
出处
《涉外税务》
CSSCI
北大核心
2008年第10期19-22,共4页
International Taxation In China
关键词
单一税
社会公平
经济增长
Flat tax Social equality Economic growth
