告别凯恩斯时代——论美国税制改革

AMERICA'S TAX REFORM:FAREWELL TO THE KEYNESIAN ERA

80年代美国社会经济影响最大的事件莫过于1987年开始实施税制改革法。税制改革作为一场“世纪之战”,“消除了各种嘲讽与怨言的根源”,将作为“人类耻辱的”旧税制“变成一个公平、简明、有效率且富人情的典范。”税制改革不仅是经济滞胀以来生产关系的一次最全面深入的调整,而且在国际上引发了一场60多个国家都已卷入的世界税制改革洪流。美国税制改革有何成就?1986年法案错过了哪些机会?改革寻求的是什么样的新机制?划时代的意义何在?本文拟就上述问题进行若干理论分析。

The 1986 tax reform was the first tax overhaul based on a non-Keynesian theory.It has eliminated certain tax breaks, ??restored to a certain extent the progressiveness of the tax sys- tem which had been lost due to inflation and improved the en- vironment for free competition.On the whole,however,the ef- fects of the tax reform on the economy have been limited.