论OECD国家税收改革成效及其政策有效性

On Results of ODCE Countries of Tax Reforms and the Effectiveness of its Policies

作为世界上最发达国家代表的OECD组织,其税收政策在过去的三十年中经历了一系列的改革。从税收政策有效性的角度看,这些改革的效果究竟怎样?本文以此为基本思路,首先从制度经济学的角度对税收政策及其有效性进行新的诠释;其次从改革实践和改革成效两个方面分析OECD国家的税收改革;再次对OECD国家税收改革的有效性进行了评价,最后得出一些启示。

As an organization of the most developed countries ,there have been series of changes in the tax policies in OECD countries during the last 30 years. What we can learn about the effectiveness of the tax policy from these changes is the train of our thoughts. This paper defines the meaning of the tax policy and its effectiveness from the angle of the institutional economics firstly; then analyzes the tax reforms in OECD countries from two aspects -- the praclice and the effects; thirdly, we appraises the effectiveness of the tax reforms in OECD countries; we get some enlightenment about the effectiveness of the tax policy from the tax reforms in OECD countries lastly.