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行为经济学对税收决策研究的启示 被引量:4

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摘要 行为经济学是近年来兴起的具有重要影响的经济学流派,它从人的有限理性出发,运用前景理论研究不确定条件下的决策问题。本文介绍了行为经济学理论的发展脉络,针对当前税收决策研究面临的问题,阐述了行为经济学对税收决策研究的启示,并提出一些建议。
出处 《税务研究》 CSSCI 北大核心 2010年第11期22-25,共4页
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共引文献12

同被引文献29

  • 1吴旭东.论我国税收文化的构建[J].东北财经大学学报,2005,6(6):15-17. 被引量:5
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  • 4耿继进.房地产政策:仿真与模拟.中国金融出版社.2011.
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  • 8Schick A. Macro-budgetary adaptations to fiscal stress in industrialized democracies [ J]. Public Administration Review, 1986, 46(2) 124 - 134.
  • 9Bartle J. R, Jun Ma. Applying Transaction Cost Theory to Public Budgeting and Finance. lu Bartle. J. Eds Evolving Theories of Pub- lic Budgeting [M]. New York: JAI Press. 2001.
  • 10Rubin M. , Battle J. R. Integrating gender into government budgets: A new perspective [J]. Public Administration Review, 2005, 65(2): 259-272.

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