税收福利成本文献述评

A Literature Review of Tax Welfare Cost

税收在资源配置过程中除有形的经济负担之外,还会产生无形的负担,即税收的课征会影响人们在经济活动中的决策。本文通过介绍税收福利成本概念,税收福利成本计量模型的介绍以及对税收福利成本实证研究的回顾三个角度对文献进行整理与评述,并进一步提出研究方向。

In the process of resource allocation, tax can not only produce tangible assets, but also produce intangible assets. It means taxation will affect people＇s decision - making in economic activity. This paper introduces and comments on the researches from three aspects including the concept of tax welfare cost,the tax welfare cost measurement model and the review of empirical research on tax welfare cost, puts forwards the further research direction.