税收中介:环状模型

Taxation Intermediaries:A Loop Model

中介是介于供给者和消费者，制定宏观政策的中央政府和按个人理性行事的万千个体之间的组织或机制。本文在“税收中介”的特定框架下，提出了一个模型以讨论中介问题，表述了“中介有效性定理”，简要讨论了中介的有效配置，并以农村税收问题为例，进行了经验讨论。本文表明了中介问题的重要性及其研究价值。

This paper studies the optimal level of intermediaries in the context of taxation.The loop model developed in the paper treats taxpayers and the taxation intermediaries as being placed on two circles sharing the same center that is occupied by the central government.Transaction costs are introduced for the consideration of efficient allocation of intermediaries.The major result is summarized in the efficiency theorems of intermediaries.Empirical discussions are carried out on China's rural taxation issues to show that the problem of missing intermediaries can be both interesting and important to study.