美国宪法涉税条款评析

Comment on Articles con-cerning tax of American Con-stitution

从经济学的角度看,宪法集中体现了社会对公共产品集体决策规则的选择。美国宪法的产生类似于霍布斯所主张的社会契约形成共同意志的过程。本文以公共财政的观点,从税收法定、税收分权和税收司法三个方面分析了美国宪法中涉税条款的意义,以图对我国税收法治化建设有所借鉴。

In economic view,constitution can be regarded as collectivedecision rule of a society.As thefoundation law,the regulations of taxationof it is critical to the just distributionof tax burden and the efficient supplyof public goods.This paper analyse theArticles related to taxation in Americanconstitution,in order to find theimplicit and explicit meaning of them interm of public finance theory.