西方经济思想中的税收逻辑

Tax Thoughts in Western Economic Thoughts

西方经济思想中的税收逻辑是一个跨越2000多年历史的重要命题,本文以税收思想的演进为线索,以道德哲学时期的税收思想萌芽为起点,系统梳理了西方经济学当中税收思想的变迁,探索了哲学源头对税收思想的影响、税收思想与税收政策的关系、税收政策与宏观调控等问题。沿着西方经济学的发展脉络,税收思想的逻辑也依次经历了道德哲学、古典经济学、新古典经济学、宏观经济学以及诺贝尔经济学奖主导的时期。本文通过对税收思想逻辑的梳理得出四个简要规律:一是税收道德哲学时期对税收观有广泛而深入的影响,二是当下减税实践在税收思想逻辑中大都可追溯,三是税收宏观调控及诺奖时期税收主张对当下税收政策影响广泛,四是税收思想通常带有鲜明的立场。

Tax thought in western economic thought is an important proposition which spanning more than 2000 years. This paper takes the evolution of tax thought as the clue and the germination of tax thought in the period of Moral Philosophy as the starting point, systematically sorts out the changes of tax thought in western economics, and explores the following propositions, such as the influence of philosophical sources on tax thought, the relationship between tax thought and tax policy, tax policy and macro-control. Along with the development of western economics, tax thought also experienced periods dominated by Moral Philosophy, Classical Economics, Neoclassical Economics, Macroeconomics and Nobel Economics Prize. By combing different tax thoughts, this paper concluded four brief laws. Firstly, the tax moral philosophy has broad and deep influence on tax views. Secondly, most current tax cut practice can be traced back to tax thought. Thirdly, Macro-control of taxation and tax claims during the Nobel Prize period have a wide influence on current tax policies. Fourthly, different tax thoughts usually have strong standpoints.