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遗产税问题:探究拓展的可能 被引量:3

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摘要 本文首先简要回顾Chamley(1986)零遗产税方程的经典结论,介绍基于方程延伸出的部分观点,然后将目光转向非模型下视角下的遗产税问题,研究遗产税在财政政治学、社会学和心理学领域的拓展可能,并提出相应的拓展方向和政策建议。
出处 《财会通讯》 北大核心 2020年第4期17-21,86,共6页 Communication of Finance and Accounting
基金 国家社科重大招标项目“近代中国工商税收研究”(项目编号:16ZDA131)资助。
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