税费改革中“逼税效应”的制度经济学解释——基于安徽农村的实地调查

Explanation of "Press for Tax Effect" in Tax-fee Reform in Institutional Economics--Base on on-the-spot Investigation in Anhui Village

从制度经济学角度来看,“逼税效应”在税费改革中不减反增,折射出国家、官员和公民在税费改革中“三方博弈”目标的矛盾和冲突,是税费改革没有摆脱对计划体制“路径依赖”的反映,更是税费改革的制度变迁成本无法分摊的直接结果。

From institutional economics, the 'press for tax effect' increases instead of decrease, this refracts the conflict among the government, officer and citizen in the tax-fee reform, and is reflect of 'rely on the old path' in tax-fee reform, and is the direct affect of no share of system change cost much more.