摘要
一国政府可以推行以个人为基础的税收制度,也可以推行以家庭为基础的联合课税制。不同的税收制度会产生不同的公平与效率结果,这也是从课税单位选择角度考察的家庭经济学的一个方面。我国必须从实际出发,在追求公平与效率的最大化目标中选择家庭课税与个人申报纳税并存的纳税单位模式。
A tax system based on individual is implemented by a government,and so is a united tax system based on family.Different tax systems can bear different result of fairness and efficiency.So,a tax model of family tax along with personal tax should be chosen in seeking for the maximization goal of fairness and efficiency from the fact of our country.
出处
《税务与经济》
CSSCI
北大核心
2004年第6期58-60,共3页
Taxation and Economy
