摘要
由于我国生产力水平的局限 ,当前开征遗产税在公平和效率方面难以取得理想效果 ,只有当生产力水平较高时 ,开征遗产税才能促进社会经济发展。具体开征时间可以根据遗产税的价值基础、收入效应、替代效应、公平效果。
Because of the limitation of the low productivity of China,It's difficult to obtain satisfied effect in fairness and efficiency if legacy tax is levied immediately.Only when the productivity reach high level can legacy tax levying help the development of the social economy.The value foundation,income effect,substitute effect,fairness effect,ecnomic policy effect and social effect can help us to determine the suitable time of legacy tax levying.
出处
《电子科技大学学报（社科版）》
2004年第2期79-82,共4页
Journal of University of Electronic Science and Technology of China(Social Sciences Edition)
关键词
遗产税
价值基础
公平效率
开征时机
legacy tax
value foundation
fairness and efficiency
levying time
