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西方税收理论研究的最新进展 被引量:3

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摘要 一、不同税种的经济和社会影响 税收的经济影响是一个古老的话题,但在凯恩斯革命以前,学者们只是对它的微观经济影响问题有些关注.凯恩斯革命之后,学者们开始注意到税收的宏观影响问题,这使得关于税收的经济影响的研究盛行起来,而且一直持续至今.如果说近年来有什么新动向的话,那就是学者们更加关注不同税种的经济与社会影响的研究.
作者 郭杰
出处 《经济理论与经济管理》 CSSCI 北大核心 2005年第5期63-68,共6页 Economic Theory and Business Management
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