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dc.contributor.author童锦治
dc.contributor.author李星
dc.contributor.author周竺竺
dc.date.accessioned2012-12-27T11:46:55Z
dc.date.available2012-12-27T11:46:55Z
dc.date.issued2010-10
dc.identifier.citation涉外税务,2010(10):41-46zh_CN
dc.identifier.issn1006-3056
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/14132
dc.description.abstract本文采用 Theil 指数及其分解方法对中美两国2005~2008 年直接税① 的收入调节效应进行实证比较。研究表明:与美国相比,我国现阶段的直接税相对规 模偏低,没能起到收入分配的调节作用。美国较成熟的直接税政策对我国有一定的借 鉴意义。Using the Theil index and its decomposition method, this paper makes an empirical comparison on the effects of direct tax on income regulations between China and the United States from 2005 to 2008. The results show that the scale of direct tax in China is too small to regulate income distribution compared with that of the United States, whose direct tax policy with a relatively perfect direct tax system may offer a reference for China.zh_CN
dc.language.isozhzh_CN
dc.publisher涉外税务编辑部zh_CN
dc.subject直接税zh_CN
dc.subject收入分配zh_CN
dc.subject指数zh_CN
dc.subjectDirect taxzh_CN
dc.subjectIncomezh_CN
dc.subjectdistribution Indexzh_CN
dc.title中美两国直接税收入调节效应及其原因的比较zh_CN
dc.title.alternativeA Comparative Study on Income Regulation Effects of Direct Taxes and Relevant Reasons between China and the United Stateszh_CN
dc.typeArticlezh_CN


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