Through empirical analysis of incentive and equilibrium effect on the fiscal system,the fiscal system is short of equilibrium and the incentive effect of the fiscal system is excessive. Then we put forward some countermeasures to improve the division-tax system.
本文通过对分税制激励效应与均衡效应的实证分析,认为分税制是激励有余而均衡不足,并就此提出相关的政策建议。
参考来源 - 分税制财政体制:激励与均衡效应的实证分析·2,447,543篇论文数据,部分数据来源于NoteExpress
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