【摘要】：構(gòu)建在福利經(jīng)濟學(xué)基礎(chǔ)上的最優(yōu)稅收理論,不但存在著理論上的缺陷,而且由于其嚴(yán)格的前提假設(shè)嚴(yán)重偏離了稅制的實際運行狀態(tài),也存在著實踐上的限制和約束。但其所使用的研究方法、研究邏輯和研究思路,對于研究勞動價值論視角下的最優(yōu)稅收理論提供了借鑒。本文嘗試借鑒西方最優(yōu)稅收理論的研究邏輯和研究方法,將最優(yōu)化方法應(yīng)用于馬克思的擴大再生產(chǎn)平衡公式,以構(gòu)建勞動價值論視角下的最優(yōu)稅收理論分析框架。本文先從理論上分析了勞動價值論視角下的效率標(biāo)準(zhǔn),并提出可以將引入稅收因素的社會再生產(chǎn)平衡公式作為目標(biāo)函數(shù),由此最優(yōu)稅收問題就變成:在實現(xiàn)了(或一定的)公平目標(biāo)的前提下,應(yīng)當(dāng)如何設(shè)置稅率,才能保證擴大再生產(chǎn)順利進(jìn)行所需要的均衡條件。在此基礎(chǔ)上,本文又推導(dǎo)了引入稅收因素后的社會再生產(chǎn)平衡公式。
[Abstract]:The optimal tax theory based on welfare economics not only has some defects in theory, but also deviates from the actual operating state of the tax system seriously because of its strict premise assumption, and there are also practical restrictions and constraints. However, the research methods, research logic and research ideas are useful for the study of the optimal tax theory from the perspective of labor value theory. This paper tries to draw lessons from the research logic and research methods of the western optimal tax theory, and applies the optimization method to Marx's formula of expanding reproduction balance, in order to construct the analysis frame of the optimal tax theory from the perspective of labor value theory. In this paper, we first analyze the efficiency criterion from the perspective of labor value theory, and propose that the balance formula of social reproduction, which can introduce tax factors, can be taken as the objective function. Thus the optimal tax revenue problem becomes: how to set the tax rate under the premise of achieving the fair goal (or certain) in order to ensure the equilibrium conditions needed for the expansion of reproduction. On this basis, the balance formula of social reproduction after introducing tax factor is derived.
【作者單位】： 浙江工商大學(xué)財務(wù)與會計學(xué)院;
【分類號】：F014.2;F810.42

【相似文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 朱丹;動態(tài)經(jīng)濟中的最優(yōu)公共資本與最優(yōu)稅收[D];浙江財經(jīng)大學(xué);2013年

，

本文編號：2279581