【摘要】：本文擬就第一次世界大戰(zhàn)時(shí)美國(guó)的戰(zhàn)時(shí)稅收政策作一綜合考察和分析,全文分為四部分。 第一部分簡(jiǎn)要介紹了一戰(zhàn)前美國(guó)戰(zhàn)時(shí)稅收政策的歷史,重點(diǎn)在于美國(guó)從殖民地到一戰(zhàn)前稅收政策的發(fā)展變化過程。 第二部分論述了一戰(zhàn)美國(guó)稅收政策制定的背景,一戰(zhàn)中的稅收法案得以成文,與民主黨和共和黨之間關(guān)于稅收制度改革的爭(zhēng)論、放任主義的衰落以及當(dāng)時(shí)實(shí)行的戰(zhàn)時(shí)借貸政策需要強(qiáng)大的稅收來支持是分不開的。 第三部分從1917年10月3日法案——戰(zhàn)時(shí)稅收法案和1919年2月24日法案——這兩部一戰(zhàn)時(shí)美國(guó)政府頒布的稅收法案入手,詳細(xì)的分析美國(guó)的戰(zhàn)時(shí)稅收政策。在第一次世界大戰(zhàn)期間,為了使收入滿足開支的需要,美國(guó)聯(lián)邦政府做了大量的努力。稅收是美國(guó)戰(zhàn)時(shí)財(cái)政收入的主要來源之一,政府通過提高稅率,開征新的稅種,加強(qiáng)對(duì)稅收政策的執(zhí)行和管理,期望達(dá)到增加財(cái)政收入從而支付戰(zhàn)爭(zhēng)開支的目的。 第四部分分析了一戰(zhàn)時(shí)美國(guó)稅收政策的作用和戰(zhàn)爭(zhēng)結(jié)束后美國(guó)稅收政策的發(fā)展這兩方面的內(nèi)容。
[Abstract]:This paper makes a comprehensive investigation and analysis of the American wartime tax policy during the first World War, which is divided into four parts. The first part briefly introduces the history of American wartime tax policy before World War I, focusing on the development and change of American tax policy from colonial to pre-World War I. The second part discusses the background of the tax policy in the United States during the first World War. The tax bill of the first World War was written, and the debate between the Democratic Party and the Republican Party on the reform of the tax system was also discussed. The decline of laissez-faire and the wartime borrowing policies of the time required strong tax support. The third part begins with the October 3, 1917, wartime tax Act and the February 24, 1919, which are the two tax laws issued by the American government during World War I, and analyzes the American wartime tax policy in detail. During World War I, the federal government made a lot of efforts to keep revenues up for spending. Tax is one of the main sources of American wartime revenue. By raising tax rates, levying new taxes and strengthening the implementation and management of tax policies, the government hopes to increase fiscal revenue and thus pay war expenses. The fourth part analyzes the function of American tax policy during World War I and the development of American tax policy after the War.
【學(xué)位授予單位】：湖南師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：K712.4;F817.12

【參考文獻(xiàn)】

相關(guān)期刊論文 前3條

1 王香蓮;劉錦濤;;試論美國(guó)參加一戰(zhàn)的經(jīng)濟(jì)導(dǎo)因[J];黑龍江史志;2009年08期

2 安蕾蕾;試析美國(guó)一戰(zhàn)時(shí)的經(jīng)濟(jì)動(dòng)員[J];山東教育學(xué)院學(xué)報(bào);2003年05期

3 劉鑫;;試論“一戰(zhàn)”時(shí)期美國(guó)的統(tǒng)制經(jīng)濟(jì)[J];文教資料;2007年06期

相關(guān)碩士學(xué)位論文 前1條

1 劉鑫;論一戰(zhàn)時(shí)美國(guó)統(tǒng)制經(jīng)濟(jì)的影響[D];山東師范大學(xué);2007年

，

本文編號(hào)：2411397