本文作者是供给学派的代表人物。在供给学派看来,对经济发展的最强有力刺激,莫过于大量地减少个人所得税和企业所得税。因为这样一来,人们就能获得扣除税收后较多的可支配收入,用来储蓄和投资,增加实际需求得以维持的唯一源泉—供给。其实,供给学派要求的减税,着重减少的只是企业所得税特别是企业累进所得税,这无疑大大有利于实力雄厚的有产者。本文涉及该学派关于发展中国家税制改革的理论观点,特译出供研究和参考。原文题目为《第三世界减税的原由》,译文的题目为摘译者所改。 The author of this article is a representative of the supply school. In the view of the supply school, the most powerful stimulus for economic development is a massive reduction in personal income tax and enterprise income tax. Because of this, one can gain more disposable income after taxes, saving and investment, and increasing the supply of the only source of real demand that can be sustained. In fact, the supply tax demanded by the school of supply is mainly reduced by the corporate income tax, especially the corporate progressive income tax, which will undoubtedly greatly benefit the able-bodied property owners. This article deals with the school’s theory of tax reform in developing countries theoretical point of view, especially translated for research and reference. The original title is “The Third World Tax Reasons”, the title of the translation for the translator to change.