论税收与效率钟晓敏，庄序莹税收与效率的研究应包括两个方面：第一，作为政府筹措资金的重要手段，税收收入的多少决定着社会经济资源在公共部门和私人部门中的使用比例，从而对资源的配置产生效率影响。在这方面，我们主要分析和研究税收筹资的适当范围，说明在哪些领域... On Taxation and Efficiency ZHONG Xiaomin, ZHUANG Xueling The research on tax revenue and efficiency should include two aspects. First, as an important means of government financing, how much tax revenue determines the proportion of social and economic resources used in the public and private sectors, Efficient allocation of resources. In this regard, we mainly analyze and study the appropriate scope of tax financing, indicating in which areas ...