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财政联邦主义的思想不断发展,新的联邦体制在世界各地不断诞生。然而,一个有效率并且保障公平的联邦体制的真正确立决不可能一蹴而就,有许多问题需要不断地摸索和完善。联邦体制的税制设计就是其众多问题中尤其重要的一个。本文正是以RogerR.Gorgon(1983)的《联邦制下的最优税制》为切入点,对联邦体制下的税制设计研究进行一次回顾和介绍,并从中得到一些促进我国税制改革的启示。
The idea of fiscal federalism continues to evolve and the new federal system continues to emerge throughout the world. However, the real establishment of an efficient and fair federal system can never be accomplished in one go. Many problems need to be constantly explored and perfected. The tax system design of the federal system is one of the many issues of particular importance. In this paper, Roger R. Gorgon (1983) “the federal tax system optimal” as a starting point, the federal system tax system design a review and introduction, and get some enlightenment to promote China’s tax reform.