从博弈论视角再议英国所得税的滥觞

发布时间：2018-04-27 09:55

本文选题：博弈论 + 英国　；参考：《税务研究》2017年04期

【摘要】：英国所得税起源过程中充满了各方势力的博弈,博弈主体包括政府内阁、议会、执政党议员与在野党议员、社会舆论等,博弈动机是维护自身及其利益集团的政治利益,常用博弈手段是根据博弈目的决定支持或否决相关法案。博弈过程中,各方博弈策略灵活多变,主要包括不损害国家根本利益、因时顺势改变策略、借助民意与舆论、尝试改变博弈规则等。我国当前的税制改革,实质上也是利益再分配的过程,必然会损害到既得利益集团的利益,招致各方围绕税制改革进行博弈。英国所得税由战争临时税种变为常规税种的过程中,各方博弈策略及方法所带来的启示,值得我们学习和借鉴。税制改革的顶层设计是改革领导者站在宏观层面为改革成功释放的原动力。改革推进过程中,采用适宜的策略和变通的方法,能够减少改革过程中的博弈和阻力。
[Abstract]:The origin of British income tax is full of the game of various forces. The main players of the game include cabinet, parliament, members of the ruling party and opposition party, public opinion, etc. The motive of the game is to safeguard the political interests of themselves and their interest groups. The commonly used game method is to support or reject the relevant bill according to the game purpose. In the process of game, the game strategy of all parties is flexible and changeable, which mainly includes not harming the fundamental interests of the country, changing the strategy at the right time, trying to change the rules of the game with the help of public opinion and public opinion, and so on. The current tax system reform in China is essentially a process of redistribution of benefits, which will inevitably damage the interests of vested interest groups and lead all parties to engage in games around the reform of the tax system. In the process of changing British income tax from war temporary tax to conventional tax, the enlightenment brought by game strategy and method is worth learning and using for reference. The top-level design of tax system reform is the motive force for the reform leaders to release successfully from the macro level. In the process of reform, adopting appropriate strategies and flexible methods can reduce the game and resistance in the process of reform.
【作者单位】：中央财经大学财政税务学院;
【分类号】：F815.61;F224.32

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