最优税收理论分析框架:基于劳动价值论的视角
发布时间：2018-10-18 15:40
【摘要】：构建在福利经济学基础上的最优税收理论,不但存在着理论上的缺陷,而且由于其严格的前提假设严重偏离了税制的实际运行状态,也存在着实践上的限制和约束。但其所使用的研究方法、研究逻辑和研究思路,对于研究劳动价值论视角下的最优税收理论提供了借鉴。本文尝试借鉴西方最优税收理论的研究逻辑和研究方法,将最优化方法应用于马克思的扩大再生产平衡公式,以构建劳动价值论视角下的最优税收理论分析框架。本文先从理论上分析了劳动价值论视角下的效率标准,并提出可以将引入税收因素的社会再生产平衡公式作为目标函数,由此最优税收问题就变成:在实现了(或一定的)公平目标的前提下,应当如何设置税率,才能保证扩大再生产顺利进行所需要的均衡条件。在此基础上,本文又推导了引入税收因素后的社会再生产平衡公式。
[Abstract]:The optimal tax theory based on welfare economics not only has some defects in theory, but also deviates from the actual operating state of the tax system seriously because of its strict premise assumption, and there are also practical restrictions and constraints. However, the research methods, research logic and research ideas are useful for the study of the optimal tax theory from the perspective of labor value theory. This paper tries to draw lessons from the research logic and research methods of the western optimal tax theory, and applies the optimization method to Marx's formula of expanding reproduction balance, in order to construct the analysis frame of the optimal tax theory from the perspective of labor value theory. In this paper, we first analyze the efficiency criterion from the perspective of labor value theory, and propose that the balance formula of social reproduction, which can introduce tax factors, can be taken as the objective function. Thus the optimal tax revenue problem becomes: how to set the tax rate under the premise of achieving the fair goal (or certain) in order to ensure the equilibrium conditions needed for the expansion of reproduction. On this basis, the balance formula of social reproduction after introducing tax factor is derived.
【作者单位】： 浙江工商大学财务与会计学院;
【分类号】：F014.2;F810.42
本文编号：2279581
[Abstract]:The optimal tax theory based on welfare economics not only has some defects in theory, but also deviates from the actual operating state of the tax system seriously because of its strict premise assumption, and there are also practical restrictions and constraints. However, the research methods, research logic and research ideas are useful for the study of the optimal tax theory from the perspective of labor value theory. This paper tries to draw lessons from the research logic and research methods of the western optimal tax theory, and applies the optimization method to Marx's formula of expanding reproduction balance, in order to construct the analysis frame of the optimal tax theory from the perspective of labor value theory. In this paper, we first analyze the efficiency criterion from the perspective of labor value theory, and propose that the balance formula of social reproduction, which can introduce tax factors, can be taken as the objective function. Thus the optimal tax revenue problem becomes: how to set the tax rate under the premise of achieving the fair goal (or certain) in order to ensure the equilibrium conditions needed for the expansion of reproduction. On this basis, the balance formula of social reproduction after introducing tax factor is derived.
【作者单位】： 浙江工商大学财务与会计学院;
【分类号】：F014.2;F810.42
【相似文献】
相关硕士学位论文 前1条
1 朱丹;动态经济中的最优公共资本与最优税收[D];浙江财经大学;2013年
，本文编号：2279581
本文链接：https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/2279581.html
