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对财政再分配改革的新认识与新探索——《二元税制、城乡收入差距与财政再分配改革》评介

发布时间:2019-03-19 21:05
【摘要】:《二元税制、城乡收入差距与财政再分配改革》一书围绕社会财富的财政再分配问题,以二元税制与城乡收入差距的关系为研究重点,认为财政调控城乡收入差距还有很大的空间。该书视财政再分配为国家治理的重要工具,提出了"双重双轨制分配模式下的财政再分配失灵"假说,在财政再分配理论认知方面实现了较大突破。
[Abstract]:Dualistic tax system, income Gap between Urban and Rural areas and Reform of Fiscal redistribution. Focusing on the financial redistribution of social wealth, this paper focuses on the relationship between the dualistic tax system and the income gap between urban and rural areas. It is believed that there is still a lot of room for fiscal regulation and control of urban-rural income gap. The book regards fiscal redistribution as an important tool of national governance and puts forward the hypothesis of "failure of fiscal redistribution under the dual-track distribution model", which makes a great breakthrough in the cognition of the theory of fiscal redistribution.
【作者单位】: 河北经贸大学;
【分类号】:F812.2


本文编号:2443898

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