论第一次世界大战中美国的税收政策
发布时间：2019-01-19 12:56
【摘要】：本文拟就第一次世界大战时美国的战时税收政策作一综合考察和分析,全文分为四部分。 第一部分简要介绍了一战前美国战时税收政策的历史,重点在于美国从殖民地到一战前税收政策的发展变化过程。 第二部分论述了一战美国税收政策制定的背景,一战中的税收法案得以成文,与民主党和共和党之间关于税收制度改革的争论、放任主义的衰落以及当时实行的战时借贷政策需要强大的税收来支持是分不开的。 第三部分从1917年10月3日法案——战时税收法案和1919年2月24日法案——这两部一战时美国政府颁布的税收法案入手,详细的分析美国的战时税收政策。在第一次世界大战期间,为了使收入满足开支的需要,美国联邦政府做了大量的努力。税收是美国战时财政收入的主要来源之一,政府通过提高税率,开征新的税种,加强对税收政策的执行和管理,期望达到增加财政收入从而支付战争开支的目的。 第四部分分析了一战时美国税收政策的作用和战争结束后美国税收政策的发展这两方面的内容。
[Abstract]:This paper makes a comprehensive investigation and analysis of the American wartime tax policy during the first World War, which is divided into four parts. The first part briefly introduces the history of American wartime tax policy before World War I, focusing on the development and change of American tax policy from colonial to pre-World War I. The second part discusses the background of the tax policy in the United States during the first World War. The tax bill of the first World War was written, and the debate between the Democratic Party and the Republican Party on the reform of the tax system was also discussed. The decline of laissez-faire and the wartime borrowing policies of the time required strong tax support. The third part begins with the October 3, 1917, wartime tax Act and the February 24, 1919, which are the two tax laws issued by the American government during World War I, and analyzes the American wartime tax policy in detail. During World War I, the federal government made a lot of efforts to keep revenues up for spending. Tax is one of the main sources of American wartime revenue. By raising tax rates, levying new taxes and strengthening the implementation and management of tax policies, the government hopes to increase fiscal revenue and thus pay war expenses. The fourth part analyzes the function of American tax policy during World War I and the development of American tax policy after the War.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：K712.4;F817.12
本文编号：2411397
[Abstract]:This paper makes a comprehensive investigation and analysis of the American wartime tax policy during the first World War, which is divided into four parts. The first part briefly introduces the history of American wartime tax policy before World War I, focusing on the development and change of American tax policy from colonial to pre-World War I. The second part discusses the background of the tax policy in the United States during the first World War. The tax bill of the first World War was written, and the debate between the Democratic Party and the Republican Party on the reform of the tax system was also discussed. The decline of laissez-faire and the wartime borrowing policies of the time required strong tax support. The third part begins with the October 3, 1917, wartime tax Act and the February 24, 1919, which are the two tax laws issued by the American government during World War I, and analyzes the American wartime tax policy in detail. During World War I, the federal government made a lot of efforts to keep revenues up for spending. Tax is one of the main sources of American wartime revenue. By raising tax rates, levying new taxes and strengthening the implementation and management of tax policies, the government hopes to increase fiscal revenue and thus pay war expenses. The fourth part analyzes the function of American tax policy during World War I and the development of American tax policy after the War.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：K712.4;F817.12
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