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杨之刚1950年出生,现任中国社会科学院财贸所财政税收研究室主任。主要著作有《公共财政学:理论与实践》(1999年上海人民出版社)、《中国分税财政体制:问题与进一步的改革》(《财贸经济》2004年第10期)、《多视角考察中国宏观税改负担》(《税务研究》2003年第4期)等。
Yang Zhigang was born in 1950 and is currently director of the Fiscal and Taxation Research Office of the Chinese Academy of Social Sciences. Major works include “Public Finance: Theory and Practice” (Shanghai People’s Publishing House in 1999), “China’s Tax Sharing Fiscal System: Problems and Further Reform” (“Finance and Trade Economics” 2004Year 10), “multi-perspective investigation China’s macro tax reform burden ”(“ Tax Research ”2003 the fourth period) and so on.