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直接税和间接税同出一源,直接税对经济增长有显著的负作用,而间接税的负作用不明显。直接税和间接税对社会公平的影响分别是从个人收入水平和消费结构两方面实现的。
The direct tax and the indirect tax come out as one source. The direct tax has a significant negative effect on economic growth while the indirect tax has no negative effect. The effects of direct taxes and indirect taxes on social equity are realized from both personal income level and consumption structure.