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出 处:《西南科技大学学报(哲学社会科学版)》2009年第2期70-75,93,共7页Journal of Southwest University of Science and Technology:Philosophy and Social Science Edition
摘 要:税收不仅有助于现代国家的诞生,更是现代国家发展的强大推动力量。在政府与纳税人漫长的税收博弈过程中,政府会通过各种手段提高自己的相对讨价还价权力,但面临着竞争约束和交易费用约束。为了获得更多的税收收入,政府必须采取相应措施降低交易费用。而不同性质的税收在征收过程中面临的交易费用是不同的,这会对国家的政体选择和政治发展产生不同影响,英国和法国提供了历史的经验证明。Tax is not only helpful to the birth of the modern state, but also a strong driving force to the development of the country. In the long tax game between the governments and the taxpayers, the govern-merits will improve their relative bargaining power by various methods. But they face constraints of competition and transaction cost. To get more tax, the governments have to reduce transaction cost. Different kinds of taxes have different transaction costs, which can make different impacts on the choice of political system and political development. Britain and France have already provided the historical proofs.
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