美国现代供给侧经济学下的税收发展动向  

Tax Development Trends under Modern Supply-Side Economics in the United States

作　　者：王智烜[1,2] 蔺涵婧 戴思佳 WANG Zhixuan;LIN Hanjing;DAI Sijia

机构地区：[1]厦门国家会计学院“一带一路”财经发展研究中心 [2]厦门国家会计学院

出　　处：《国际税收》2023年第11期31-36,共6页International Taxation In China

摘　　要：世界百年未有之大变局加速演进,大国博弈持续深入发展,应对日益增长的外部风险挑战,研究美国现代供给侧经济学可能对税收等领域产生的影响很有必要。本文在分析当前美国现代供给侧经济学核心内容的基础上,基于税收视角对美国公平税提案、产业政策和“双支柱”改革方向等进行研判,并从横向和纵向两个维度进一步分析美国现代供给侧经济学值得注意的三个方面。As the world today is undergoing major changes in a century,the great power game continues to develop in depth,and it is necessary to study the impact that the modern supply-side economics in the United States may have on taxation and other fields.Based on analyzing the core content of modern supply-side economics in the United States,this paper studies the Fair Tax proposal,industrial policy and the direction of the Two-Pllar reform supported by the United States,and further analyzes three noteworthy aspects of modern supply-side economics in the United States from the horizontal and vertical dimensions.

关 键 词：现代供给侧经济学 供给侧结构性改革 供给学派 产业政策 “双支柱” 

分 类 号：F810.42[经济管理—财政学]