税费改革中“逼税效应”的制度经济学解释——基于安徽农村的实地调查  

Explanation of "Press for Tax Effect" in Tax-fee Reform in Institutional Economics--Base on on-the-spot Investigation in Anhui Village

作　　者：张德元[1] 

机构地区：[1]安徽大学经济学院,安徽合肥230039

出　　处：《江西财经大学学报》2004年第3期27-32,共6页Journal of Jiangxi University of Finance and Economics

摘　　要：从制度经济学角度来看,“逼税效应”在税费改革中不减反增,折射出国家、官员和公民在税费改革中“三方博弈”目标的矛盾和冲突,是税费改革没有摆脱对计划体制“路径依赖”的反映,更是税费改革的制度变迁成本无法分摊的直接结果。From institutional economics, the 'press for tax effect' increases instead of decrease, this refracts the conflict among the government, officer and citizen in the tax-fee reform, and is reflect of 'rely on the old path' in tax-fee reform, and is the direct affect of no share of system change cost much more.

关 键 词：安徽 农村税费 改革 “逼税效应” 秩序经济学 农民负担 制度变迁 农村财政体制 

分 类 号：F812.8[经济管理—财政学] F812.754