西方稅收制度參考文獻(xiàn)匯編(編輯修改稿)
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【文章內(nèi)容簡(jiǎn)介】 onomics of Taxation, The Brookings Institution, 198018． Michael and Charles , Jr, World Tax Reform: Case Studies of Developed and Developing Countries, International Center for Economic Growth, 199019． Reuven S. AviYonah , Why tax the rich? Efficiency, equity and progressive taxation, The Yale Law Journal, , 20． Ramsey F. P., A Contribution to the Theory of Taxation [J].Economic Journal, 37, 192721． Baumol . and . Bradford. Optimal Departures from Marginal Cost Pricing [J].American Economic Review, 60, 197022． Diamond P. A. and J. A. Mirrlees. Optimal Taxation and Public Production [J].American Economic Review, 61, 197123． Atkinson A. B. and J. E. Stiglitz. The Design of Tax Structure: Direct Versus Indirect Taxation [J].Journal of Public Economi
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