Title: On the Tendency of Added-value Tax Development
Abstract: The optimal tax theory is a theory which is used to study levying big tax by the most reasonable method.The key of the optimal tax theory is how to realize the fairness and efficiency of the tax system.The efficient goal is easy to realize by taxation of commodities,but is not benefit to improve economic efficiency.The evidence shows that added-value tax,has a double nature of commodity tax and income tax,which is the most suitable optimal tax theory.
Publication Year: 2003
Publication Date: 2003-01-01
Language: en
Type: article
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