The formulation and implementation of inheritance tax is not only a process of property right system transition, but also the process of game playing between the government and the tax payers.
英
美
- 遺產(chǎn)稅法的制訂與實(shí)施是一個(gè)產(chǎn)權制度變遷的過(guò)程,也是政府與納稅人的博弈過(guò)程。既然是制度變遷過(guò)程,就必然涉及到兩個(gè)問(wèn)題:產(chǎn)權制度變遷的生產(chǎn)效應和分配效應。
