凯恩斯的税收理论及其现实意义（Keyness tax theory and its practical significance）.docVIP

凯恩斯的税收理论及其现实意义（Keyness tax theory and its practical significance） Keyness tax theory and its practical significance Keyness tax theory was based on his principle of effective demand and the principle of investment multiplier Macro perspective of tax issues, and tax as the main means of macroeconomic intervention, which Some tax theories based on macro economic thought break through the traditional neutral tax of the classical school, night Police, the state and other theoretical systems have far-reaching implications for the formulation and implementation of the bourgeois fiscal and taxation policies in the future Influence。 First, Keyness main proposition of tax theory Keynes from the tax how to promote the realization of full employment and tax how to regulate the distribution of social wealth in two areas The following perspectives are presented for analysis: (1) changing the tax system and increasing consumption tendency; He believes that the difficulty in achieving full employment and economic crisis lies in the lack of effective social demand, However, the decrease of marginal propensity to consume and the decrease of marginal efficiency of capital have a direct impact on the deficiency of effective demand Strengthen state intervention to stimulate effective demand growth. I also admit that the approach is two pronged approach, on the one hand Managed to reduce the marginal efficiency of capital by social control of investment, while using various policies not to increase consumption Propensity to pay. Tax change is one of the most effective policies to increase consumption tendency. Because of all kinds of information The marginal tax rate can vary significantly under market estimates, while interest rates may range too much Im afraid I cant completely cancel the change of the former. So Keynes did the reform of the tax system as a nation The main way to promote consumption tends to increase the pre economic, national tax system must be changed, to limit inte