浅析权衡中的创新.docVIP

权衡中的创新——双元所得税评介[1] 山东大学经济学院 李文[2] [摘要] 双元所得税是与综合所得税、单一税并列的一种个人所得税的主要模式，其特征为双元税基、双元税率和限制优惠。双元所得税的优点为兼顾了税收收入和国际竞争力、兼顾了效率和一定程度的收入再分配、避免了对资本的重复课税、降低了由于通货膨胀带来的对资本所得的过度课税、简化了税制。双元所得税契合了北欧各国社会经济状况对税制的要求，因此成为北欧国家个人所得税的首选模式。 [关键词]个人所得税双元所得税资本劳动 Innovation after Weigh——Comment on Dual Income Tax Chinese Academic of Social Sciences Li Wen Abstract: Dual income tax is a major type of personal income tax as well as comprehensive income tax and flat tax. Its characteristics are dual tax base, dual tax rate and limited tax preferences. The merits of dual income tax are giving consideration to both ta