【摘要】 以企业为基本的分析单位,文章尝试从公共选择理论的视角,考察单个企业对营业税和增值税制度的选择行为及其逻辑基础。结论表明,在对经济预期稳定的情况下,企业更加偏好于增值税,而在经济处于波动的预期中将更加偏好于营业税。更多还原

【Abstract】 In this article w e analyze the Value Added Tax and Business Tax according to the theory of Public Choice. Considering the firm as the basic analysis unit,the logical choice of tw o kinds of tax systems w ould be examined by the theory of public choice. The conclusion is w hen the firm expect that the economy is steady,it w ill prefer the Value Added Tax. Otherw ise,the firm w ill prefer the business tax.更多还原