公平税;
This paper reviews three main theories of tax reform, which are theory of equitable taxation, theory of optimal taxation and theory of fiscal exchange;
本文运用理论联系实际的方法,辨证地评述了西方关于税收制度改革的三种主要理论,即公平课税论、最适课税论和财政交换论;
A good local tax has a base that is horizontally equitable.
好的地税税种具备横向来看较为公平的税基.
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