市场经济下的税收是否就应该是中性的?要研究这个问题,不能不首先对市场经济作一简略的考察。西方国家关于市场经济的实践和理论探讨,迄今已有200多年的历史,特别是其理论上的流派之多,令人目不暇接但是,究其实质,主要还是在自由放任与国家干预两种立论之间的对垒。当然,这也不是绝对的。例如,货币主义虽然主张市场自由调节,但是并不完全反对国家干预;凯恩斯学派虽然主张国家干预,但是也不否定自由市场的经济制度。事实上,随着生产社会化的高度发展和垄断的出现,尽管西方经济学各流派之间相互干 Should the tax under the market economy be neutral? To study this issue, we must first make a brief survey of the market economy. The practice and theory of market economy in western countries have so far been more than 200 years old, especially in theory. There are many schools of thought which are dizzying. However, the essence is mainly in the two kinds of arguments of laissez-faire and state intervention Confrontation between. Of course, this is not absolute. Monetarism, for example, advocates freedom of market regulation, but does not completely oppose state intervention. The Keynesian school, while advocating state intervention, does not deny the free market economic system. In fact, with the highly socialized development of production and the emergence of monopolies, although the various schools of Western economics are mutually independent