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税收中介:环状模型,本文共16页8,500字内容提要:经济学将所研究问题截然划分为宏观和微观问题。本文指出,这种划分最大的漏洞在于“中介欠缺”。中介是介于供给者和消费者,制定宏观政策的中央政府和按个人理性行事的万千个体之间的组织或机制。本文在“税收中介”的特定框架下,提出了一个模型以讨论中介问题,表述了“中介有效性定理”...
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税收中介:环状模型
本文共16页 8,500字
内容提要:经济学将所研究问题截然划分为宏观和微观问题。本文指出,这种划分最大的漏洞在于“中介欠缺”。中介是介于供给者和消费者,制定宏观政策的中央政府和按个人理性行事的万千个体之间的组织或机制。本文在“税收中介”的特定框架下,提出了一个模型以讨论中介问题,表述了“中介有效性定理”,简要讨论了中介的有效配置,并以农村税收问题为例,进行了经验验证和讨论。本文表明了中介问题的重要性及其研究价值。

关键字:中介 税收 农业

Taxation Intermediaries: A Circle Model
(3rd draft in Oct. 2001)
Zhong Xiaohan
National Center for Economic Research (NCER), Tsinghua University

Abstract
One and maybe the most significant dichotomy of Traditional Economics is the undoubted division between Microeconomics and Macroeconomics. The major Missing, as this paper discussed, is missing of intermediaries—Economic organizations and mechanisms between Suppliers and Consumers, and also Central government in charge of Macro-policy and individuals, who make rational choices on their own interests. This paper will reveal the long Missing intermediaries within a framework of Taxation Intermediaries. I offer a model to discuss the problem of intermediaries, represent the Theorem of Intermediaries Efficiency, and analyze efficient locations of intermediaries. Some empirical tests and discussions on rural taxation issues show how important and interesting the problems under the title of missing intermediaries are.

Keyword: Intermediaries, Taxation, Farming Industry.

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