稅收中介：環(huán)狀模型
本文共16頁 8，500字
內(nèi)容提要：經(jīng)濟學將所研究問題截然劃分為宏觀和微觀問題。本文指出，這種劃分最大的漏洞在于“中介欠缺”。中介是介于供給者和消費者，制定宏觀政策的中央政府和按個人理性行事的萬千個體之間的組織或機制。本文在“稅收中介”的特定框架下，提出了一個模型以討論中介問題，表述了“中介有效性定理”，簡要討論了中介的有效配置，并以農(nóng)村稅收問題為例，進行了經(jīng)驗驗證和討論。本文表明了中介問題的重要性及其研究價值。

關(guān)鍵字：中介 稅收 農(nóng)業(yè)

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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