<P> 我觉得楼主的界定有些模糊，从国外的观点看来，公共经济学和cost-benfit紧密相关，而税收的杠杆作用十分明显。本人才疏学浅，在这里不好意思妄自菲薄，只转贴一篇自认为还不错的文章，个中论断与自己的想法不谋而合，希望能对大家有所参考。</P>
<P align=left><B>Tax cut may help keep business in UK<o:p></o:p></B></P>
<P align=left>By Jane Croft, Andrew Jack and Maija Palmer <o:p></o:p></P>
<P align=left>Published: March 22 2007 19:52 | Last updated: March 22 2007 19:52<o:p></o:p></P>
<P align=left>Financial services, the pharmaceutical industry and the technology sector were among prominent winners from the chancellor’s corporation tax cut.<o:p></o:p></P>
<P align=left>Many argued it would help them maintain the <st1:country-region w:st="on"><st1:place w:st="on">UK</st1:place></st1:country-region>’s edge as a global centre to do business.<o:p></o:p></P>
<P align=left>ADVERTISEMENT<o:p></o:p></P>
<P align=left>HSBC, the <st1:country-region w:st="on"><st1:place w:st="on">UK</st1:place></st1:country-region>’s largest bank, which has entertained the possibility of quitting Sthe country, has welcomed the move.<o:p></o:p></P>
<P align=left>Stephen Green, chairman of HSBC, said: “We continue to see <st1:City w:st="on"><st1:place w:st="on">London</st1:place></st1:City> as the crossroads of the world and the premier international financial services centre. The news on corporation tax is a very welcome boost for business and one which serves to further enhance <st1:City w:st="on"><st1:place w:st="on">London</st1:place></st1:City>’s competitiveness.” <o:p></o:p></P>
<P align=left>The British Bankers Association had been at the forefront of the agitators for the old headline corporation tax rate of 30 per cent to be reduced before this week’s Budget.<o:p></o:p></P>
<P align=left>It argued in its Budget submission that between 1996 and 2004, 11 out of 30 Organisation for Economic Co-operation and Development countries cut their tax burden, including every Group of Seven member other than the <st1:country-region w:st="on"><st1:place w:st="on">UK</st1:place></st1:country-region>. <o:p></o:p></P>
<P align=left>On Thursday Angela Knight, chief executive designate of the British Bankers Association, struck a note of caution. She said: “At this point we are pleased the chancellor has responded to concerns about headline corporation tax rate, but we still need to study the numbers and need to see what is in the finance bill.”<o:p></o:p></P>
<P align=left>However experts pointed out on Thursday it was likely to be investment banks rather than retail banks which would benefit most. Banks with large branch networks would potentially benefit less as the corporation tax cut has been accompanied by lower capital allowances which would hit those banks with large branch networks with fixtures and fittings.<o:p></o:p></P>
<P align=left>Kate Webster, head of tax for the Association of British Insurers, said that overall the cut in corporation tax was positive for the insurance sector.<o:p></o:p></P>
<P align=left>However, she said there might be some small downside as insurers also had properties containing assets which attracted capital allowances.<o:p></o:p></P>
<P align=left>British pharmaceutical companies also welcomed the tax cut.<o:p></o:p></P>
<P align=left>Jean-Pierre Garnier, chief executive of GlaxoSmithKline, said: “The government has been consistent in its support for the R&D based industry, helping to put the <st1:country-region w:st="on"><st1:place w:st="on">UK</st1:place></st1:country-region> at the forefront of scientific breakthroughs. [The] welcome increase in funding through the R&D tax credit and other measures to boost investment in science is further evidence of this approach. The real test now is in translating this additional funding into success stories for the British economy.”<o:p></o:p></P>
<P align=left>But he added: “The challenge of science remains so immense that further impetus for collaboration between academia and industry are needed.” <o:p></o:p></P>
<P align=left>Jon Symonds, chief financial officer at AstraZeneca, said: “I welcome the chancellor’s initiatives to enhance the <st1:country-region w:st="on"><st1:place w:st="on">UK</st1:place></st1:country-region>’s science-based economy. The increased investment in science education and enhanced R&D credits are positive signs that should encourage sustained investment in the <st1:country-region w:st="on"><st1:place w:st="on">UK</st1:place></st1:country-region>. The cut in the corporate tax rate is also a welcome step in improving the competitive standing of the <st1:country-region w:st="on"><st1:place w:st="on">UK</st1:place></st1:country-region>.” <o:p></o:p></P>
<P align=left>“We welcome any steps that can boost the <st1:country-region w:st="on"><st1:place w:st="on">UK</st1:place></st1:country-region>’s bioscience-based industry in the face of global competition,” said Richard Barker, director-general of the Association of the British Pharmaceutical Industry, the main trade body.<o:p></o:p></P>
<P align=left>Meanwhile, Mark Cubitt, chief financial officer at Wolfson, estimated that the impact of the increased research and development tax credits announced in the Budget would be an additional saving of around £250,000. Wolfson, which makes audio chips for devices such as mobile phones and iPod music players, spent £<st1:chmetcnv w:st="on" TCSC="0" NumberType="1" Negative="False" HasSpace="False" SourceValue="29.3" UnitName="m">29.3m</st1:chmetcnv> on research and development in 2006, and receives tax credits on R&D worth around £<st1:chmetcnv w:st="on" TCSC="0" NumberType="1" Negative="False" HasSpace="False" SourceValue="1" UnitName="m">1m</st1:chmetcnv>. <o:p></o:p></P>
<P align=left>Mr Cubitt said he was pleased with the increased tax credits, and said savings were likely to be ploughed back into the company’s research budget<o:p></o:p></P>
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<br>个人认为税收政策对一个国家，一个社会的意义体现在经济和政治两方面。<br>首先，税收政策是政府经济职能的重要表现手段之一，<br>在这一点上 就如同货币政策是政府经济政策的一个有机组成部分一样。<br>以前的税收政策对现在的经济运行状况无疑是有重要影响的。<br>税收政策不仅仅能在宏观总量上对供给支出作出调节，还能比其它 <br>诸如货币政策这样的经济手段更加深入的对经济结构调整作出一定的<br>指导作用。但相应来也说更难以操作，牵涉较多细节问题。<br>对现有税收政策的调整“完善”能否成功，是一个相当复杂的问题。<br>判断和决策成功与否往往功夫是在政府经济部门对整体经济运行状态<br>和各个经济部门的统计把握，正确解读和最终的方案选择上。<br>而税收政策的政治意义，往往更容易被政府所坚定实施。<br>对于国计民生的重要行业，需要战略发展扶持行业的税收倾斜，<br>对于外国竞争行业产品的关税设置等等措施<br>无疑更多的体现出的是税收政策政治意义的经济化。<br>
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