Question

好心人帮我翻译一下谢谢啦

Alt’s (1983) treatment of the evolution of tax structure stresses the role of administrative and compliance costs. He argues that it has become increasingly easy to collect taxes from organized business rather than from households, and that one explanation for the widespread adoption of the VAT is that it imposes compliance costs without raising administrative costs, through incentives for self-policing. Kau and Rubin (1981) focus on changes in the cost of collecting taxes, and successfully relate growth of the U.S. federal government to reasonable correlates of collection cost, such as the literacy rate, the extent of female labor force participation, and the extent of theagricultural sector. Balke and Gardner (1991) contend that declining marginal collection costs can explain the stepwise growth in the size of government and the changes of taxation observed in the U.S. and U.K. They argue that major wars coincide with permanent improvements in tax instruments and tax collection technology, which facilitated permanent expansions in government size thereafter.
Putting aside the role of administrative issues in explaining the evolution of tax levels and tax structures, it is indisputable that these considerations are critical determinants of tax policy at a point in time. For example, an important set of generic aspects of income tax structure, such as the absence of taxation of imputed rents from consumer durables, taxation of capital gains (if at all) on a realization basis, and pre-set depreciation schedules, are undoubtedly largely driven by practical concerns of administerability. For these reasons, we believe that consideration of evasion, avoidance, and administration is essential to the positive and normative analysis of taxation. Our view corresponds closely to that of Blough (1952, p. 146):

In this chapter we organize, explicate, and evaluate the modern literature that incorporates these considerations into the economics of taxation. have put together a comprehensive survey of this literature, which is huge and multi-faceted, rather a guide to what we feel are the most important issues and contributions in this area.
1.c. Evasion, Avoidance, and Real Substitution Response
We begin with some definitions. The classic distinction between avoidance and evasion is due to Oliver Wendell Holmes, who wrote

"When the law draws a line, a case is on one side of it or the other, and if on the safe side is none the worse legally that a party has availed himself to the full of what the law permits. When an act is condemned as evasion, what is meant is that it is on the wrong side of the line..." (Bullen v. Wisconsin (1916), 240. U.S. 625 at p. 630).

Answer 1

税收结构的演变的Alt 的(1983) 治疗强调行政和服从费用的角色。他争辩说, 它变得越来越容易从家庭收集税从组织的事务而不是, 并且,一个解释为VAT 的普遍收养是它强加服从费用没有提高管理费用, 通过刺激为自已维持治安。Kau 和Rubin (1981) 焦点在变化在收集上税的费用, 和与汇集费用, 譬如识字率, 程度女性劳动力参与, 和程度合理的correlates 成功地关系美国联邦政府的成长theagricultural 区段。Balke 和Gardner (1991) 主张, 下降的少量的汇集费用可能解释按步成长在政府的大小和征税的变动被观察在美国和英国。他们争辩说, 主要战争与在税仪器和税收技术的永久改善相符, 尔后促进永久扩展在政府大小。 投入在旁边行政问题的角色在解释税水平和税收结构的演变, 它是无可争辩的, 这些考虑是税收政策重要定列式在点及时。例如, 重要套所得税结构的普通方面, 譬如缺乏归咎的租的征税从耐用消费品, 资本收益的征税(如果根本) 根据认识依据, 和被预先设定的贬值日程表, 被administerability 实用关心无容置疑地主要驾驶。为这些原因, 我们相信, 躲避、退避, 和管理的考虑对对征税的正面和基准分析是根本的。我们的意图严密对应得与那Blough (1952 年, p. 146): 在我们组织的这个章节里, explicate, 和评估合并这些考虑征税经济汇集这文学一次全面勘测, 是巨大的并且多面, 一本指南对于的现代文学什么我们感觉宁可是最重要的问题和贡献在这个区域。 1.c. 躲避、退避, 和真正的代替反应 我们从一些定义开始。经典分别在退避和躲避之间归结于Oliver Wendell Holmes, 写 "When 法律得出线, 案件是在一边的它或其他, 和如果为安全起见法律上是无更坏党运用了他自己充分什么法律允许。当行动被谴责作为躲避, 什么意味是它是在线... " 的反面; (Bullen v. 威斯康辛(1916), 240 。美国625 在p. 630) 。

Answer 2

竞标( 1983年)治疗的演变税制结构应力作用的行政和遵从成本. 他辩称,它已经变得越来越容易收税,从有组织的业务,而不是从家庭, 而其中一个原因是普遍采用的增值税,就是对履约成本,提升行政 费用,以奖励方式自我节制. 蛟和鲁宾( 1981 )着眼于成本收税, 并成功地用于生长的美国联邦政府相关合理收取费用, 例如,识字率的程度,女性劳动参与程度,以及theagricultural部门. balke和加德纳( 1991 )辩称下降收集边际成本可以解释逐步增长,而在政府规模 变化和税收观察,在美国和英国约克郡他们辩称大战配合永久改善 税务文书和征管技术,它有助于扩大常任政府规模. 撇开作用的行政事项,在解释进化的税率和税收结构, 无可否认,这些因素是关键因素税政策,在一个时间点. 举例来说,一个重要的通用方面的所得税结构, 如缺乏征税的虚拟租金从耐用消费品 资本收益税( 2 )制定了实现的基础上,预设折旧时刻表, 无疑在很大程度上推动了实际问题的administerability . 基于这些原因,我们认为对逃税,避税, 管理是必不可少的积极性和规范性的税收分析. 我们认为密切呼应, blough ( 1952年,第146页) :我们将在本章组织,解说, 和评价现代文学,将这些因素纳入经济学的税务问题. 已经放在一起了全面调查这一文学,这是巨大的和多方面的, 而指导我们的感受是最重要的问题,对这方面的捐款. 转轴 逃税,避税行为,并实际取代反应,我们已开始与一些新的定义. 经典区分避税和逃税,是因为苦海wendell霍姆斯, 他们写道: "当法律提请一条线,而此案的一方,或者是其他, 如果在安全方面没有不妥法律,党也利用自己的全部 何谓法律的许可. 当某一行为是否谴责漏税 是什么意思的是,这是错误的一边线……" (布林诉威斯康星( 1916 ) , 240 . 美国625 630页)

给分吧！！.