西方税收中性原则的政治学意蕴王成明税收中性作为一种思想，其起源可追溯到１７世纪末英国古典经济学派的杰出代表亚当·斯密提出的“自由放任和自由竞争”的经济政策之中。可以说，亚当·斯密最先为税收中性奠定了理论基础。作为现代税收制度建设的一项重要原则，西方税... Politics Implications of Western Tax Neutrality Principle Wang Chengming Tax neutrality as an idea can be traced back to the economic policy of “laissez faire and free competition” put forward by Adam Smith, a distinguished representative of the classical economics of the United Kingdom at the end of the 17th century . It can be said that Adam Smith first laid the theoretical foundation for tax neutrality. As an important principle of the construction of modern tax system, the western tax ...