以家庭为单位征收个人所得税的制度设计问题——基于三种所得税征收模式的讨论

李炜光, 陈辰

Design of Household-based Taxation System：Discussions Based on Three Types Income Taxation Systems

LI Wei-Guang, CHEN Chen

南方经济 . 2014, (8): 44 -55 .