What are policymakers waiting for? How trustworthy government can sooth tax instability and expenditure arrears
本文探讨企业所得税不稳定和政府支出拖欠如何影响企业投资，并提出通过平衡政府收支来增强税收稳定性和及时支付的可行政策选项。
Abstract Tax policies and public spending reflect the taking and giving powers of the government. However, when thinking about these, the taking powers of government are perceived as the most prominent. Why is the government's relationship with society seemingly asymmetric in that give and take? What leads to these perceptions? This article's starting point is instability in corporate income taxes and government expenditure arrears as two features of poor fiscal governance associated with lower corporate investment in the market economy. The article then focuses on the political and technical relationships comprising budgetary governance and proposes feasible policy options. These policy options aim toward a path of corporate income tax stability and timely government payments through better balancing the give and take involved in running the government.