The Impact of Personal Income Tax Structure on Income Inequality for Belgium,Bulgaria, Germany,Lithuania, and Poland: A Comparison of Flat and Graduated Income Tax Structures

The level of income inequality in a country is usually a contentious and politically divisive issue. How the tax structure affects this inequality is of crucial concern to policymakers. In this paper, we examine the income tax experiences of five European Union countries: Belgium, Bulgaria, Germany, Lithuania, and Poland. This paper focuses on the comparison between flat and graduated personal income tax rate structures. Various methods were used to measure the progressivity of income taxes across these countries such as the average tax rate, cumulative shares of income, and the Gini and other indices. The findings show that the graduated rate income tax structure of Germany and Belgium are the most effective at reducing inequality. On the other hand, Lithuania’s proportional income tax structure is much more effective at reducing income inequality when compared to the graduated rate structure of Poland. Also, an appropriately-sized income tax threshold can transform a flat structure to a redistributive one that compares favorably with some graduated rate structures. In the case of Bulgaria, introducing an income tax threshold that is roughly the size of average income would reduce inequality by about 4 %.

     

提高稀土资源税率对增强我国稀土出口定价权的潜在影响研究

作为世界稀土出口大国,我国稀土的出口价格却长期处于"白菜价",定价权缺失。2011年4月1日,国家统一调整稀土矿原矿资源税税额标准(从量税),上调幅度逾10倍。此举被视为国家提升我国稀土出口定价权的有利措施。本文在系统把握我国稀土产业链上下游布局,理清稀土生产、加工以及贸易结构的基础上,分析资源税率的提高对增强我国稀土出口定价权的潜在影响。研究表明提高稀土资源税率不但可以倒逼国内稀土行业整合,提高行业集中度,还能通过影响国内稀土生产函数,将部分的税负转嫁到国际市场,从而增加稀土出口市场定价权;同时本文在研究中发现从量税作用的有限性,指出制定稀土资源从价税的迫切性。     

Transparency,Information Shocks,and Tax Avoidance

This study helps provide clarity to the prior mixed findings on the association between financial reporting transparency and tax avoidance by studying the effect that transparency has on tax avoidance in a cross‐country sample through aggregate‐ and firm‐level tests. Results using firm‐ and country‐level (aggregate) measures of transparency and tax avoidance show that countries and firms with greater levels of transparency exhibit lower levels of tax avoidance and that the effect of country‐level transparency is incremental to firm‐level transparency. Furthermore, results of difference‐in‐difference tests using the adoption of IFRS and the initial enforcement of insider trading laws around the world as exogenous shocks that increase transparency find that transparency has a statistically and economically significant effect on tax avoidance and address empirical concerns regarding endogeneity and reverse causality not fully addressed in the prior research. The results of these tests as well as tests that address potential correlated but omitted variables suggest that financial transparency is an important tool which regulators can use in battling tax avoidance.     

生态税收与可持续发展

文章以可持续发展要求下的税收理论为研究对象,研究的目的是在可持续发展的背景下,探讨税收在其中的作用以及税收服务于可持续发展的现实性.文章基本思路是由总到分、由普遍到特殊、由理论到实践进而联系到我国实际,通过对我国现有税种中具有生态效应的相关税收的分析,特别是在我国东、中、西部地区资源及资源税状况进行统计分析的基础上,提出我国现行税制顺应可持续发展要求的改革建议.     

对称市场结构、产业研发效率与政府的研发政策

本文在Spencer和Brander(1983)提出的第三国市场模型基础上,分析对称市场结构下,行业的研发效率对一国最优研发政策的影响。研究结果表明,无论他国政府干预其国内企业研发与否,仅当行业研发效率较高(低)时,本国政府的最优研发政策为补贴(征税)。因此,Leahy和Neary(2001)关于研发补贴政策的稳健性同样不适用于一国为寡头市场结构的情形。     

税收结构、政府支出与经济增长

本文构建包含税收结构和政府支出的内生增长理论模型,运用我国1998-2017年31个省市自治区数据,通过固定效用面板数据模型,研究税收结构与在预算平衡下政府支出对长期经济增长影响,并详细分析了东中西部地区间的差异。主要结论有:1.将增值税纳入理论模型之中,研究发现,税收对长期经济增长没有影响,政府支出用于提供公共技术品时会有长期增长效应。2.在满足预算约束平衡时,虽然税收对长期经济增长没有影响,但税制结构具有配置效应。3.不同税种对东中西三个区域具有差异性,需要通过制定合理的税制结构政策来促进区域的经济发展。     

社会保障税开征的SWOT分析

社会保障税立法时机的把握,应是当时而立。根据SWOT分析法的系统分析,我国社会保障税的开征,不仅具有坚实的哲学基础和税收理论上的内部优势,而且还具有了政策支持、制度借鉴和实践条件等开征所应具备的基本条件。虽然社会保障税目前在我国的开征也存在一些制度构建的困境和外部税制环境的制约,但还是完全可以通过行之有效的对策来加以解决。因此,我国应加快社会保障"费改税"的进程,尽快制定出台社会保障税,以顺应我国坚持以人为本,构建和谐社会的需要。     

Pension Reform,Factor Mobility and Trade with Country-Specific Goods

This paper studies the effects of pension reform in a two-country model with country-specific goods. It shows that in the case of dynamic efficiency, a switch from a pay-as-you-go to a more-funded pension scheme leads to an inflow of labour to the reforming country. Reallocation of capital depends on the degree of substitutability between goods produced in the countries. If the goods produced in the countries are substitutes (complements), capital stock grows (declines) in the reformed country relative to the neighbouring country. Social security reform makes goods produced in the reformed country cheaper; this has an additional negative effect on the old generation in the reformed country, but compensates the old generation in the neighbouring country with cheaper imports due to a reduction in the tax base arising from emigration.     

Who Benefits from Inconsistent Multinational Tax Transfer‐Pricing Rules?*

This paper uses a strategic tax compliance model to examine taxpayer reporting and tax authority audit strategies in an international setting with two tax authorities. The setting features both information asymmetry between the taxpayer and the tax authorities and inconsistent tax transfer‐pricing rules. The latter creates the possibility of each country trying to tax the same income. We study the effect of the probability of transfer‐price rule inconsistency on the strategies and payoffs of the taxpayer and the tax authorities. We find that an increase in the probability of transfer‐price rule inconsistency induces more aggressive auditing by governments. It therefore deters taxpayers from shifting income to the country with the lower tax rate in situations in which the transfer‐pricing rules are consistent, and can either increase or decrease the income reported to the low‐tax‐rate country in cases in which the transfer‐pricing rules are inconsistent. We find that an increase in transfer‐price rule inconsistency could either increase or decrease the taxpayer's expected tax liability and could either increase or decrease the deadweight loss from auditing. Our results call into question the conventional wisdom that the prospect of double taxation due to transfer‐price rule inconsistency increases a firm's expected tax liability and governments' expected audit costs.     

国际化思维视角下对制衡国际税权的探讨

国际税权的国家主权性是产生国际间恶性税收竞争和国际逃避税的根源,要解决国际税收领域内这两大问题,有必要深入研究和借鉴关税自主权让渡的历史经验,对国际税权的国家主权性进行适度制衡,减少行使国际税权的负外部效应,最终实现世界各国共赢。文章最后提出我国国际税权行使路径的现实选择。     

借鉴国际经验 优化我国税权划分

税权划分是财权分权的重要内容,本文分析了税权划分的国际经验和我国税权划分现状,揭示了我国税权划分存在着税收立法权行政化、税权划分法制化约束不强、税收执法权划分不清晰等一些问题,最后提出了优化我国税权划分的基本思路。     

我国宏观税收负担水平的选择和优化

政府税收收入规模过小难以保证其履行职能的资金需要,而政府税收收入规模过大又会抑制经济的发展,因此科学理性地确定一国的宏观税收负担水平显得尤为重要。本文分析了宏观税收负担水平的影响因素,借鉴国际经验,结合我国国情,就如何界定我国宏观税收负担水平及其优化途径提供了相关的建议。     

美国公路税收的发展趋势和对我国的启示

公路设施的快速发展离不开巨额的资金需求,公路成本补偿成为当前我国公路发展亟待解决的重要问题之一。而作为世界上公路网络最发达、公路税收体系最为完善的美国也面临同样的公路筹资难题。为了应对这一难题,美国近年来在公路税收领域进行了许多重要变革。系统研究美国公路成本补偿资金的来源、结构及发展趋势,无疑会对我国未来公路税收的设计和发展具有重大的现实意义。     

关于开征统一物业税的研究综述

我国关于物业税的正式讨论始于2003年底,国内许多专家和学者对物业税进行了研究,主要包括以下几个方面:一是介绍国外主要国家和地区的物业税制,旨在通过比较研究,给我国物业税改革提供借鉴;二是对我国开征物业税的利弊进行分析并提出政策建议;三是对物业税开征时机的研究;四是对可以合并和取消的税种的研究。本文对国内以上有关文献研究进行了综述,并提出了自己的意见。     

个人逃税的经济学分析

个人逃税现象不仅影响我国税收收入,同时导致对诚实纳税人的实质不公。因此,治理个人偷逃税行为十分有必要。在分析个人偷逃税的种种原因之下,运用A-S模型、信息经济学和博弈论模型、制度经济学模型对个人偷逃税进行经济学分析,包括纳税意识、税负不公、税收征管不力等因素,并在此基础上提出抑制我国个人逃税的建议。     

粤港澳大湾区建设中的税制差异研究

粤港澳大湾区要实现经济一体化,必然要克服香港、澳门和广东三地之间的税制差异带来的冲突问题。香港和澳门在"一国两制"的基础下被赋予税收立法权,税制协调的基础是保障香港和澳门的税收独立。粤港澳三地之间的税制差异主要表现在税率、税种、税收特点、税收管辖、税收征管等方面,正是这些差异使得在大湾区建设中产生重复征税、逃税避税、税收利益分配不均衡以及征管机构行政管辖权冲突等问题,从而阻碍粤港澳三地的经济发展。     

我国税收制度改革之管见

1994年,我国对原有的税收制度进行结构性的全面改革。但由于十年来的国际国内经济形势的较大变化,使得现行税收制度存在许多问题和矛盾,有必要进行适应性的调整改革,以便建立起更加公平、科学、法制化的税收制度和体系,为促进我国国民经济的全面、协调和持续发展服务。     

鼓励技术创新的税收政策研究

税收政策作为一种宏观调控工具,政府如何采用税收手段鼓励技术创新对于一国经济的发展具有重要意义。本文首先分析税收政策在鼓励技术创新中作用以及我国现行税收政策存在的问题;然后从完善税收法律体系、调整税收优惠政策和深化税制改革三个方面提出我国鼓励技术创新的税收政策设想。     

农村居民多维收入流动、税费负担及政策效应——基于面板数据PSM-DID方法的研究

收入流动性是从动态视角衡量居民收入分配公平与否的重要指标,其变动程度受到税收等因素的影响。文章基于2001年至2014年季度和年度面板数据,依据多维收入流动指标,测算出了地区之间农村居民绝对和相对收入流动程度,并利用双重差分倾向得分匹配法（PSM-DID）和工具变量估计法研究了农村税费改革及其他经济社会因素对农村居民收入流动性的影响。研究发现：（1）农村税费改革的政策效应非常显著,实施农业税费减免政策的地区,其农民的绝对收入流动性显著高于未改革地区;（2）税费负担对绝对收入流动性的影响呈现出"倒U型"特征,即当税费负担率为0.167%时,绝对收入流动性达到最大值,若进一步增加税费负担,收入流动性则呈现下降趋势;（3）税费支出变动对相对收入流动性的影响也通过了5%的显著性检验;（4）农村劳动力文化结构、工资收入比重等家庭特征因素对收入流动性的影响具有较大的地区异质性。有鉴于此,在进一步完善税费征收项目监管的同时,依据家庭及地区特征实施差异化的支农惠农政策,切实减轻农民负担,增强农村居民收入流动,实现地区间收入分配均衡。     

从我国房产税发展及发达国家经验看房产税改革

房产税是中外各国政府广为开征的古老的税种,它成为各国政府财政收入的重要来源。中共十八届三中全会提出要深化财税体制改革,加快房地产税立法并适时推进改革,这说明我国房产税改革将会进一步加快实施。比较研究上海、重庆房产税试点情况以及发达国家的房产税税制设计,对于我国房产税下一阶段的改革具有重要的借鉴意义。