中国个人所得税改革历程与展望——基于促进构建橄榄型收入分配格局的视角

本文以促进我国橄榄型收入分配格局构建与形成为主要视角,将如何充分发挥个人所得税的收入调节作用作为基本主线,简要分析了自1980年中国个人所得税开征以来的改革历程,着重评价了本轮改革(2011年)的主要内容和影响,提出了今后改革的总体思路和政策建议。     

Health insurance reform: The impact of a Medicare buy-in

The steady-state general equilibrium and welfare consequences of a Medicare buy-in program, optional for those aged 55–64, is evaluated in a calibrated life-cycle economy with incomplete markets. Incomplete markets and adverse selection create a potential welfare improving role for health insurance reform. We find that adverse selection eliminates any market for a Medicare buy-in if it is offered as an unsubsidized option to individual private health insurance. The subsidy needed to bring the number of uninsured to less than 5 percent of the target population could be financed by an increase in the labor income tax rate of just 0.03–0.18 percent depending on how the program is implemented.     

个人所得税纳税筹划的必要性与可行性

要合理避税,就必须对个人纳税进行筹划。本文对个人所得税的相关规定和个人所得税筹划现状进行研究,分析了个人所得税筹划的必要性,从最大限度给员工交纳住房公积金或社会保险费、发放通评补贴分种收入、通过集体福利分流收入、工资薪金与劳务报酬转化、单独列支项目、某些单位采用年薪制等6个方面提出了工资薪金个人所得税纳税筹划的措施;从最大限度将一些收入转化为费用列支、适时少计费用、将资本性支出转为收益性支出、采用拆借方法、采用融资租赁方式等5个方面提出了个体工商户个人所得税纳税筹划的措施。     

Tax Regimes and Capital Gains Realizations

This paper contrasts the individual capital gains realization behavior between progressive and proportional tax regimes. Using a longitudinal panel of over 288,000 individuals in Sweden, I exploit the 1991 tax reform in Sweden that changed progressive capital gains tax rates ranging from 12% to 80% to a proportional tax rate of 30%. Using the proportional tax system to control for non-tax reasons to realize capital gains, I show that individuals are highly responsive to capital gains tax incentives created by temporary income changes under a progressive capital gains tax. More specifically, I find that individuals with temporary negative (positive) income changes sell (hold) shares that they would hold (sell) in the absence of temporary tax incentives. Further, I show that high-income individuals are more tax sensitive than low-income individuals. This result indicates that low-income individuals facing temporary negative income changes could trade predominantly for non-tax reasons.     

我国个人所得税改革的误区及其突破

我国个人所得税改革存在一定的误区:税制改革的重点在于流转税、当前个税属于综合与分类相结合的税收模式、劳动所得作为个税的改革核心等。反思改革误区,我国个人所得税改革应实现三点突破:一是个税改革重点应由劳动所得转向资本所得,以股息和红利所得作为资本所得课税的改革核心,取消根据持有时间长短而差别计税的优惠政策;二是不断扩大个人所得综合征税的范围,逐步实现对资本所得的综合课税、以半二元模式作为我国综合与分类相结合的个税改革模式;三是缓步实现对个人所得税的"增税"调整,促进我国税制结构向"双主体"模式合理过渡。     

Flat tax reform: A quantitative exploration

This paper explores quantitatively the general equilibrium implications of a revenue neutral tax reform in which the current income and capital income tax structure in the U.S. is replaced by a flat tax, as proposed by Hall and Rabushka (1995), (The Flat Tax, 2nd ed. Hoover). The central aspects of such reform, the impact of tax reform on capital accumulation and labor supply, as well as its distributional consequences, are analyzed in a dynamic general equilibrium model. Main results are that, (i) the elimination of the actual taxation of capital income has an important and positive effect on capital accumulation; (ii) mean labor hours are relatively constant across tax systems, but aggregate labor in efficiency units increases; (iii) in all circumstances analyzed, the distributions of earnings, income and especially wealth become more concentrated.     

Labor Force and Welfare Program Participation: The Effects of Welfare

A bstract This research examines the quantitative impacts of welfare program characteristics and individual characteristics on both the labor force and welfare participation decisions of low-income females with children . The participation decisions are estimated jointly as a bivariate probit model using data derived from the U.S. Census Bureau's Current Population Survey for the years 1979 to 1990, inclusive. These data allow the estimation of the precise behavioral impacts of welfare. The main empirical findings are that effective welfare guarantee levels and the effective welfare tax rate on unearned income both significantly affect the probability of labor force and welfare program participation, but that such impacts are very small in magnitude. Implications for policy are discussed.     

我国个人所得税征管难的制度因素分析

个人所得税在我国流失严重，个人所得税征管成了税务部门的一大难题。本文分析了在我国个人所得税制度、个人所得税征管制度及相关社会福利制度等方面存在的不合理因素，并探讨了这些不合理的制度因素对纳税人纳税积极性及税收征管的影响，最后得出结论，只有优化相关制度建设，才能从根本上提高纳税人的纳税意识，解决个人所得税的征管难问题。     

国有企业所得税与绩效目标的福利效应

结合国有企业的相对绩效考核机制,本文建立了一个包含国有企业等多元所有制部门的开放经济模型,以考察国有企业所得税、绩效目标等外生政策调整时的福利效应。数值分析结果表明,当国企相对业绩目标低于市场水平时,适度提高国企所得税负可增进经济效率与社会福利,减轻国企所得税负将适得其反。根据这一发现,为纠正2007年企业所得税改革对国企经营的约束放松,避免经济效率与社会福利损失,政府应提高对国企的绩效考核目标。     

The winners and losers of tax reform: An assessment under financial integration

I quantify the macroeconomic and redistributive effects of the unilateral elimination of the capital income tax in a two-country, heterogeneous-agent incomplete markets model with progressive labor income taxes. Home, by implementing the reform, induces government responses where labor income is taxed in Home and mostly subsidized in Foreign. In addition, post-reform price dynamics reduce Home’s wealth and suppress households’ ability to do consumption smoothing, with negative effects on the majority—particularly on the poor. In turn, Foreign accumulates wealth, and price movements work particularly in favor of the poor. As a result, a large majority in Home prefers the status quo whereas Foreign supports the reform unanimously. These findings are robust to alternative scenarios where (i) the borrowing constraints are relaxed, (ii) both countries jointly eliminate capital income taxes, (iii) foreign interest income is taxed, and (iv) Home capital income tax is reduced from 40% to 35%.     

THE EQUAL ABSOLUTE SACRIFICE PRINCIPLE REVISITED

Abstract.  We summarize the literature on equal absolute sacrifice income taxes, and make some extensions. We adapt the utilitarian equal sacrifice criterion to a wide class of rank-dependent social welfare functions, and find that liabilities depend on both income and position in the distribution. We investigate whether such taxes need be progressive, using a combination of analytics and simulation, and in the process uncover tax functions not previously recognized as equating sacrifices. Finally, out of horizontal equity considerations a new concept of 'the equal treatment of equals' by an income tax emerges, with implications for future work whose significance is discussed.     

On revenue recycling and the welfare effects of second-best congestion pricing in a monocentric city

This paper examines congestion taxes in a monocentric city with pre-existing labor taxation. When road toll revenue is used to finance labor tax cuts, 35% of the optimal road tax in our numerical model does not reflect marginal external congestion costs, but rather functions as a Ramsey–Mirrlees tax, i.e. an efficiency enhancing mechanism allowing for an indirect spatial differentiation of the labor tax. This adds a quite different motivation to road pricing, since welfare gains can be produced even in absence of congestion. We find that the optimal road tax is non-monotonic across space, reflecting the different impacts of labor supply elasticity and marginal utility of income, which both vary over space. The relative efficiencies of some archetype second-best pricing schemes (cordon toll, flat kilometer tax) are high (84% and 70% respectively). When road toll revenue is recycled lump-sum, the optimal toll lies below its Pigouvian level. Extensions in a bimodal framework show that the optimality of using road toll revenue to subsidize public transport depends on the initial inefficiency in public transport pricing.     

A Multi-state model of state dependence in labor supply: Intertemporal labor supply effects of a shift from joint to individual taxation

In this paper I develop an intertemporal discrete choice model of female labor supply to analyze the effects of true state dependence and its effect on labor supply behavior over time. The estimation results show that state dependence is significantly positive at the extensive margin and lower but in general still significant at the intensive margin. I apply this model to study the short and long run labor supply effects of a fundamental reform of the German income tax system, i.e. the shift from joint to individual taxation of married couples and show that labor supply responses are significantly higher in the long run than in the short run.     

加强个人所得税征管的若干思考

我国的个人所得税收入增长强劲,但税款流失十分严重。造成这种状况的原因主要在于个人所得税制本身不完善,以及个人所得税征管的不足。本文认为,改革现行的税制需要经历较长的法律程序,当务之急应在提高个人所得税的征管水平上下工夫,并提出通过加强税源管理,严格纳税申报,加大税务稽查和处罚力度,以及优化纳税服务等途径,堵塞税收漏洞,提高征管效率,更好地发挥个人所得税的调控作用。     

个人所得税改革分析

在如今市场经济快速发展的背景下,越来越多的人把目光投向了个人所得税制度。新个税税制的实施虽然对免征额及税率结构进行了适当调整,但仍然存在许多不足和需要改进的地方。本文根据2011年的个人所得税改革,对我国新个税改革存在的问题进行分析,同时提出相应的改进意见。     

中外个税比较分析

论文运用比较分析法,较为系统地研究了中外个税在税制模式、费用扣除和税收征管等方面的异同,探寻了各自的优缺点,为进一步完善个税改革奠定了理论基础。论文的新意在于提出以家庭为主的个税制。笔者认为,税制,特别是个税税制关系到分配公平和社会正义,合理的个税税制,可促进社会和谐和持续发展,研究的重要性也不辩自明。     

Income distribution and well‐being: what can we learn from subjective data?

Abstract. How does the income of others affect my own welfare? This survey of the empirical literature stresses the contribution of subjective data to the understanding of this issue, with an attempt to disentangle direct effects (preference interdependence) from indirect informational effects. It shows that perceived mobility is central to the link between other people's income and individual satisfaction, as it determines individual opportunities and risks. Agents also appreciate the egalitarian nature of mobility itself, so that individual welfare depends on dynamic inequality rather than static income distribution. These studies illustrate how subjective data can bring information on aspects of utility and social interactions that are beyond the scope of the method based on action‐revealed preferences.     

EDITORIAL: TAX REFORM AND SIMPLIFICATION

Major tax reform to simplify the UK tax system is possible. Merging income taxes, social security taxes and corporation tax into only a single flat-rate of tax on all incomes would be a radical start. Avoiding taxes on income and expenditure which are 'too high' requires major reductions in government spending, mainly on the welfare state. Given the political will, over a period of years we really can hugely improve the UK tax system.     

高校教师个人所得税的纳税筹划

随着高校教师收入水平的不断提升,国家税务总局明确提出将高等院校作为个人所得税征管的重点。高等院校应根据高校教师收入的特点,设计合理的薪酬体系、福利制度,在合理合法的限度内尽可能降低高校教师的税收负担。本文简要阐述了高校教师收入及其薪酬体系的基本情况,在此基础上提出了高校教师个人所得税纳税筹划的途径,希望能在一定程度上降低高校教师的税收负担。     

Evolution of preferences and cross-country differences in time devoted to market work

I model the hypothesis that preferences evolve and permanent differences in individual attitudes towards work emerge between two countries characterized initially by identical preferences as a result of a period in which only one of the two countries is subject to regulations constraining labor supply, or as a by-product of different tax rates on labor income. Hence, the elimination of these regulations may not allow the economy thus deregulated to converge to the same hours of market work per person of the other economy, and the long-run differential in market work between economies subject to different tax rates is amplified.