生态税制的国际比较及借鉴价值

生态税制拓宽了税收的调节领域,在保护人类环境方面发挥着重要作用。在明确国外生态税设定原则和使用方向的基础上,比较分析了国外能源、非能源消耗的生态税收以及一般生活环境保障的生态税收;目前我国环境污染和生态恶化已相当严重,应从引入新税种和调整现有税制上构建生态税制。     

论与国外相比我国微观税负的特点

目前我国税收负担轻重的问题日益受到关注.本文从微观层面着手,通过对比国外税制来分析我国的税收负担的特点.分析结果认为无论对企业还是个人,我国的税收负担都高于国外.因此,需要继续优化我国的税收负担和税制.     

论与国外相比我国微观税负的特点

目前我国税收负担轻重的问题日益受到关注。本文从微观层面着手，通过对比国外税制来分析我国的税收负担的特点。分析结果认为无论对企业还是个人，我国的税收负担都高于国外。因此，需要继续优化我国的税收负担和税制。     

玻利维亚的税制改革

如何改善治税环境,提高税收征纳效率,这是当前发展中国家进行税制改革时经常面临的一个相当棘手课题。本世纪80年代中期。玻利维亚新政府锐意推行税制改革。今天重新研讨玻利维亚税制改革的得失,对于我国深化税制改革、改善税收征管环境,无疑具有一定的借鉴作用。     

税制结构优化与税收征管浅析

税制结构的优化实施需要税收征管的保障,税制结构优化必须考虑征管的成本和现阶段的征管能力.税收征管能力对税制结构优化有制约,但反过来,政府税收征管能力、税收征管环境等因素影响优化税制设计的同时,税制结构的优化设计又有助于税收征管效率的提高.促进我国税制结构优化,提高征管水平,应建立健全税收法律体系,完善税源管理,建立符合我国国情的税务管理信息系统,大力整顿和规范税收秩序.     

银行业税收的中外比较

1.税制设计原则。国外一般是以保证整个经济链条的稳健运行、确保税收征管链条完整、尽量减少税收产生的超额负担和保持税收中性为目的,同时兼顾促进本国银行业竞争力的需要。而我国更加注重保障国家财政收入的稳定和持续增长,对促进银行业发展和竞争力提高考虑相对较少。2.税种结构。国外主要有两种类型,一种是以企业或公司所得税(或称利润税、利得税等)为主体的税制,如美国、英国、日本、俄罗斯和巴西等;另一种是以流转税为主体的税制,如印度以消费税为主体税种。从发展历程来看,国外都已经或正在逐步从以流转税为主体的税制过渡到以所得…     

绿化中国税制若干理论与实证问题探讨

基于绿色税收的微观和宏观经济理论基础,本文提出了绿化中国税制应遵循的基本原则,同时,本文的实证分析表明:中国现行税制的绿化度还非常低,绿色税收改革的潜力很高,抓住环境管理改革和税制改革的时机,利用现有的绿色税收基础,把资源税、汽油和柴油等产品的消费税作为主要突破口,同时采取收入中性的税制改革组合,可以建立起我国环境税制的基本框架,为中国的可持续发展奠定基础。     

国际税收竞争条件下我国涉外税制改革研究

本文分析我国涉外税制存在的问题,提出在国际税收竞争环境下,我国涉外税制的改革着力点。     

浅析我国税制改革

税收,是我国政府最主要的收入来源。作为主要的宏观经济调控手段,税收通过引导社会经济活动,从而合理调整社会经济结构。本文根据国家“十二五规划”纲要,借鉴国外发达国家税制现状,提出了我国税制存在的问题,并提出了完善对策。     

促进我国知识产权发展的税制改革研究

税收环境是影响知识产权产生和利用的重要因素,我国现行税制不利于知识产权的发展,忽视了对知识产权与税收之间既相互促进又包含利益冲突的互动关系,且没有对相关税制进行适时改革严重影响了科技进步和经济发展。文章从降低知识产权相关税率和改革相关税收的征收、监管方式两个角度提出了以促进知识产权产生和利用为目的的税制改革建议。     

经济全球化下我国税收管理的问题与对策

在经济全球化日益扩大的形势下，税收管理也日益复杂、本文试图探讨经济全球化的税收管理问题，并提出一些建议     

The Efficiency of State Taxes

The states have increased their share of national revenue from about 16 per cent in the late 1980s to over 20 per cent. This shift may not have improved the efficiency of raising national taxation revenue. Eight taxes with total revenue in 1995–96 of $26.5 billion are considered. In order of revenue these are payroll tax, business franchise taxes, stamp duties, gambling taxes, government business enterprise taxes, financial institutions taxes, land tax and mineral taxes. Business franchise taxes fall on a few items of consumption that are already taxed heavily by the Commonwealth. Financial taxes and stamp duties are suspect because they are transactions taxes, not taxing economic activity directly. Two important state taxes—on payrolls and on land—have badly fractured bases. The pressure on the states to raise more revenue is continuing. In meeting their revenue requirements efficiently the short-term solution lies in substantial reforms of existing taxes, including repairing the bases of the payroll and land taxes, and removal or reduction of the least efficient ones. The longer term solution lies in the states having access to broader based taxes, particularly consumption.     

The Efficiency Effects of Removing the Diesel Fuel Rebate Scheme

The diesel fuel rebate scheme which returns most of the excise on diesel fuel used off-road by agricultural and mineral producers has been debated. Removal could cause three inefficiencies (input choice distortion. deadweight losses on reduced exports, and flowon inefficiencies in domestic processing) and two efficiencies (from reducing other taxes and savings on administrative and compliance costs). Empirical studies suggest high net efficiency costs from removal, but while business input taxes have no place in an efficient taxation structure, a small reduction in the rebate could yield some revenue at a low marginal deadweight loss.     

The underground economy and its macroeconomic consequences

This study develops a dynamic general equilibrium model in which optimizing agents evade taxes by operating in the underground economy. The cost to firms of evading taxes is that they find themselves subject to credit rationing from banks. Our model simulations show that in the absence of budgetary flexibility to adjust expenditures, raising tax rates too high drives firms into the underground economy, thereby reducing the tax base. Aggregate investment in the economy is lowered because of credit rationing. Taxes that are too low eliminate the underground economy, but result in unsustainable budget and trade deficits. Thus, the optimal rate of taxation, from a macroeconomic point of view, may lead to some underground activity.     

环境税经济效应分析的再扩展

本文从环境税的理论基础入手,回顾了环境税经济效应分析的几个有代表性的基本观点,认真分析了环境税经济效应传统分析中存在的局限性,并在继承本文作者原有成果的基础上,将"技术革新效应"引入到环境税经济效应分析当中,对环境税经济效应分析作了再扩展,进一步夯实了环境税的理论基石。     

中国的税收结构、经济增长与收入分配

本文通过实证分析,说明在中国现阶段的经济制度和税收结构下,流转税类、所得税类、资源税类和财产税类份额的增加会扩大资本所有者和劳动所有者市场收入的分配差距,而特定目的税类和行为税类份额的增加则会缩小资本要素与劳动要素的收入分配差距。同时,所得税类、资源税类和行为税类份额的增加会提高经济的总体规模,而财产税类和特定目的税类份额的增加则会降低经济的总体规模。这说明在现阶段的中国经济中,有必要对所得税类和财产税类进行结构和职能两方面改革,使这两种税能够体现社会公平的税收职能。单纯地从税收结构的数量调整上讲,目前应提高所得税类的税收份额,并降低财产税类(即房地产税)的税收份额。     

RAMSEY TAXES MEET PRICE RIGIDITY

‘Ramsey taxes’ are commodity taxes that minimize deadweight loss. Evidence has shown dramatic differences in the extent of price rigidity across goods: while the prices of some goods change frequently, the prices of other goods seldom change. This paper examines Ramsey taxes in the presence of heterogeneous price rigidity. We find that, to minimize deadweight loss, lower (higher) tax rates should be imposed on goods with rigid prices if their relative prices are too high (low) relative to the would‐be situation of no price stickiness. Intuitively, Ramsey taxes remedy the relative price distortion caused by the price rigidity of some goods. We calibrate our model to data from Taiwan and the USA, showing a significant cut in welfare cost if Ramsey rather than uniform taxes are applied.     

碳税对我国的影响及其政策响应

二氧化碳(CO2)是引起全球气候变化的最重要的温室气体(GHG)之一。温室气体的减排是当前国际社会普遍关注的热点环境问题。碳税常常被认为是成本有效的碳减排政策工具,目前已有一些国家征收碳税或能源税。文章介绍了碳税的理论基础及其在一些国家的征收实践,总结和分析了国内外一些学者关于实施碳税对温室气体减排、对经济和能源系统的影响的研究结果,并在此基础上讨论了我国对碳税制度的政策响应和对策。     

The implications for households of environmental tax reform (ETR) in Europe

The paper discusses the distributional implications of environmental tax reform (ETR) for households, and presents new results from modelling the impacts of a major ETR for the European Union. The distributional effects arise from the new environmental taxes, any tax reductions made as part of the ETR, the wider macroeconomic impacts from the ETR, any special provisions in the ETR, and the environmental benefits from the ETR. The paper's literature review makes clear that while the impacts from taxes on the household use of energy are very often regressive, transport taxes tend not to be, although the impacts differ between urban and rural households. Moreover, the net distributional impact is often less regressive, or not at all, once the wider distributional effects are taken into account. Residual regressive effects can in principle be removed by further adjustments in the tax or benefits system. The modelling results suggest that an ETR in Europe will actually increase real incomes across the EU as a whole, and will not be generally regressive, although the results differ by country and for different socio-economic groups. The political acceptability of ETR may depend on the worst effects on these groups being mitigated in some way.     

The Final Incidence of Australian Indirect Taxes

The Australian Bureau of Statistics provides a breakdown by industry of the revenue collected from each of the major indirect taxes in Australia. This information does not show who bears the ultimate burden of indirect tax as each industry may pass on its initial burden to others. Thus, the burden of the tax may be passed on round by round to indirect business purchases and final demand until the total burden of the tax is passed onto the final consumer. Using a method to derive final indirect tax incidence developed from earlier studies, the final incidence of a selection of indirect taxes in Australia is presented. The major innovation is to include the use of margin industries in the initial flows of the input-output matrix ensuring that taxes on inputs to margin services are fully passed forward onto the good or service that the consumer purchases. It is found that many goods and services that are initially exempt from the main indirect taxes, such as the wholesale sales tax, have significant effective tax rates once taxes on inputs to industry are taken into account.