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41.
42.
《Review of Economic Dynamics》2014,17(2):262-286
An important determinant of informality in a country is its tax enforcement capacity, which some authors argue further distorts the decisions of firms and creates inefficiency. In this paper, I assess the quantitative effect of incomplete tax enforcement on aggregate output and productivity using a dynamic general equilibrium framework. I calibrate the model using data for Mexico, where the informal sector is large. I then investigate the effects of improving enforcement. I find that under complete enforcement, Mexico's labor productivity and output would be 19% higher under perfect competition and 34% higher under monopolistic competition. The source of this gain is the removal of the distortions induced by incomplete enforcement of taxes. These distortions affect the economy in three ways: by reducing the capital–labor ratios of informal establishments; by allowing low-productive entrepreneurs to enter; and by misallocating resources towards low-productive establishments. As a result, TFP and capital accumulation are reduced, and hence output. I decompose the gains following the guidelines of five leading papers in the literature of resource misallocation across plants. I isolate the effects of pure factor misallocation, distorted occupational choices, capital accumulation, and complementarities. I also study marginal improvements in enforcement and find that there is an inverted-U relationship between the size of the informal sector and output. This reflects the fact that improving enforcement entails a tradeoff: more taxes vs. fewer distortions. 相似文献
43.
《Review of Economic Dynamics》2014,17(3):417-436
We study the underground economy within a dynamic and stochastic general equilibrium framework. Our model combines limited tax enforcement with an otherwise standard two-sector neoclassical stochastic growth model. The Bayesian estimation of the model based on Italian data provides evidence in favor of an important underground sector in Italy, with a size that has increased steadily over the whole sample period. We show that this pattern is due to a steady increase in taxation. Fiscal policy experiments suggest that a moderate tax cut, along with a stronger effort in the monitoring process, causes a sizeable reduction in the size of the underground economy and provides a positive stimulus for the regular economy. Both of these effects jointly increase total fiscal revenues. 相似文献
44.
This paper examines the determinants of tax morale in Pakistan, a country that has struggled with low tax effort over the past decade. We exploit novel data for individual taxpayers collected in 2014 by Pakistan’s Federal Board of Revenue to estimate a binary probit regression model. Our results are generally in line with the findings of the modern empirical literature on tax morale in other countries. Overall, groups with lower labor force participation show more positive attitudes toward tax compliance. Educated respondents exhibit higher tax morale than the illiterate, but only for those with very low or very high educational attainment is tax morale higher than for those with bachelor’s degrees. Tax morale is highest in major industrialized population centers that serve as seats of government. Females show generally higher tax morale than males, however, their attitudes tend to worsen with age to such an extent that elderly females have lower tax morale than elderly males. Our findings on gender suggest potential gains from increasing female labor force participation rates. More generally, addressing the current failures of tax administration and dealing with horizontal inequity arising from administrative weaknesses may contribute materially to improving voluntary compliance. 相似文献
45.
Tim Worstall 《Economic Affairs》2011,31(3):23-27
This paper examines four major tax cases that have been the focus of campaigns by the group UK Uncut. The criticisms of the tax affairs of the companies concerned are shown to be unfounded and ill‐conceived. Furthermore, there would be major economic benefits from reducing corporate taxation. 相似文献
46.
论“十二五”时期的税制改革——兼谈对结构性减税与结构性增税的认识 总被引:7,自引:0,他引:7
作为积极财政政策的重要内容之一,2008年以来实施的一系列结构性减税措施在鼓励投资、扩大消费、促进就业、调整经济结构等方面发挥了重要作用,为我国应对金融危机冲击、保持经济持续平稳较快发展作出了积极贡献。2011年中国进入十二五发展时期,财税改革将为服务大局扮演非常重要的角色。本文认为,应在继续优化结构性减税的同时,适时适度实施合理的结构性增税,推进税制改革完善,使其更好地服务于经济平稳较快增长和经济发展方式转变。 相似文献
47.
近年来我国新能源产业得到了迅猛发展,但产业发展与市场培育极不均衡,核心技术较为缺乏。现有的税收扶持政策过于零散,政策力度和系统配套不够,协调配合作用难以发挥,没有针对新能源产业发展实际,形成相对独立的税收体系。据此,税收政策应从生产和消费两大环节同时入手,并以正向激励政策和逆向限制政策鼓励新能源的实际利用,支持新能源产业发展。 相似文献
48.
税收在调节收入分配中有重要作用,本文分析了导致我国收入分配差距的现状及原因,建议:为实现社会公平目标,应健全个人所得税政策及管理制度、调整消费税制度、适时开征物业税、遗产税和赠与税。 相似文献
49.
十二五时期,中国财政体制改革还需全面突进。税收划分应按照财权、财力与事权相匹配的原则进行改革。本文提出了一个税收划分的基本方案,并对房产税、营业税、资源税等相关问题作了分析。 相似文献
50.
美国、加拿大两国同属发达国家,也都实行联邦制。先进的税务稽查制度对两国经济高速发展起到了明显的促进作用。本文以美国、加拿大两国为例,归纳和分析两国在税务稽查管理方面的先进经验和做法,以期对我国税务稽查的改革和完善有所裨益。 相似文献