我国税制结构、税负水平与经济增长的关系研究——基于全国30个省级单位面板数据的PVAR分析

通过使用PVAR模型和脉冲—响应函数对1994~2008年间我国省级税制结构、税负水平与经济增长的动态关系进行了研究,结果表明,目前我国的经济增长显著地促进了税制结构和税负水平的提高,但税制结构和税收水平的提高没有显著阻碍经济的增长。所以,增加直接税的比重和整体税负水平,不但可以调节贫富差距,促进社会和谐,还可以增加政府支出水平和提高消费率进而促进经济增长。  

完善结构性减税政策的着力点与路径选择

根据目前我国所面临的新形势、新任务,完善结构性减税政策的着力点应该放在三个方面:针对特定税种进行有增有减的调整,促进税制结构的优化;针对特定群体实行减税或增税政策,实现税收负担的公平;将结构性减税与经济结构调整对接,助推经济结构的优化。立足于这三大着力点,完善结构性减税政策的基本路径选择为:推进增值税扩围改革;调整消费税;减免部分进口环节税收;实行综合与分类相结合的个人所得税制;进一步完善企业所得税优惠政策;深化个人住房房产税改革;全面推广资源税;研究开征环境保护税等新税种。  

我国税收结构与经济增长关系的实证检验

根据我国1985～2008年样本数据,利用多元线性回归模型对我国税收结构与经济增长的关系进行实证检验,结果表明:流转税、所得税(尤其是个人所得税)份额的增加有利于人均GDP的增长,财产税的经济效应尚未体现,宏观税负和赤字融资的增加已经抑制了人均GDP的增长。目前我国需要进一步完善税制,加强征收管理,提高所得税份额,减少债务融资规模。  

基于一体化的视角看欧盟税收体系的结构问题与改革取向

欧盟的一体化进程在向各国提出新的税收课题的同时,也使得各国原有的税收问题进一步凸显.在税收结构中,劳动税有一个高税收楔子,对消费税的依赖度很高,而公司所得税和不动产税在总税收中却占一个很小的份额.这种税收结构带来了较低的劳动积极性、较大的税收非中性、较弱的税收再分配能力等问题,并有悖于市场统一化和货币单一化的新形势.这一切决定了欧盟税收体系的改革取向.  

中国的经济增长、需求约束与税收结构

在我国目前的经济增长中,出现了投资需求过热而消费需求不足的结构性失衡状况。为此,可以把税收结构引入汉森-萨缪尔森模型,来研究税收结构对投资和消费的影响。通过实证研究发现,在税收结构中,流转税(间接税)比重的增加对投资增长有激励作用,而对边际消费倾向没有显著影响;所得税和其他税(代表了直接税)比重的增加,有利于抑制投资和过快的经济增长,相反,可以提高边际消费倾向,从而促进消费。  

A Growth Maximising Tax Structure for New Zealand

Annual growth rates of real GDP in New Zealand have varied widely, from 18% to –8%, since World War II. During this period the tax burden (the ratio of tax revenue to GDP) has trended upward from 23% to 35%. The tax mix (the ratio of indirect taxes to direct taxes) has varied between 0.31 and 0.75, having increased recently with the introduction of the goods and services tax. In this paper we estimate a combination of the tax burden and the tax mix which would maximise the rate of growth of real GDP. We find that such a tax structure would have a time-varying tax burden with a mean of 22.5%, and a time-varying tax mix with a mean of 0.54, which implies a mean share of direct taxes in total tax revenue of 65%. We also find that a move to such a tax structure would generate nearly a 17% increase in real GDP, and while this increase would yield a 6% reduction in tax revenue to the Treasury, it would deliver a 27% increase in purchasing power to the remainder of the economy.  

The influence of international taxation structures on corporate financial disclosure patterns

This paper investigates the extent of financial instrument disclosures (FIDs) within the annual reports of Australian listed extractive resource companies over a 4-year longitudinal period (2003–2006) and its association with international tax characteristics. Statistical analysis shows that thin capitalisation structures and withholding taxes are positively and significantly associated with disclosure patterns. In contrast, the occurrence of foreign sourced income and tax haven links are significantly negatively associated with FID patterns. These findings demonstrate that international tax structures can influence corporate disclosure patterns. This paper contributes to an understanding of the extent, trends and rationale behind resource firms’ financial instrument disclosure practices in Australia.  

对劳动税楔核算指标在我国应用情况的分析

劳动税楔大小直接决定着工薪阶层劳动税负的高低。本文简要分析了OECD成员国劳动税楔现状及特点,重点核算了我国的劳动税楔水平,在此基础上提出我国可以借鉴的建议。  

中国税制改革顶层设计问题研究

中国税制改革需要进行顶层设计，这主要涉及三个方面问题：确定宏观税负、优化税制结构和进行税种的配置与改革。本文就这几个问题，分析了其理论依据、主要内容，并提出相关政策建议和改革措施。  

税收与经济增长关系的文献综述

国内外学者对税收如何影响经济增长的问题进行了较多研究，既包括理论研究也包括经验分析，但相关研究并未得出一致的结论。本文分别从国外研究与国内研究两个方面，对相关文献进行梳理和总结，分析税收与经济增长的相关性，进而获取有益的启发，以期对政府制定合理的税收政策提供一定的帮助。