中国省级税制结构优化:效率与公平的双重红利

本文运用数据包络分析(DEA)方法,测算了2001-2010年中国省级最优税制结构及其实际偏离度。结果表明:中国现阶段省级层面的实际税制结构与最优税制结构出现了不同程度的偏离,表现为流转税比重过高,因此在一定范围内继续提高直接税比重有利于实现效率与公平的双重红利。但是受经济环境因素制约,经济增长目标下提高直接税比重亦受到高限约束,即直接税与间接税的比值不能超过2.17。本文建议,将社会保险基金纳入税收体系,打造间接税和直接税双主体的税制结构,并适当赋予地方政府一定税权。     

我国城镇居民税收的收入再分配效应变动及原因探析

本文通过对中国城镇居民税前税后基尼系数差值的估算,得出了中国整体税制的收入再分配效应,并用Kakwani分解方法研究了形成这一效应的结构性原因.研究表明,中国税制对城镇居民的收入再分配效应基本表现为微弱的逆向调节作用;直接税的收入再分配效应为正,间接税的收入再分配效应为负;直接税的低比重和间接税的累退性及其高比重使得直接税的正向调节作用被间接税的逆向作用所抵消,最终使得总效应表现为微弱的逆向调节.     

宏观税负、税制结构调整对居民消费的影响:理论与实证分析

本文通过建立一个简单动态一般均衡模型来分析不同税负水平下,直接税比重变化对居民消费的影响.采用两步一阶差分广义矩估计方法进行实证检验的结果表明,税制结构对居民消费的影响与税负水平相比,当前税负水平对居民消费的负向影响更大.因此,通过提高直接税比重来促进居民消费,应当从减少间接税收入进而降低居民的税负水平入手,通过间接税的减少来实现.并借鉴Arnold的研究方法进一步研究表明,减少间接税中的增值税和营业税能够达到减少间接税收入,降低居民税负水平目的.而逐步提高直接税收入比重,可以考虑再恢复征收利息所得税的情况下通过增加个人所得税和财产税来实现.     

完善我国个人收入分配税收体系

税收是调节收入分配的主要手段。但在我国现行的税制中,间接税比重过大,直接税比重小,没有形成一个科学的个人收入税收调节体系。本文针对我国税收调节个人收入分配的现状,就构建我国调节个人收入分配的税收体系进行探讨。     

完善我国个人收入分配税收体系

税收是调节收入分配的主要手段。但在我国现行的税制中，间接税比重过大，直接税比重小，没有形成一个科学的个人收入税收调节体系。本文针对我国税收调节个人收入分配的现状，就构建我国调节个人收入分配的税收体系进行探讨。     

税制结构调整的财富分布效应与福利影响——以通过财产税提高直接税比重为例

提高直接税比重是中国税制结构优化的重要环节。本文构建一个异质性连续时间动态一般均衡模型,在保持宏观税负水平不变的情况下,探讨了间接税比重下降、财产税比重上升的税制结构调整对财富分布和福利的影响,并比较分析了财产税的不同征收形式以及税率调整的不同方式导致的政策效果差异。研究表明,当财产税征收面较大时,若通过同等程度增加不同个体税率来提高财产税比重,均可能导致公平和效率的双重损失;在财产税比重较低时,可以在均匀税率下通过仅对高财富人群征税从而以极小的福利损失带来较大的财富不平等程度的改善,而采用累进性财产税税率形式甚至可能实现公平和效率的双重红利;当财产税比重达到一定程度后,继续提高该比重通常会面临公平和效率的尖锐权衡。因此,中国未来可以通过对高财富人群开征适当形式的财产税,以提高直接税比重来实现税制结构优化。     

对我国税制改革的探究

我国经济发展取得了丰硕成果,但也逐渐暴露出收入分配失衡等各种社会矛盾,对政府的宏观管理能力提出了严峻挑战。中国税制改革面临着税权民意基础的薄弱、"直接税为主,间接税为辅"税制形式格局的缺位等问题,正确认定和确立这些税制改革主要问题,将关系着未来中国税制改革的大方向。     

美国税制简介

美国税制简介税收可分为直接和间接税。一般来说，直接税不能直接转嫁给他人，例如个人所得税、遗产税等；间接税可全部或部分转嫁他人，例如销售税、增值税，消费税及货物交易税等，皆可转嫁到最后消费者。美国税收主要来自直接税，特别是个人及公司所得税。所得税有联邦...     

自然人税收管理体系的国际经验借鉴

伴随着增值税、资源税、环境保护税等改革的落地实施,我国的税制改革逐步实施综合与分类相结合的个人所得税制,推进房地税改革和提高直接税比重的改革时机日趋成熟,但对当前税收征管能力的担忧一直被认为是直接税改革尚未取得实质性进展的重要原因。     

中国整体税收负担的再分配效应——基于CFPS微观家庭调查数据的实证研究

随着我国税收收入的增长和贫富差距的逐渐扩大,整体税收负担对收入分配的影响引起理论研究的关注。本文利用引入增值税抵扣机制的投入产出模型测算间接税税收负担,并结合直接税税负,分析整体税收负担对城乡居民收入分配的影响及其动态变化。结果显示:增值税的累退性显著高于营业税,因此与征收营业税相比,征收增值税的模式会导致社会贫富差距进一步加大。我国整体税制呈累退性,并且总税收(间接税和直接税)整体而言加重了社会收入不平等现象,税后不平等程度逐年上升。与城市相比,间接税在整体收入水平较低的农村地区,会愈发加重该地区内部的贫富差距;虽然在农村地区税收仍然不可避免地具有加重收入分配不平等的特性,但随着时间推移这一特性有所缓解。     

税源管理刍议

税源管理问题是世界各国都十分重视的税收问题,发达国家的税源管理经验给我们提供了一定的借鉴和启示。目前我国的税源管理和监控还很不完善,由此造成的税收流失现象不容乐观。因此,借鉴国际先进经验,加强税源管理刻不容缓,要确定一个新的思路,在制度性、信息化,以及服务体系和司法保障等方面进一步完善,加大建设力度。     

我国税收政策的转轨分析:由新一轮税改引发的思考

"总体税收增长,结构有增有减",或者说,保持税收收入较快增长,是长期以来我们坚持的税改政策,并事实上已上升为一种改革理念.新一轮税改实质上是一种"结构性减税",并对这一理念提出了挑战.以此为契机,我们的税改政策理念应发生根本转变,正本清源,由长期以来因各种因素而被迫形成的"偏轨"转到促进经济社会发展的正确轨道上来.     

Extending William Baumol’s theory on entrepreneurship and institutions: lessons from post-Second World War Greece

Abstract

This article examines William Baumol’s theory about the interaction between taxation and entrepreneurship and proposes an extension to it. The analysis shows that the traditional form of Baumol’s model, focusing mainly on the level of taxes, cannot be used in order to explain what happened in the Greek case. Utilising historical evidence from the mid 1950s to the late 1980s, this article confirms that problematic tax rules create difficulties for entrepreneurship and can lead to unproductive forms of it, as Baumol suggests. However, the focus here is on aspects of the system of taxation that Baumol’s model, examining solely tax rates and levels of taxation, neglected. It is shown that, as far as Greek entrepreneurship is concerned, the adverse effects of the system of taxation came not from the level of taxes, but mostly from a series of issues that increased its perceived unfairness and illegitimacy. Some of such issues were the complexity and frequent change of legislation, the insufficient organisation of the tax bureaus as well as the lack of adequate training and arbitrariness of the members of tax services. The evidence presented here suggests that Baumol’s model can be enriched by taking into consideration these aspects of taxation too.     

中国城乡税制格局的演变

本文以权威性的税收史料为依据,比较全面、概要地描述了中国城乡税制演变的轨迹,认为中国城乡税制差异的出现是中国社会、经济发展到一定阶段的产物,城乡税制的统一也是社会、经济发展到一定阶段的结果.     

Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief?

Many European countries exempt foreign profits from domestic corporate taxation. At the shareholder level, however, all corporate profits are taxed, and double taxation relief is granted only for domestic corporate taxes. This paper attempts to rationalize this tax policy. In the presence of double taxation agreements which exempt foreign profits from domestic corporate taxation, countries may use shareholder taxes to tax these profits. The disadvantage of shareholder taxes is that they create incentives to sell domestic firms to foreigners. But double taxation relief for domestic profits may preserve domestic ownership. Our results imply that national dividend tax policies may be a factor contributing to the empirically observed home bias in investment.     

Taxation and Bank Efficiency: Cross-Country Evidence

This paper investigates the relationship between the effective tax rate on bank income and bank profit efficiency. Our sample consists of 3,472 observations from 533 publicly quoted commercial banks operating in 46 countries between 2001 and 2009. We estimate a global frontier while controlling for various country-specific characteristics such as regulations, macroeconomic conditions, market concentration, and financial and overall development. The results indicate that a higher tax rate results in higher pre-tax profit efficiency. However, the relationship is non-linear, indicating that there is a point after which a further increase in taxation reduces bank profit efficiency. We also find that concentration in the banking sector enhances the effect of taxation on profit efficiency. Overall, the results provide some support to the tax-shifting hypothesis. However, there is no robust evidence that the impact of taxation on profit efficiency is influenced by the extent of private monitoring.     

Multinationals,Intra-Firm Trade and the Taxation of Foreign-Source Income

Most countries use the tax credit scheme instead of the tax deduction scheme to alleviate double taxation of foreign earnings. Under the tax deduction scheme, double taxation is alleviated by treating foreign taxes paid as business cost deductible against domestic income rather than allowing them to be credited against the taxes levied by the home country (as is the case under the tax credit system).This paper examines how the two tax systems affect trade between affiliates of a multinational firm.     

Taxes,start-up costs,and innovative entrepreneurship

Prior research investigates the role of start-up costs and taxes with regard to entrepreneurship. Yet, little distinction is made regarding the type of entrepreneurship, particularly innovative versus non-innovative entrepreneurship. We shall argue that start-up costs and taxes are associated in different ways with innovative versus non-innovative entrepreneurship. Taxes being recurring costs should mainly relate to innovative entrepreneurship, whereas start-up costs being one-off costs should mainly relate to non-innovative entrepreneurship. Analyzing a dataset of 632,116 individuals, including 43,223 entrepreneurs from 53 countries, we can partially confirm our predictions. Corporate taxes show a negative relationship with innovative entrepreneurship, whereas income taxes seem to have no relationship. High start-up costs have a positive relationship with innovative entrepreneurship, although this finding only holds true in cross-sectional investigations. Our paper contributes to the discussion on how governmental regulation and taxes relate to entrepreneurship.     

Coordinating tariff reduction and domestic tax reform

A key obstacle to fundamental tariff reform in many countries is the revenue loss that it ultimately implies. This paper establishes and explores a simple and practicable strategy for realizing the efficiency gains from tariff reform without reducing public revenue, showing that for a small economy a cut in import duties (respectively, export taxes) combined with a point-for-point increase in domestic consumption taxes (production taxes) increases both welfare and public revenue. Increasingly stringent conditions are required, however, to ensure unambiguously beneficial outcomes from this reform strategy when allowance is made for such important features of reality as non-tradeable final goods and tradeable intermediate inputs.     

Who bears the burden of international taxation? Evidence from cross-border M&As

Cross-border M&As can trigger additional taxation of the target's income in the form of non-resident dividend withholding taxes and acquirer-country corporate income taxation. This paper finds that this additional international taxation is fully capitalized into lower takeover premiums. In contrast, acquirer excess stock market returns around the bid announcement date do not appear to reflect additional taxation of the target's income. These findings suggest that international taxation is considered to be burdensome and that the incidence of this taxation is primarily on target-firm shareholders.