共查询到20条相似文献,搜索用时 187 毫秒
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社会关注了多年的燃油税改革,在拖了10年后,如今终于实行了。
国家发改委、财政部、交通部、国家税务总局公布的《成品油价税费改革方案》引起了社会上的热议。对此,我们不妨冷静下来回首追问:我国为何要开征燃油税?开征的目的是什么? 相似文献
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有关燃油税即将开征的消息近期不绝于耳,延宕十余年的燃油税即将“破茧而出”,可以说是税收制度和环保举措上的一大进步。燃油税体现了社会公平,有利于环保,它的改革不仅对国民经济影响意义重大,与每个人的生活也息息相关。在新华网的调查中.九成网友都表态非常支持燃油税开征,但在现有的条件下.燃油税对于个人而言是否值得弹冠相庆还有待考验。 相似文献
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自1994年中央提出实施燃油税方案至今已经有14个年头。而随着当今国际油价的起伏,外界对燃油税是否即将推行也存在众多议论。本文从博弈的角度分析了我国燃油税开征的难点,并就实施中遇到的难题进行利益平衡进而提出自己的观点。 相似文献
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燃油税改革已被各界呼吁了十余年,但时至今日,有关方面在谈到燃油税时的公开表述仍是"择机出台"。随着国际油价近期持续下跌,市场对燃油税推出的预期也开始不断加强。开征燃油税,对许多行业将带来重要影响,可谓几家欢喜几家愁。 相似文献
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Kenji Matsui 《International Tax and Public Finance》2012,19(6):800-818
This paper derives an appropriate standard price that can be used by the tax authorities of a country for auditing transfer prices in multinational firms (MNFs) for the purpose of social welfare maximization of the country. We assume that the corporate tax rate in the host country, where MNFs undertake foreign direct investment to locate their manufacturing divisions, is lower than that in the home country. Our conclusion is that the tax authorities of the home country should not always force MNFs to hold down the transfer price through a too strict audit standard if it aims to maximize social welfare of the country in the long-run equilibrium. This result implies that tax authorities face a trade-off between consumer welfare and tax revenue when determining the standard price used for auditing. One notable implication is that the tax authorities should raise the upper-limit price allowed for internal transfers as the elasticity of substitution between brands for consumers decreases. 相似文献
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David R. Agrawal 《International Tax and Public Finance》2012,19(4):574-597
The discontinuous tax treatment of sales at borders creates incentives for individuals to cross-border shop. This paper addresses whether it is optimal for a state composed of multiple regions to levy differentiated commodity tax rates across the regions. In a model where states maximize social welfare, a state’s optimal commodity tax system is almost always geographically differentiated. The optimal pattern of geographic differentiation critically depends on fundamental parameters as well as whether the state has a preference for high or low taxes. Under the assumption that utility is linear in consumption and that the elasticity of cross-border shopping is less than unity in absolute value, high-tax states will find it optimal to set a tax rate that is lower in the border region than in the periphery region and low-tax states will find it optimal to set a tax rate that is higher in the border region than in the periphery region. Optimizing high-tax states will set a higher tax rate in the border region if the social welfare measure is sufficiently redistributive. With welfare maximization, it is possible for taxes to be higher in the region near the state border—an outcome that cannot arise when the government cares only about total tax revenue. 相似文献
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Juan Carlos Conesa 《Journal of Monetary Economics》2006,53(7):1425-1450
This paper computes the optimal progressivity of the income tax code in a dynamic general equilibrium model with household heterogeneity in which uninsurable labor productivity risk gives rise to a nontrivial income and wealth distribution. A progressive tax system serves as a partial substitute for missing insurance markets and enhances an equal distribution of economic welfare. These beneficial effects of a progressive tax system have to be traded off against the efficiency loss arising from distorting endogenous labor supply and capital accumulation decisions.Using a utilitarian steady state social welfare criterion we find that the optimal US income tax is well approximated by a flat tax rate of 17.2% and a fixed deduction of about $9,400. The steady state welfare gains from a fundamental tax reform towards this tax system are equivalent to 1.7% higher consumption in each state of the world. An explicit computation of the transition path induced by a reform of the current towards the optimal tax system indicates that a majority of the population currently alive (roughly 62%) would experience welfare gains, suggesting that such fundamental income tax reform is not only desirable, but may also be politically feasible. 相似文献
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Yulia Kuchumova 《International Tax and Public Finance》2018,25(4):841-866
The suspension of a driver’s license or the revocation of a passport or a professional license are used by the tax authorities as sanctions for failure to comply with tax obligations and are referred to as collateral tax sanctions. In this paper, I propose a new rationale for why it may be beneficial to use collateral tax sanctions for the purpose of tax enforcement. By affecting consumption and providing enforcement targeted to a group, collateral tax sanctions may allow the government to impose punishment correlated with an individual’s earning potential. Such punishment also makes the effective tax rates correlated with an individuals’ earning potential and therefore leads to a more effective redistribution of income. I show that the use of collateral tax sanctions could increase the CES social welfare function when the skill distribution of the targeted group first-order stochastically dominates the skill distribution of the other group and the social welfare function is sufficiently concave. 相似文献
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公司需要对雇员、环境、社会公益事业承担社会责任,这种公司社会责任的实现需要法律的激励,尤其是税法的激励,但实践中税法在激励公司履行社会责任方面存在严重的缺位。为此,建议尽快完成促进公司履行环境保护、资源利用以及参与社会公益事业方面社会责任的税法补缺。 相似文献
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本文在增值税抵扣机制的投入产出价格模型中引入社保费和成本传导机制,并利用2017年中国投入产出表和税收数据模拟分析了不同成本传导率条件下,减税降费的价格效应和福利效应。研究表明:(1)减税降费使得各行业产品价格降低,对第三产业的价格影响最为明显。(2)成本传导率越高,则产品价格的下降幅度越大。当成本传导率分别为1/3、2/3和1时,各行业产品价格的平均下降幅度分别为0.32%、0.93%和2.66%。(3)较为合理的中国整体成本传导率约为1/3,减税降费是2019年中国PPI下降的主要因素之一。当成本传导率为1/3时,模拟计算的PPI下降幅度与国家统计局公布的2019年PPI的下降幅度(-0.3%)非常接近。(4)减税降费使消费者价格下降,居民福利得以改善,且城镇居民福利改善高于农村居民。随着价格传导率增大,城镇居民与农村居民的人均福利改善差距扩大。 相似文献
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This paper analyzes the choice of commodity tax base when countries set their taxes noncooperatively in a two-country symmetric
reciprocal dumping model of intraindustry trade with free entry and trade costs. We show that the consumption base (destination
principle) dominates the production base (origin principle) when trade costs are high or demand is linear. For lower levels
of trade costs and nonlinear demand, the welfare ranking of the two tax bases is ambiguous. Hence, there is no clear preference
for a tax principle with an ongoing movement toward closer economic integration. 相似文献
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Raymond G. Batina 《International Tax and Public Finance》2012,19(6):819-843
The classic capital tax policy externality is studied in the presence of a social security program where both the benefits and taxes depend on wages in an overlapping generations economy with many countries and mobile capital. We study the response and welfare implications of a coordinated capital tax rate increase across countries competing for the mobile tax base on the initial generations, the transition, and the steady state. The tax increase is initially completely capitalized, but some of the burden is shifted to labor on the transition path and in the steady state. Several new welfare effects are uncovered including an effect involving the parameters of the social security program. Sufficient conditions are provided so that all current and future generations are better off from the reform. However, social security may reduce the gain to capital tax reform. 相似文献
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Peter Birch Sørensen 《International Tax and Public Finance》2017,24(5):731-753
The tax bias in favour of debt finance under the corporate income tax means that corporate debt ratios exceed the socially optimal level. This creates a rationale for a general thin capitalization rule limiting the amount of debt that qualifies for interest deductibility. This paper sets up a model of corporate finance and investment in a small open economy to identify the optimal constraint on tax-favoured debt finance, assuming that a given amount of revenue has to be raised from the corporate income tax. For plausible parameter values, the socially optimal debt-asset ratio is 2–3% points below the average corporate debt level currently observed. Driving the actual debt ratio down to this level through limitations on interest deductibility would generate a total welfare gain of about 5% of corporate tax revenue. The welfare gain would arise mainly from a fall in the social risks associated with corporate investment, but also from the cut in the corporate tax rate made possible by a broader corporate tax base. 相似文献
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税收收入中性约束下最优环境税率研究 总被引:1,自引:0,他引:1
通过构建完全垄断企业与政府的两阶段博弈模型,对政府如何制定最优环境税率,实现税收收入中性约束下社会福利最大化及企业利润最大化问题进行了分析。研究发现:在一定的条件下,环境税率和其他税率越高,企业产出水平和排污量越低;当政府的税收收入较少时,环境税率与排污的边际损害程度呈现倒 U 型;而当政府税收收入较高时,环境税率随着排污的边际损害程度的提高而增加。据此提出环境税改革的建议:一是采取有差别的环境税率;二是将污染物排放的边际损害控制在一定范围内;三是适时调整环境税税率,并同时辅之以相对应的配套改革措施。 相似文献