个人所得税扣除政策绩效的评价与测度

本文基于技术经济学项目评价指标的广泛适用性,对个人所得税扣除政策的成本与收益进行了评价与测度.这种探索有助于深化个人所得税制的研究.     

Itemised Deductions: A Device to Reduce Tax Evasion

With direct incentives and sanctions being the most common instruments to fight tax evasion, the theoretical literature has tended to overlook indirect schemes, such as itemised deductions, in which one agent's behaviour affects the likelihood that others will declare their revenue. Itemised deductions provide an incentive for consumers to declare their purchases. This induces a partial shift in the demand from the black market to the legal one, for consumers need a transaction receipt to enjoy the tax deduction. I show that it is possible to increase tax proceeds by choosing a suitable level of itemised deduction, and this, for any level of taxation. Indeed, the cost for the tax authority on the consumers' side is more than compensated for by the extra proceeds generated on the sellers' side.     

Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered

Abstract. We examine the optimal tax and education policy in the case of a dual income tax. Incorporating an educational sector and endogenous capital taxation, we show that the results in Nielsen and Sørensen's study are vulnerable with respect to assumptions on the elasticity of unskilled labor supply. Tax progressivity results residually, whereas educational policy guarantees an optimal tax wedge on, but not necessarily efficiency in, educational investment. The less elastic are the unobservable educational investment and skilled labor (the latter relative to unskilled labor supply), and the more educational policy cares about the skilled labor supply, the more progressive the tax system will be. Education will be subsidized on a net basis if the complementarity effect on the skilled labor supply is strong and important; however, there is also an offsetting substitutability effect of the unskilled labor supply at play.     

The Optimal Linear Income Tax Model: Utility or Equivalent Income?

This paper compares the use of equivalent income with that of utility, in the social welfare function, in optimal income tax models. Equivalent income is a money metric welfare measure that, unlike utility, is not affected by monotonic transformations of utility. The use of equivalent income is found to produce an optimal tax rate that is more sensitive to the degree of inequality aversion, compared with the use of utility. With Cobb-Douglas and CES utility functions, the optimal tax rate is the same for utility and equivalent income where relative inequality aversion is unity. When using equivalent incomes, the case for high marginal rates does not depend on the assumption of a very low elasticity of substitution between consumption and leisure.     

The Optimal Asymptotic Income Tax Rate

This paper shows that a policy maker needs only two types of information to set the optimal income tax rate at the top: a measure of labor supply elasticity and the shape of skills distribution. We find that the asymptotic tax rate is not affected by the degree of inequality aversion as long as the marginal utility of consumption converges to zero. By using empirically plausible estimates for the compensated labor supply elasticity and the shape of skills distribution, we find that the optimal marginal tax rate at the top should be between 33% and 60%, which is in line with the existing rates in the real world.     

个人所得税收入结构和税负弹性的变化趋势与优化建议

税收弹性反映税收增长对收入增长的灵敏性,而税负弹性则反映税负变动对应税收收入变动的灵敏性,增收不一定增加税负。对2004~2016年我国个人所得税收入统计数据分析发现,个人所得税收入总体变化稳定,工资薪金所得在历年个人所得税收入中占比都较高。但各应税项目的结构性收入、税收负担及税负弹性变化不一,工资性收入、经营性收入和财产性收入的税负灵敏度差异明显。我国正逐步完善个人所得税制度,应进一步优化简并分类,实现综合与分类结合计征,规范税前减除标准和范围,调整并优化税率,完善个人收入与财产税源信息监管。     

个人所得税费用扣除全国统一存在的问题及对策

2006年1月1日起,我国个人所得税工资薪金所得的费用扣除额全国统一调整为1600元,这是国家基于实际需要作出的适时调整,在一定程度上减轻了工薪阶层的纳税负担,但这种全国统一的费用扣除额没有考虑我国经济发展的地方不平衡性和不同纳税人之间家庭结构的差别。鉴于此,本文建议由国家规定各省(直辖市、自治区)的基准费用扣除额,各省、自治区、直辖市确定其具体执行额,国家以基准费用扣除额对各省、自治区、直辖市确定的费用扣除额进行监督。     

所得税重复征税的理论界定与规避策略——以新《企业所得税法》为例

重复征税是指对同一课税对象或同一税源征收一次以上的税收,所得税重复征税主要包括有对已分配利润的重复征税和对未分配利润的重复征税两种情形。所得税在现代税制结构中发挥着重要作用,所得税重复征税问题容易造成资源配置的扭曲,防止所得税重复征税问题应该从建立法人所得税制度、对股票红利实行免税、健全国内"税收饶让抵免"机制以及完善免除国际重复征税的方法等方面入手。     

The Enforcement of Income Tax Laws: Efficiency Implications*

Complete enforcement of income tax laws, designed to reduce income tax evasion to zero, is shown to be inefficient. Starting from a 'full compliance' policy, it is shown that a marginal reduction in enforcement will always allow for tax reductions, hence increases in the ex-ante utility levels of taxpayers. Only if the tax structure is rigid can full compliance be optimal.     

Environmental Tax Reform and Growth: Income Tax Cuts or Profits Tax Reduction

This study investigates how recycling revenues, which are generated by environmental taxes, affect growth through different types of tax cuts. A growth model with creative destruction (Aghion and Howitt Econometrica 60(2):323–351,1992, Aghion and Howitt The economics of growth, 2009) is modified to include the production of final output as a source of pollution. This paper demonstrates that introducing an environmental tax, accompanied by either an income tax cut or a profits tax reduction, increases the output growth rate. The analysis also shows that, if technological change is resulted from deliberate activities of economic agents, the reduction of the profits tax rate for an intermediate monopolist is more growth-enhancing than an income tax cut since a profits tax reduction directly promotes R&D activities.     

古典制所得税与归集制所得税的比较研究——兼论我国的所得税一体化改革

公司所得税与个人所得税如何相互配合已成为现代所得税制设计的关键问题。古典制由于重复征税会造成税负不公,并影响公司的融资决策;而归集制可以减少或消除重复征税,实现纵向公平,并保持对公司融资决策的中性影响。所以从公平和效率两方面考虑归集制均优于古典制。我国适时进行所得税一体化改革具有重大的现实意义。     

调节收入分配的税式支出政策

一、税式支出的基本概念 1.税式支出的含义 从一般意义上来说,税式支出是指一国政府为了实现一定社会经济目标,通过相关法律、法规的制定,对基准税制规定的纳税人法定纳税义务给予减免所放弃的税收收入。     

改革个人所得税制问题的争议

当前对于改革我国个人所得税制,有人强调应该定位于“收入”,还有人则强调要定位于“调节”,这两种观点,都嫌有失偏颇,作者认为,应该适当提高而不是降低个人所得税的扣除额,辅之以轻税重罚,反而可以增加国家收入,应该均衡地调节不同层次人群的收入,而不是一味加大调节力度,可以做到既缓和社会矛盾,又不致挫伤劳动积极性,导致人才外流。     

完善个人所得税制度的路径选择

随着经济的发展,我国个人所得税制逐渐显现出许多矛盾和问题,导致税负不公和偷逃税问题严重。因此,应借鉴成熟的市场经济国家经验,结合我国国情,稳步推进个人所得税改革,还原个人所得税立法初衷。     

论税收对要素收入分配的影响

我国自1994年分税制改革以来,一方面税收收入保持高速增长,另一方面国民收入分配格局发生显著变化——劳动要素分配份额迅速下滑,资本要素分配份额逐渐上升。本文的理论分析表明,税收通过替代效应和收入效应影响要素收入分配,前者改变了生产中要素相对投入比例,从而改变了税前要素收益率,后者则是通过直接税影响到税后要素收益率。本文利用系统GMM估计进行的实证分析表明,我国税收对要素收入分配具有明显影响:就直接税而言,企业所得税降低了资本分配份额,个人所得税中对劳动征税部分降低了劳动分配份额;就间接税而言,增值税明显降低劳动分配份额但对资本分配份额的影响不明显,营业税明显降低资本分配份额而对劳动分配份额的影响不明显。因此,如果从有利于调整要素收入分配格局角度考虑,我国有必要进一步调整现行税收政策、完善税收制度。     

我国贸易收支持续顺差的成因与调整思路

我国贸易收支持续顺差主要是由于国内居民消费和投资需求不足及其它引起出口增长速度远快于进口增长速度等因素.这些原因多是我国不完善的社会经济制度和社会信用体系及环境污染等问题共同作用的结果.我国贸易收支调整的思路是:扩大财政支出、强化节能减排、加快完善经济体制和政府职能转变.     

Feasible Net Income Distributions under Income Tax Evasion: An Equilibrium Analysis

We investigate how redistribution of income is affected by the fact that income is privately observed and agents may not be truthful in their reports to tax authorities. In response, the government establishes an audit mechanism with penalties. Adhering to a signaling equilibrium concept, we prove that agents resort to mixed strategies, which makes it difficult for tax authorities to identify the true types. The audit strategy has a cutoff property: All income declarations below the pivotal income are audited with a constant probability; other declarations are not audited. In spite of not necessarily being truthful, agents whose true income is below or equal to the pivotal income pay their liability and, consequently, the government is implementing the designated tax schedule for those agents. In equilibrium, penalties and tax corrections equal the audit cost. Consequently, the audit system does not contribute directly to revenues, and its role is restricted to supporting the equilibrium.     

Income Shifting within a Dual Income Tax System: Evidence from the Finnish Tax Reform of 1993*

Dual income tax systems can suffer from income that shifts from progressively taxed labour income to capital income, which is taxed at a lower, flat rate. This paper empirically examines the 1993 Finnish dual income tax reform, which radically reduced the marginal tax rates on capital income for some, but not all, taxpayers. We measure how overall taxable income and the relative shares of capital income and labour income reacted to the reform. We find that the reform led to a small positive impact on overall taxable income, but part of the positive response was probably offset by income shifting among the self‐employed.     

Towards a Negative Income Tax System for Australia

The undue complexity of the Australian tax-transfer system is outlined as are the associated high effective marginal tax rates for many individuals and families. A negative income tax system is a possible solution to these problems.
The most radical version of negative income tax is a 'basic income/flat tax' system which combines universal tax credits (that vary according to presence of children, disability etc.) and a flat tax rate on private income. Using NATSEM's microsimulation model STINMOD it is found that to ensure that no current social security beneficiaries become worse off under such a system would either be very expensive to introduce or require a tax rate that is likely to be unacceptably high. Less radical versions of negative income tax are also costed, incorporating the possibility of varying tax rates, the tapering out of tax credits, and placing some restrictions on the granting of tax credits. This makes negative income tax look more feasible.
The analysis does not incorporate behavioural responses. Since the motivation for a negative income tax system is largely to achieve such responses (for example, labour supply responses), this feasibility analysis might have been unduly harsh. Research is required to incorporate behavioural responses into the analysis.     

个税工薪所得费用扣除标准提高的影响及进一步税改的策略选择

本文阐述个人所得税工薪所得费用扣除标准提高对纳税人、国家财政及立法产生的积极影响,提出个人所得税进一步改革的基本策略。