个税起征点调整的思考

近来,个税又一次成为人们议论的焦点,关于起征点上调、调整到多少才合适的争论不绝于耳,笔者在梳理了我国个税调整的历史后,提出4点理由,主张个税起征点调整到5000元,并指出,5000元的标准并不超前,适合当前的经济形势。     

个税起征点调整的思考

近来,个税又一次成为人们议论的焦点,关于起征点上调、调整到多少才合适的争论不绝于耳,笔者在梳理了我国个税调整的历史后,提出4点理由,主张个税起征点调整到5000元,并指出,5000元的标准并不超前,适合当前的经济形势.     

中国个税调整后的政策分析

2011年9月1日,新修改的个人所得税法正式实施。分别分析调整后对纳税人税负的效应分析和对国家经济的效应。在中国个人所得税实施的过程之中还存在着个税效应不均衡、征收手段落后、分类所得税制缺陷等问题。提出以家庭为单位征税,预缴与年终清算以及强化个税的社会功能等建议。     

个税起征点调整与税制改革

今年两会前夕,温家宝总理专程来到中国政府网和新华网访谈室,接受联合专访,同海内外网友在线交流。在回答网友问题时,温总理表示,我们将提高个人所得税薪酬的起征点,这是我们今年给老百姓办的第一件实事。自个人所得税开征以来,就起征点提高在国内有过三次较大的争议。第一次自1993年至2006年间,争议结果,2006年10月全国人大常委会表决通过将个人所得税起征点从800元提高到1600元。     

借鉴美国经验强化个税征管

我国的个人所得税是最难征管,也是税收流失最严重的一个税种,实征数只占应征税收的50％左右。其中工薪收入征得好一点,其他特殊的高收入群体很难征管到位。而在美国,所得税的征收效率在85％-95％之间,征管制度很值得借鉴。     

基于公平原则的个税改革探讨

随着社会经济发展,分类课征的个税制度在调节收入再分配、促进社会和谐发展、实现税收公平方面的作用越来越突出.在逐步向综合与分类相结合的个人所得税制转变的背景下,从当前个税公平性分析入手,立足我国实际,在借鉴发达国家经验的同时探讨个税改革问题.     

关于个税起征点调整的思考

本文从个税起征点涵义入手,介绍了我国历次个税起征点的调整,提出各方关于此次起征点提高的争议,并给出了完善个税起征点的建议,以期使个人所得税更好地发挥其作用.     

关于个税起征点调整的思考

本文从个税起征点涵义入手，介绍了我国历次个税起征点的调整，提出各方关于此次起征点提高的争议，并给出了完善个税起征点的建议，以期使个人所得税更好地发挥其作用。     

The corporate income tax in an open economy

The paper begins with a brief review of the distortion literature, stressing its relation to the general equilibrium consequences of the corporate income tax. The consequences for international trade of the distortions associated with the tax are then examined, and among other things it is found that trade could reduce welfare. Finally, the implications of trade for the incidence question are examined, and it is shown that whether labor or capital bears the burden of the tax depends entirely on whether the tax is imposed in the labor-intensive or the capital-intensive industry.     

Savings neutrality for the new personal income tax in Spain

The primary aim of this research is to identify to which extent alternative ways of savings are treated differently by the Spanish personal income tax before and after the tax reform of 1998. The proposed measure for appraising savings tax neutrality is based on the methodology of effective tax rates, originally developed by King and Fullerton [1983a, 1983b] and adapted to the Spanish case by González-Páramo [1991, 1995] and González-Páramo and Badenes [1999]. In light of the results, support is found for the expected lack of neutrality under the 18/91 law and the 40/98 law. However, in the savings taxation arena, it is possible to appreciate a trend toward greater doses of simplicity and neutrality as means of a closer treatment between capital income and capital gains returns.This project was funded by the Distance Teaching National University.     

企业统计制度改革的误区及其思考

企业统计是企业统计人员收集、汇总企业生产经营过程中的有关数据和情报，进行整理之后提供给各级领导，使领导掌握企业的生产和经营的具体情况，作为下步的调度和决策依据。本文主要分析目前我国企业在统计制度改革过程中存在的一些误区，提出自己的建议。     

Consumption tax revenue and personal income tax: analytical elasticities under non-standard tax structures

This article models the elasticity of consumption taxation faced with changes in disposable income. Its calculation makes clear the importance of the design of the personal income tax and of the changes caused to the consumption of taxpayers. The modelling is performed for both individual taxpayers and the population as a whole.     

Modelling aggregate personal income tax revenue in multi-schedular and multi-regional structures

This paper derives analytical expressions for aggregate personal income tax revenue obtained from a multi-schedular and multi-regional personal income tax system, with revenue divided among central and regional governments. Aggregate income tax revenue is expressed as a function of characteristics of the distribution of taxable income, making it possible to identify the sources of revenue differences among regions. The approach is applied to the tax structure in Spain, and the effects of income distribution differences among the Spanish regions are examined.     

Evaluating social welfare and redistributive effects of Spanish personal income tax reform

Spain has recently concluded a process of wide-ranging reform of its personal income tax (IRPF), in force since 1992. The new IRPF is applicable from 1999 onward. The aim of this article is to analyse the implications of this tax reform for the distribution of personal income, and additionally to provide a comparative evaluation in terms of social welfare of both taxes. Empirical analysis is performed by a simulation exercise, employing the microdata contained in the Institute of Fiscal Studies’?IRPF Panel of Taxpayers. The analysis shows that the new IRPF induces a redistributive effect slightly lower than the old IRPF. The greater redistributive potential of the progressive structure of the new tax proves to be insufficient to compensate for the contrary effect caused by reduction in the level of tax liability. However, this new tax unambigously permits, in an inequality-adverse society, a higher level of social welfare than that attained by the old tax.     

The political economy of capital market integration and tax competition

This paper investigates the effect of capital market integration (CMI) on capital taxes in a political economy framework in which policy is influenced by lobbying of interest groups. CMI increases the efficiency cost of the capital tax, which introduces incentives to reduce the tax rate, but also reduces lobbying by owners of capitalists, which introduces countering incentives to increase the tax rate. CMI can therefore result in a higher capital tax rate. When the market share of each country is small, CMI may increase government supply of public goods and enhance efficiency, which implies that, in the presence of policy endogeneity through lobbying, decentralized policymaking can be more efficient than centralized policymaking.     

Fiscal adjustment and labor market dynamics in an open economy

This paper studies the labor market effects of fiscal adjustment in a two-sector, three-good intertemporal framework. Key features of the model are an informal sector, minimum wages, unionized labor in the formal economy, imperfect labor mobility, and public production of intermediate inputs. “Luxury” and wait unemployment prevail in equilibrium. It is shown that if unions care sufficiently about employment, and if the degree of openness is high, an increase in the price of government services may reduce unemployment in the steady state. A similar result would hold in an efficiency-wage setting if the “disciplinary effect” of unemployment is sufficiently strong.     

Revenue-maximizing tax rates in personal income taxation in the presence of consumption taxes: a note

This article computes revenue-maximizing tax rates in personal income taxes in the presence of consumption taxes. It finds that the traditional Laffer analysis, which neglects the effects of marginal tax rates on consumption, overestimates the magnitude of revenue-maximizing tax rates. The bias caused by this oversight is computed.     

基于DEA方法的个税征管效率评价

税收征管效率是目前税收研究中受到密切关注的热点问题.针对征收过程中流失较为严重的税种——个人所得税,构建了一个DEA模型,对1994年分税制改革以来我国个人所得税的征管效率进行了有效生评价,并分析了其变化趋势.一个税种的征管效率往往并不只受到一种因素的影响,而是多种因素协同作用的结果.DEA方法作为一种多指标的综合评价方法,在这方面具有非常好的应用价值.