Tax Competition and the Distribution of Income*

In this paper, we provide a two-country, two-class model of asymmetric capital tax competition. We show formally that poor people living in small countries can benefit from capital tax competition and therefore they are in favor of it. In order to benefit from capital inflow from larger countries, poor people in smaller countries accept less within-country income redistribution. As a consequence, between-country income inequality is increased by tax competition.     

间接税负担对收入分配的影响分析

本文利用城市住户调查资料考察了中国增值税、消费税和营业税这三项主要的间接税在不同收入群体的负担情况。我们的研究表明 ,低收入家庭收入中负担增值税和消费税的比例大于高收入家庭 ,但高收入家庭收入中负担营业税的比例大于低收入家庭。整个间接税是接近成比例负担的。间接税恶化了收入分配 ,但并不显著     

税收与收入分配:基于发展中国家个人所得税的思考

对于税收分配作用的不同理解和看法导致了税制设计方案的差异。发达国家普遍采用的累进综合个人所得税在发展中国家里面临着更高的管理成本、遵从成本、经济效率成本和政治成本,因而可能不是发展中国家实现收入分配职能的最优策略。对于中国而言,未来个人所得税的改革方向应当是在合理确定劳动所得和资本所得税负水平的基础上,根据纳税人家庭人口数量及就业状况对费用减除标准加以细分。在商品税方面,对日常生活必需品和农业生产资料免征增值税,将更多奢侈品纳入消费税的征收范围,并对与低收入群体日常生活密切相关的服务项目免征营业税。     

间接税归宿的累退性与居民收入不平等

本文构建了间接税归宿的累退性与居民收入不平等关联的理论模型,该模型表明,间接税累退程度越高,居民收入越不平等。运用中国数据,估算累退性指标,本文发现,中国间接税具有累退性,并且增值税和消费税的累退性较强,营业税累退性稍弱,它们不同程度地恶化了居民收入不平等。本文最后提出了政策建议。     

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.     

个人所得税制度的收入分配效应——基于微观模拟的研究途径

本文提供了一个微观模拟模型,用于分析我国个人所得税制度的收入分配效应.模型通过收入调整、收入时化和税收制度实施更新微观个体的收入状态,通过对微观个体收入状态的统计估算税收制度的收入分配效应.应用吉林省城镇居民的微观数据,我们对个人所得税制度的收入分配效应进行了模拟.模拟结果表明:个人所得税制度的谩计基本满足居民之间和地区之间税负公平原则;尽管目前个人所得税制度的实施没有起到明显降低城镇居民收入差距的效果,但随着居民收入水平的持续增长和收入差距的不断扩大,税收制度调控居民收入分配的能力将不断增强.     

Share Ribs and Income Distribution*

The connection between changes in commodity prices and the distribution of income is a question of active interest since the 1941 Stolper-Samuelson Theorem. In higher dimensions results are obtained only if structure is imposed. Here we assume that each of n-industries is alike in the shape of the profile (rib) of distributive factor shares with a permutation of factor numbering such that industry n is most intensive in factor n. Such a structure reveals either a strong version of the Stolper Samuelson Theorem or a Neighborhood oscillation pattern depending on the shape of the share ribs.     

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.     

A Tax Package to Reduce the Marginal Rate of Income Tax and the Wage Demands of Trade Unions*

To reduce the level of tax evasion, a shift of taxation away from income tax and towards a consumption tax has been proposed in Australia. This paper shows that for such a shift to maintain revenue but not induce trade unions to raise their wage demands, it is necessary that the income tax threshold be increased. Numerical examples of desirable tax packages are given.     

个人所得税：基于博弈论的偷逃税行为分析

偷述个人所得税问题与税务机关的稽查概率、稽查成本、处罚标准、税率及纳税人内疚成本等因素相关。税务机关提高稽查概率，提高处罚标准，加强纳税宣传是防止和减少偷逃税行为的有效措施。     

我国现行税制结构影响居民收入分配差距的实证分析

就现行税制而言,增值税和消费税扩大了居民的收入差距,个人所得税对缩小居民收入差距有良好的促进作用.因此,在我国以流转税为主体的现行税制结构对居民收入分配差距的影响不甚显著.要充分发挥税收调节居民收入分配的功能,还依赖于税制结构的调整与优化,只有增加所得税、尤其是个人所得税在税收收入中的比重,相应降低流转税特别是增值税的比重,税收负担才有可能向高收入阶层转移.     

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.     

间接税改革的宏观经济效应:一般均衡分析

建立一个研究中国整体经济的可计算一般均衡(CGE)模型.对我国现行税制间接税税率调整,间接税向直接税转化,间接税调整对储蓄、投资的影响等措施的宏观经济效应进行分析,提出一些可供选择的税收政策改革方案.在此基础上,指出了本CGE模型的局限与改进方向.     

调节居民收入分配差距的财税视角分析

本文基于我国居民收入分配差距拉大的现实，分析了我国居民收入差距拉大的财税成因，提出了强化财税对居民收入分配差距调节功能的对策思路。     

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.     

间接税归宿对城乡居民收入分配影响研究

使用全国城乡家庭消费和收入微观数据考察间接税对于城乡收入差距和收入分配的影响发现:平均来看,全国居民负担的税收占收入的比例是10.6%;不论在全国范围来看还是分别在城乡内部来看,间接税负担都呈现累退:低收入的负担率高于高收入的负担率。在城乡之间,城镇居民的税收负担率高于农村居民的税收负担率。间接税增加了城乡内部不平等,降低了城乡之间的不平等。间接税主要对低收入群体影响较大,略微恶化了整体收入不平等。     

个人所得税收入能力与税收流失的实证研究——以山东省为例

本文以山东省为例,把个人所得税收入能力分为现实收入能力和潜在收入能力两个层面。山东省个人所得税现实收入能力较全国平均水平为低,更远远低于国际水平。而从潜在收入能力来看,山东省个人所得税潜在收入能力巨大,但转化能力不足,税收流失率从2000年的37.75%增加到2007年的58.70%。究其根源,信息不对称、征管权与收入归属权不匹配、纳税人遵从率低和税制的低效等是造成这一现象的主要原因。