The German Tax Reform of 2000

Fundamental tax reform was a long time coming to Germany, but the landmark package of reforms agreed in July 2000 is substantially altering the business and personal tax environment. This paper describes and evaluates those reforms. It assesses the likely impact on investment and labor supply, and focuses particularly on key structural aspects of reform: the end of imputation, and the abolition of tax on corporate holdings in other corporations. Given Germany's prominence in Europe, and the structure of fiscal relations within Germany, it evaluates too the likely impact on other jurisdictions.     

Corporation Tax Asymmetries and Cartel Unity

This paper examines the impact of changing the extent to which tax losses are refunded to firms in a model of imperfect competition. It proposes a particular collusive equilibrium in a repeated oligopoly with homogeneous quantity-setting firms. The industry sustains tacit collusion by using credible and severe punishments of deviations. The analysis of the most collusive equilibrium with losses indicates that a tax policy which increases refunds reduces output, increases market price, and therefore strengthens tacit collusion. In addition, the policy increases government revenue. An increase in the corporation tax rate has similar effects.     

Fundamental Tax Reform in The Netherlands

The Netherlands has abolished the tax on actual personal capital income and has replaced it by a presumptive capital income tax, which is in fact a net wealth tax. This paper contrasts this wealth tax with a conventional realization-based capital gains tax, a retrospective capital gains tax with interest on the deferred tax, and a mark-to-market tax which taxes capital gains as they accrue. We conclude that the effective and neutral taxation of capital income can best be ensured through a combination of (a) a mark-to-market tax to capture the returns on easy-to-value financial products, and (b) a capital gains tax with interest to tax the returns on hard-to-value real estate and small businesses.     

关键词：关注税改

从“营改增”试点目前的情况来看,有专业化细分的企业更能从容面对试点,确定对经营最有效率和最实际的结构框架,从而得到税制改革带来的好处。     

营业税变革

所谓增值税"扩围",即"扩大增值税征收范围,相应调减营业税等税收"。这意味着增值税将覆盖营业税征收范围,成为贯穿工、商、服务业的税种,同时营业税将取消。     

ABC卫星公司税收案例分析

本案例是根据真实事件编写的,“A B C”是本刊为叙述方便而作的安排。由于该案涉及到众多国际税收概念范畴的界定,并且在新兴科技服务领域案件中有示范性作用,因此受到国际组织及跨国公司的广泛关注。本案经过四年的辩论,已上诉至当地高级人民法院,目前仍在等待最终的判决。从中我们也可以看到A B C卫星公司税收筹划的缜密。本刊向熟悉此事件的北京大学经济学院刘怡副教授邀约了这一稿件,以引起关注与思考。     

我国消费税改革争论述评

从2006年4月1日开始的消费税改革引起了人们极大关注和热烈争论。我们应当理性看待消费税的调节作用,并研究消费税未来的改革取向,从征收范围和征管环节等角度对消费税加以完善。     

浅谈企业并购的税务筹划

合理的税务筹划不仅可以降低企业并购的成本，实现并购的最大效益，甚至可以影响企业并购后的兴衰存亡，企业并购的税务筹划包括：选择并购目标企业环节的税务筹划；选择并购出资方式环节的税务筹划；选择并购所需资金融资方式环节的税务筹划；选择并购会计处理方法环节的税务筹划。     

资源税改调查

2010年6月1日,财政部、国家税务总局发布《新疆原油、天然气资源税改革若干问题的规定》,争议并酝酿已久的资源税改革试点在西部资源大省新疆实施。2010年9月,在资源税改试点3个月后,《新理财》记者走进了新疆。与此同时,我们对各界各地进行了调查采访。资源税改革试点中一系列问题浮现。