The impact of demographic change on tax revenue

This paper stimulates the impact of demographic change on direct tax revenue for the Netherlands using extensive survey data and population projections. Projected demographic development in the Netherlands fits in well with the OECD mainstream. The analysis thus has a more general relevance. The simulations indicate a 27 percent rise in tax revenue until 2010 because of population growth and a relatively older labor force. After 2030, revenue falls as a consequence of a declining population and a rapidly rising share of the elderly. The authors also simulated a variant in which labor-force participation rates are set on the substantially higher OECD average. In this case, the increase in tax revenue almost doubles as compared to the base variant.     

国外税制改革的比较分析

本文分析了近20年来世界经济背景和税制本身存在的问题，在具体分析其税制改革的基本情况及今后各国税制改革的发展趋势。     

脱缰的中国税收

金融危机来袭，从企业到个人，收入都在减少，当然，一些央企和国企是例外的，唯独政府税收收入不减反增，让人难以理解。似乎，越是危机，政府越是收钱     

The lottery as an alternative source of state revenue

Conclusion In this paper the authors have developed an economic model of state lotteries that determines the probability of whether a given state will adopt a lottery or not, determines the probability of whether a given state is likely to adopt a lottery sooner rather than later, and determines the state's expected net spendable revenues generated by adopting and operating a lottery. The authors found that a given state will tend to adopt a lottery and will tend to adopt the lottery sooner, the higher the relative tax effort of the state, the higher the mean personal income of the state's residents (or the lower the fraction of the state's residents that are in poverty), the greater the restrictions on raising other taxes in the state, the greater the state's spendable revenue generated from parimutuel betting in the state, the larger the fraction of the state's border that is contiguous with other states with lotteries, and since 1980, the greater the annual number of tourists or visitors in the state.A state's expected net spendable revenue from adopting and operating a lottery is greater the higher the mean personal income of residents in the state, the greater the annual number of tourists or visitors in the state, the smaller the fraction of the state's border that is contiguous with other states with lotteries, and the smaller the parimutuel industry in the state. The ability of a given state's residents to cross the border to purchase lottery tickets in contiguous states, and the ability to engage in parimutuel betting in a state are substitutes for the purchase of lottery tickets in the given state and significantly reduce the expected net spendable revenue from adopting and operating a lottery in that state.From a policy making standpoint, legislators often appear to support the adoption of a lottery for their state without fully considering a realistic expected level of net spendable revenue that the proposed lottery is likely to generate for that particular state.⁸ Often these legislators apparently do not consider important determinants of expected lottery profits such as the level of personal income of state residents, the annual number of tourists in the state, and the presence or absence of adjacent states with lotteries. Also, legislators do not consider fully the impact that adopting a lottery will have on existing parimutuel betting industries in the state. Likewise, legislators apparently do not consider the negative impact of parimutuel betting on the expected net spendable revenue generated by the proposed lottery. Legislative decisions made in the absence of full information often tend to be inefficient decisions. The present study may encourage policy makers to become better informed on the issue of lottery adoption for their state.     

Proposed changes to the value added tax: implications for tax revenue and price distortions

This paper examines changes to the value added tax (VAT) system proposed recently by the Indonesian Ministry of Finance-in particular that the exemptions for certain sectors be ended. Using the input-output relationships in the economy as a basis, it analyses the implications of these changes for tax revenue and for price distortions. It also considers other feasible changes to the VAT exemptions that could be advantageous. The paper concludes that the estimated revenue impacts of the proposed changes are small relative to the apparent scope for revenue increases from improved administration of the system as it stands.     

Effects of financial inclusion on tax revenue mobilization: Evidence from WAEMU countries

Financial inclusion remains at the heart of governments concerns. By creating favorable conditions for access to a diversified range of adapted financial products and services at affordable costs for the populations, financial inclusion generates important opportunities that could lead to increased tax revenue mobilization. This paper analyzes the effects of financial inclusion on tax revenue mobilization, using panel data from West African Economic and Monetary Union (WAEMU) countries over the period 2006–2019. The findings suggest that financial inclusion positively and significantly influences government's tax revenue. Moreover, by looking at the effects of disaggregated financial inclusion dimensions (access, use, and affordability) on various components of tax revenue, we find that the estimated coefficients on the subcomponents of financial inclusion are statistically significant. Results also indicate that the magnitude of effect of financial inclusion is higher on indirect taxes compared to direct tax revenues. This research recommends that policy-makers should prioritize financial inclusion in their policies and development agenda through National Financial Inclusion Strategies (NFIS) because it can increase countries' resource mobilization and help them to build fiscal resilience.     

深圳市旅游业及其相关行业收入与税收收入的比较分析

自从2000年国家实行"五一"、"十一"放长假制度以来,我国便出现了旅游业的"春节"、"五一"、"十一"黄金周,在黄金周期间,旅游及其相关行业的经营收入一般呈现较大幅度的增长.深圳市旅游局从2000年十一黄金周开始,均对社会公布深圳市旅游及其相关行业的经营收入情况;从2001年开始,深圳市旅游局每年编制<深圳市旅游业经济运行情况年度报告>,详细统计和分析了深圳市旅游及其相关行业的经营收入和旅游经济运行情况.     

2008年我国海关税收超9000亿元

2008年全国海关税收净入库9161．1亿元,比2007年多收1576．4亿元,同比增长20．8％。其中关税收入1770．0亿元,同比增长23．6％;进口环节税收入7391．1亿元,同比增长20．1％。完成全年海关税收计划8455亿元的108．35％。     

用深圳精神全面创新特区国税工作

一、过去8年取得的成绩是深圳国税不断创新的结果 深圳国税局成立于1994年,建局以来,深圳国税局坚持创新精神,在征管体制、信息化建设、服务领域、管理方式等方面不断注入创新理念,从而使各项工作蒸蒸日上,税收收入持续稳步增长.税收收入从1994年的49.8亿元到2001年底的423.8亿元,翻了三番.同时列入计划考核税收也由24.5亿元到2001年的154.7亿元,增长5.3倍.8年来,深圳市国税局共为中央、地方组织税收收入2279.18亿元,为国家、地方经济发展做出了积极贡献.     

The relative variability of state income and sales taxes over the revenue cycle

The cyclical variability of state income and sales taxes is examined for each state by estimating the degree to which each tax follows the state's overall revenue cycle. Income taxes are found to be consistently more cyclically variable, and less predictable, than sales taxes. Factors explaining differences in cyclical variability across states are then identified in a regression model. States without income taxes have less cyclically variable revenues than states with both income and sales taxes, suggesting that cyclical variability in states without income taxes could not be reduced by broadening the tax base to include an income tax.     

The effects of tax exemption on investment by industrial firms in Colombia

Zusammenfassung Die Wirkungen von Steuerbefreiungen für Investitionen durch Industrieunternehmungen in Kolumbien. — In der vorliegenden Abhandlung werden die Auswirkungen von Steuerbefreiungen in Kolumbien w?hrend der Jahre 1960-1966 untersucht, um ein stichhaltiges empirisches Beweismaterial für die Diskussion zur Verfügung zu stellen. Die grundlegende Frage ist: In welchem Ausma β haben die Steuerbefreiungen Kolumbiens Unternehmungen ermutigt, ihre T?tigkeit in industriellen Bereichen aufzunehmen (oder auszudehnen), die sie sonst nicht gew?hlt h?tten ? ⧀e Untersuchung ist wie folgt gegliedert: Abschnitt I gibt einen historischen Hintergrund für das Steuerbefreiungsgesetz aus dem Jahr 1960. Abschnitt II bietet eine kurze übersicht über gewisse Verwaltungsverfahren und -probleme. Die Abschnitte III bis V enthalten die ?konomische Beweisführung und Abschnitt VI faβt schlieβlich diese Beweise zusammen und zieht aus ihnen die wirtschaftspolitischen Schluβfolgerungen.

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Resumen El impacto de la exoneración de impuestos sobre la inversión industrial en Colombia. — En el presente artículo se estudia el resultado de la exoneración de impuestos en Colombia durante los a∼nos 1960-1966 con el fin de ampliar la base empírica para la discusión de este tema. Concretamente se trata de averiguar hasta qué punto las exoneraciones impositivas han inducido en Colombia a empresarios a iniciar (o ampliar) actividades en el sector industrial que en otro caso no hubieran efectuado. En el primer capitulo, los autores recuerdan los antecedentes históricos de la ley de exoneración de impuestos del a∼no 1960. El segundo capítulo contiene un breve sumario de diversos precedimientos y problemas administrativos. Los capitulos 3–5 presentan el análisis económico, mientras que en el capitulo sexto se resumen los resultados y se trata de sacar algunas conclusiones politico-económicas.

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Résumé L’influence des exemptions d’imp?ts sur l’investissement des entreprises industrielles en Colombie. — Afin d’apporter à la discussion des preuves empiriques plus explicites, on examine dans cet article les effets qu’ont eu les exemptions d’imp?ts en Colombie pendant les années de 1960 à 1966. La question de base est de savoir en quelle mesure les exemptions d’imp?ts en Colombie ont encouragé les entreprises à entrer (ou à s’étendre) dans des domaines industriels que, sans cela, elles n’auraient pas choisis. L’étude s’organise de la manière suivante: La Section I donne un résumé des causes historiques de la loi des exemptions d’imp?ts de l’année 1960. La Section II examine brièvement certains procédés et problèmes administratifs. Les Sections III à V contiennent les faits économiques. La Section VI, enfin, résume les faits et en tire les conséquences de politique économique.

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Riassunto Gli effetti di esenzioni fiscali per investimenti da parte di imprese industriali in Colombia. — Nel presente saggio sono esaminate le ripercussioni di esenzioni fiscali in Colombia durante gli anni 1960-1966 per mettere un consistente materiale di prova empirico a disposizione della discussione. La questione fondamentale è: In che misura le esenzioni fiscali della Colombia hanno incoraggiato imprese ad iniziare (o allargare) le loro attività in settori industriali che altrimenti non avrebbero scelto ? L’indagine è articolata come segue: II capitolo primo offre uno sfondo storico alla legge di esenzione fiscale dell’anno 1960. Il secondo capitolo fa una breve sintesi di certi problemi e procedimenti amministrativi. I capitoli terzo fino al quinto contengono la deduzione delle prove economiche ed il capitolo sesto infine riassume queste prove e ricava da esse le conseguenze di politica economica.

     

物价上涨对我国税收收入的影响——由本轮物价上涨来看

从2010年开始，我国进入一个新的经济发展阶段，表现为出口导向减弱，扩大内需程度增加，城市化速度加快，消费需求增多。与此同时，物价水平也进入了新一轮上涨通道，通胀预期持续增强。尽管物价上涨给居民生活带来诸多不便，但却成为税收增加的主要原因之一。本文从这一轮物价上涨及税收增长的现实入手，阐述物价推高税收增长带来的不利影响及应对措施。     

建立深港自由贸易区及其对深圳经济和税收的影响

2001年11月28日，中国外经贸部副部长、中国入世谈判首席代表龙永图，在香港举行的第14届太平洋经济合作会议上，对香港政府提出的在内地与香港之间建立自由贸易区的建议进行充分肯定，并建议把澳门也应纳入进来。最近，中央原则上同意内地与香港、澳门建立自由贸易区的构想，并责成外经贸部成立专门小组与港、澳政府有关部门研究具体推进措施。在内地、香港和澳门之间建立自由贸易区，所包括的区域范围多大？其贸易自由一体化达到何种程度？该自由贸易区的发展目标和方向如何？现在有多种意见和争论。从全球自由贸易区发展的经验看，越小范围的经济一体化越能促进双边或多边区域间的贸易自由化进程，根据我国地区经济发展不平衡与对外开放的差异程度，按照地缘经济和地缘政治的要求，我们认为，我国的第一个自由贸易区可以在深圳和香港之间率先启动，并将这两个中国的“特区”建设成为在WTO框架下世界性的“经济特区”。     

Regional effects of federal tax shocks

This article studies the effects of federal tax changes on U.S.‐state‐level income. Utilizing an exogenous tax shock series recently proposed in the literature, we find considerable variation in how federal tax changes affect regional income: estimated state income multipliers range between –0.2 in Utah and –3.7 in Hawaii. Analyzing the determinants of differences in regional tax multipliers suggests that size and composition of the state tax base help explain the observed heterogeneity in the transmission of federal tax policy.     

抗战时期陕甘宁边区税收问题研究

本文主要利用陕西省档案馆所编的有关资料,对抗战时期陕甘宁边区的税收政策,税收法律制度、税收管理和历史地位作了研究。认为,抗战时期陕甘宁边区建立健全了各种税收法律制度,形成了比较完整的税收体系,使税收成为皖南事变后边区财政收入的主要来源,税收不仅推动了边区工农业经济的发,而且对边区商业贸易,反封锁和反倾销的经济斗争发挥了重要作用。     

Tax incentive and corporate financial performance: Evidence from income tax revenue sharing reform in China

How to stimulate corporate performance is a crucial issue of general concern in all countries. This paper examines how China’s Income Tax Revenue Sharing Reform in 2002 affects corporate financial performance. Unlike general tax policies that directly adjust the nominal tax rate or depreciation allowance, this reform indirectly affects the effective Enterprise Income Tax (EIT) rate by switching tax administration, thereby affecting corporate financial performance. We use a firm-level data-set from Annual Survey of Industrial Firms (ASIF), and test the impact by using a quasi-natural experimental design through regression discontinuity design (RDD). We find that after the reform, the effective EIT rate (ETR) of enterprises collected EIT by State Administration of Taxation (SAT) was 10% lower than that of enterprises collected EIT by the Local Administration of Taxation (LAT). If the ETR reduces by 1%, corporate financial performance, more specific, Return on Asset (ROA), increases by 1.7%. There are two available channels: increasing fixed asset investment (FAI), and alleviating external financial constraints. Additionally, the impact can be weakened for locally SOEs, large firms, firms with low SA index and those in less competitive industries.