我国公共教育支出受益,孰多孰寡?——基于“服务成本方法”的受益归宿分析

文章利用中国健康与营养调查(CHNS)数据,基于服务成本方法,运用Kakwani指数、Suits系数、RSA系数以及受益集中曲线等受益归宿分析方法,从不同角度剖析了我国2004年、2006年和2009年公共教育支出的受益归宿情况。研究表明,我国公共教育支出受益整体上不仅是累进的,而且是倾向于低收入家庭的,近些年来这种累进性与倾向性均渐趋明显。     

Social benefit expenditures and stagflation: evidence from the United States

Stagflation refers to the terrible economic malaise associated with declining growth, hyperinflation and high unemployment. Unlike previous cost-push explanations such as an overheated labour market and oil prices, this article suggests that social benefit expenditures are a potential cause of stagflation. We investigate the impact of social benefit expenditures on stagflation in the U.S. over the 1950–2014 period by employing an autoregressive distributed lag (ARDL) bounds testing approach to cointegration, which was developed by Pesaran, Shin, and Smith. The influence of social benefit expenditures on economic growth and inflation and unemployment rates is estimated. The empirical results from the U.S. suggest that economic growth responds negatively to social benefit expenditures, while inflation and unemployment rates are both positively associated with social benefit expenditures. Thus, government-led rigid welfare could contribute to stagflation in the U.S. Instead of increasing people’s happiness, the over-burdened welfare system could push people into economic malaise. This stagflation risk shouldn’t be ignored. These results are important for U.S. policymakers and can inform other governments characterized by high levels of well-being.     

Environmental Policy, Tax Incidence, and the Cost of Public Funds

This paper studies under what conditions a double dividend may occur in the sense that both environmental quality and employment rise. A simple static general equilibrium model is employed in which tax policy faces the dual task of internalising a negative environmental externality and raising revenue to finance public consumption. The model features a clearing labour market with both labour demand and supply and a fixed factor of production (e.g. capital). Hence, we can study tax incidence and its effect on employment, environmental quality, and the marginal cost of public funds. It is shown for the case of an upward sloping labour supply curve and less than full tax shifting by employers that a shift towards greener preferences cannot yield a double dividend, even if the fixed factor is important. However, if labour supply curve bends backwards, more environmental concern confers a double dividend.     

The impact of redistributive policies on inequality in OECD countries

Due to behavioural effects triggered by redistributional interventions, it is still an open question whether government policies are able to effectively reduce income inequality. We contribute to this research question by using different country-level data sources to study inequality trends in OECD countries since 1980. We first investigate the development of inequality over time before analysing the question of whether governments can effectively reduce inequality. Different identification strategies, using fixed effects and instrumental variables models, provide some evidence that governments are capable of reducing income inequality despite countervailing behavioural responses. The effect is stronger for social expenditure policies than for progressive taxation.     

Using Empirical Point Elasticities to Teach Tax Incidence

Using point elasticities rather than using either arc elasticities or slopes of demand and supply curves provides the best method for teaching students about the economic impacts of excise taxes. Not only does a point-elasticity approach simplify theoretical analysis of tax impacts, but it also allows instructors to take advantage of publicly available empirical estimates of demand and supply elasticities to show students how theoretical results can be applied to real-world tax policy issues. To illustrate these advantages, the authors use several available estimates of point elasticities of demand and supply of raw sugar to calculate the economic impacts of a recently proposed penny-per-pound tax on raw cane sugar grown in the Florida Everglades.     

税收、财政支出与内生经济增长

构建了基于财政支出、税收的内生经济增长模型,并推导出在给定税收、财政支出政策的变化路径时,经济会达到"竞争性分散均衡",税率与经济增长存在"倒-U"型关系,政府投资性支出与经济增长之间正相关。利用中国省际面板数据进行实证检验显示,在我国经济运行中,总产出、消费、投资、政府投资性支出、税率、利息率、工资水平之间存在长期均衡关系。我国宏观税率为28.63%时达到最优值,政府投资性支出对经济增长率存在正向影响,但不同区域间存在较大差异性。     

Tax Incidence in a Model with Efficiency Wages and Unemployment

Abstract

The purpose of the present paper is to examine the effects of taxation on income distribution in a model with efficiency wages and involuntary unemployment. Central to our efficiency-wage model is the hypothesis that firms set wages above market-clearing levels, whenever the productivity of labor depends on the real wage paid by the firm, and unemployment. Within a two sector general equilibrium model we study the incidence of factor and commodity taxes on income distribution, and unemployment. Our findings differ substantially from those derived by the traditional neoclassical analysis, originally developed by Harberger, and as it has been extended by several authors.     

The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures

Many states in the US have in recent years changed the mix ofstate and local revenue sources used to finance local publicexpenditures, especially primary and secondary education, withlocal property taxes being replaced by various sources of statetax revenue. This article examines the desirability of sucha tax substitution, focusing on the implications of the long-standingdebate between the "benefit tax" and "capital tax" views ofthe incidence of the tax. It also includes a discussion of somerecent research that elaborates the capital tax view of theproperty tax. (JEL codes: H10, H21, H22, H71)     

Global capital markets,direct taxation and the redistribution of income

Standard fiscal theory suggests that taxation should be heaviest on the least mobile factors of production – for both efficiency and revenue reasons. A shift in tax burdens from capital to labour as economies become globally integrated is thus justified. This theoretical tradition (founded by Ramsay and continued by Mirrlees and Lucas) assumes by construction that profit taxes reduce investment and growth; and while sensitive to inter-generational equity, sidesteps the issue of income distribution within generations. In contrast, starting from Keynes’ critique of these assumptions and building on modern endogenous growth models, it can be shown that profit taxation is not necessarily injurious to productive investment. In practice, moreover, the effect of globalisation has not been to reduce tax rates on capital, but rather to erode the tax base itself (i.e. ‘tax evasion’). Improved information exchange between tax authorities, which is now being driven by fiscal insolvency in developed countries, would allow tax incidence to be shifted so as to improve income distribution within OECD countries. Such cooperation could also permit the replacement of the current discretionary system of fiscal transfers from rich to poor countries (‘development aid’) by equitable sharing of global capital tax revenue.     

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.     

Tax Base and Crowding‐in Effects of Balanced Budget Fiscal Policy

A dynamic general equilibrium business cycle model is constructed with staggered price adjustment, monopolistic wage setting and distortionary taxation. The government purchases goods, runs an unemployment benefit system and balances its budget through a proportional tax on labour income. A temporary tax‐financed increase in government expenditures can lower the tax rate through a demand‐induced widening of the tax base. It is shown analytically that this allows private consumption to rise, under realistic conditions, despite the negative wealth effect of increased fiscal spending.     

The Incidence of Social Security Contributions: An Empirical Analysis

We estimate the effect of social security contributions on wagecosts with sectoral panel data from Eurostat. More than half of the burden of thesecontributions is borne by the employees. Shifting of the burden towards theemployees is more pronounced if the reciprocity between contributions and benefits is stronger. These findings are in line with the predictions derived from anefficient bargaining model.     

中国税制改革的税负代际间归宿——世代交叠生命周期税负归宿模型的理论与模拟

文章建立52期世代交叠生命周期税负归宿模型用以研究税制改革的税负在不同年龄人群之间的归宿。也即在考虑完全预期因素和消费者偏好的情况下,通过构建包括家庭、生产和政府三部门在内的方程组模型,来描绘出整个经济的均衡路径,并用此模型对我国税制改革对不同年龄人群福利的影响进行实证分析——计算我国增值税由生产型转为消费型和税制由流转税为主体税种转为以所得税为主体税种的两项最重要的税制改革对不同年龄人群福利的影响。     

Optimal Differentiation of International Environmental Taxes in the Presence of National Labor Market Distortions

We explore the implication of the `doubledividend' debate for international environmentaltaxes. In our scenario, small open economies withdifferent labor market distortions follow a commonenvironmental policy and use national environmentaltax revenues to finance labor tax cuts. Since thedouble dividend hypothesis does not hold, a high labortax implies a low environmental tax relative to othercountries. The optimal differentiation ofinternational environmental taxes is proven to be afunction of the national labor tax rates and theuncompensated elasticities of labor supply.     

Relevance of corruption on the effect of public health expenditure and taxation on economic growth

We investigate whether corruption distorts the positive effect of public health expenditure and taxation on growth through panel data analysis of 75 developing countries for the period from 1995 to 2014. The findings indicate that, although both public health expenditure and taxation can increase economic growth, in countries with more corrupt governments this effect is reduced.     

促进新能源汽车发展的财税政策研究——以上市汽车企业为例

面对环境与能源对汽车产业发展的双重约束,新能源汽车发展己成为当前和今后较长时期内政府、企业、消费者及其他组织机构重点关注的难点与热点问题.基于汽车上市公司相关财务数据,通过对企业税负、政府补贴程度和企业研发费用及其对汽车上市企业净利润的影响分析,不难发现未来时期中国在科学合理引导和激励企业发展新能源汽车的过程中,财税政策干预领域的税收制度设计与政府补贴至关重要.     

Sharing the Burden? Empirical Evidence on Corporate Tax Incidence

This study investigates the direct incidence of the corporate income tax (CIT) through wage bargaining, using an industry‐region level panel dataset on all corporations in Germany over the period 1998–2006. For the first time we account for employment effects which result from tax‐induced wage changes. Workers share in reductions of the CIT burden; yet, the net effect of wage bargaining on the corporate wage bill, after an exogenous €1 decrease in the CIT burden, is as little as 19–28 cents. This is about half of the effect obtained in prior literature focussing on wages alone.     

法定支出政策下教育经费预算软约束分析

教育领域内的法定支出政策是对教育经费预算所作的硬性规定。对教育投入总量和增量的考察都表明,我国目前的教育经费呈现出预算软约束问题。法定支出政策本身模糊,缩水式的估算策略,过分强调投入而忽视绩效的管理模式,部门法规与《预算法》之间不协调都使得政策的效果大打折扣。在承认法定支出政策现实性的前提下需重新加以规范,并应建立绩效导向的教育经费预算管理模式,逐步拓宽教育资金的来源渠道。     

界定与控制税式支出预算规模的思路

税式支出预算化管理是目前世界很多国家普遍使用的方法,也已成为我国当前完善税收制度、改革财政体制中一个亟待解决的问题,该项支出数额的确定是预算编制中面临的一个十分重要的理论和现实问题.本文在借鉴美国税式支出规模和国内学者的研究成果的基础上,提出税式支出预算规模界定及其控制的思路和方法.     

宁夏政府医疗补助的受益归属

目的 测算宁夏不同收入人群医疗补助受益水平及公平性.方法 采用受益归属分析法测算补助受益分布,集中指数和Kakwani指数法分析其受益公平性.结果 宁夏人均财政医疗卫生支出呈逐年上涨趋势.最低组人群平均受益额高于最高组.2016年和2018年门诊和与住院的集中指数与Kakwani指数为负值,公平性较好,具有累进性.结论...