慈善捐赠税收激励原理及效应探析

慈善捐赠被视为调节贫富差距的平衡器,税收政策是国家直接掌握的刚性调节手段,世界各国都制定相应的税收政策激励慈善捐赠。运用税收政策促进慈善捐赠主要基于弥补公共品政府缺位、有限政府理论和帕累托改进理论。税收政策通过改变慈善捐赠的相对价格产生的收入效应和替代效应,促进捐赠数额的增加。     

The impact of tax reforms on unemployment in a SMOPEC

This paper analyzes revenue-neutral tax reforms for a small open economy which is constrained to a balanced current account and whose producers have market power on the world market. We consider origin-based and destination-based commodity taxes as well as taxes on income, the payroll, and on an imported factor of production. Our main findings are the following. First, the strength, and for some parameter constellations, even the sign of the employment effect of tax reforms varies with the degree of openness of the economy. Second, the indeterminacy of the sign of the employment effect crucially hinges on the presence of an internationally mobile factor. The central mechanism underlying our results are adjustments of the real exchange rate which have repercussions on wage and price setting and therefore on employment.     

On the impact of a tax shock in Portugal

In 1999, Cavaco Silva, the Portuguese Prime Minister from 1985 to 1995, proposed a comprehensive tax reform package, which is to this day the basic reference in the tax policy debate in Portugal. A tax shock would consist of 4pp cuts in the corporate income tax and in the firms social security contribution rates, and a 5pp reduction in the highest personal income tax rate. These cuts would be financed by combating tax evasion, curbing wasteful public expenditure and, if necessary, by increasing the VAT rate by up to 2pp. Using a dynamic general equilibrium model to evaluate the effects of this tax shock, we find that the long-term GDP gains would be between 0.72% and 2.91% while the effects on lifetime private welfare would range between -0.99% and 0.9%. The efficiency of this tax reform package depends critically on the way the tax cuts are financed to ensure deficit neutrality. Because investment is subject to adjustment costs, to alleviate the long-run trade-off between GDP and welfare, tax policy changes must induce a significant increase in net labor income.Received: July 2001, Accepted: March 2002, JEL Classification: C68, D58, E62, H21, H30Correspondence to: Alfredo M. PereiraA previous version of this paper was presented at the Society of Computational Economics and SPiE conferences. Thanks are due to Fernando Chau, Emanuel Santos, and two anonymous referees for very insightful comments and suggestions. The views in this article are of the authors alone and do not reflect the position of the Portuguese Ministry of Finance.     

扶持农民专业合作社发展的财税政策研究

农民专业合作社是稳定和完善农村基本经营制度、进一步推进农村改革发展的重要举措,而当前财税政策扶持农民专业合作社发展却处于缺失状态.应制定专门的财税政策,推动配套改革,改善外部环境,以扶持农业专业合作社的建立和发展.     

The effect of marginal tax rates on taxable income: a panel study of the 1988 tax flattening in Canada

Federal tax reform in 1988 flattened the Canadian personal income tax schedule, changing the marginal tax rates for many individuals. Using methods similar to those applied by Auten and Carroll [Rev. Econ. 81(4) (1999) 681] in the study of the effects of the 1986 U.S. Tax Reform Act, we estimate the responsiveness of income to changes in taxes to be substantially smaller in Canada. However we find evidence of a much higher response in self-employment income, in the labor income of seniors and from those with high incomes.     

Measuring the welfare effects of tax changes using the LES: An application to a carbon tax

This paper explores the use of a parametric approach to the measurement of compensating and equivalent variations resulting from price changes. The approach is based on the application of the Linear Expenditure System (LES) to each of a range of household income groups, rather than being based on a representative consumer. The method is then used to examine the distributional effects of a carbon tax, designed to reduce carbon dioxide emissions. The price changes resulting from a carbon tax depend on the carbon intensities of each good, which depend in turn on the nature of inter-industry transactions (the input-output matrix). The use of transfer payments to compensate for adverse distributional effects of a carbon tax is investigated, using social welfare functions based on equivalent incomes.     

茂名滨海新区招商企业类型对地方税收贡献问题研究

从茂名滨海新区发展的基本情况及经济发展趋势入手,广泛收集相关的税收资料,进行分类整理,按照企业类型运用趋势、对比等分析方法,分析不同企业类型的税收对地方税收总收入贡献的影响,最后得出结论并提出相关建议。     

税收对城镇居民劳动供给影响的实证分析

针对中国现阶段就业形势,运用计量经济学的方法,建立税收对中国城镇居民劳动供给的回归模型。在中国现阶段的经济环境中,对劳动要素征税会增加城镇居民的劳动供给,可通过创造良好的经济增长环境促使经济与就业同步增长,利用税收政策促进就业增长。     

企业年金税收政策的分析框架

文章在一个两期政府消费模型中,讨论了税收政策对企业年金计划的影响。政府的减税政策取决于初始的财政状况、偏好、对年金的控制权以及法定养老金的缴存率等。税收政策的有效性取决于企业年金计划的激励效果,当前的税收政策是不同级别政府、公平与效率、长期与短期博弈的结果。目前年金税收政策有效性的前提条件并不具备,政策的重点不应集中在统一的税收优惠政策的颁布,而应逐步完善其前提条件。     

制造业企业会计政策选择之纳税筹划研究

纳税人在进行纳税筹划过程中都普遍认为,只要进行纳税筹划就可以减轻税收负担,增加自身收益,而很少甚至根本不考虑纳税筹划的风险。其实,纳税筹划作为一种计划决策方法,本身也是有风险的。当然,制造业企业生产经营中的具体纳税筹划应在企管中统筹安排。     

税收优惠与FDI的时空分析——基于税收优惠信号理论的实证研究

文章从税收优惠信号理论的视角出发,研究我国税收优惠政策对外国直接投资(FDI)的影响。文章认为在我国市场化改革的不同阶段,以及在市场化进程的不同的地区,税收优惠政策对FDI的影响力大小是不同的。进而利用1986~2004年我国28个省市的面板数据进行了实证检验;扩展了Sylvie Demurger等(2002)所建立的地区优惠政策指数,以度量我国各省市的相对税收优惠程度;同时还利用樊纲和王小鲁(2001、2003、2004)编制的中国各地区市场化进程数据,将各省市分为市场化程度高的地区和市场化程度低的地区两组样本,分别进行了实证分析。结果表明,从整个样本区间(1986~2004年)来看,我国税收优惠政策是影响FDI的重要因素,但在1992年之后其影响力明显减弱,而且从横向来看,市场化程度越高的地区,税收优惠对FDI的影响力越弱。     

全球金融危机中消费型增值税对我国经济的影响

实行消费型增值税是我国的一项重大减税政策,是应对世界金融危机的积极财政政策的重要组成部分,是增加企业利润的有利因素,对刺激投资和经济回暖起到了一定的积极作用。     

通货膨胀对我国信贷渠道有效性的影响

学术界一般认为,由金融市场信息不对称所产生的逆向选择、道德风险和监控成本是信贷渠道存在的主要前提条件。在我国当前经济背景下,研究通货膨胀是否影响了我国货币政策信贷渠道的传导效率。结果表明,通货膨胀导致了我国货币政策信贷渠道效率的下降。     

政府信用创新——基于国债转贷政策的分析

对国债实施转贷是政府信用运作方式的一种创新.理论上,采取有偿方式运用国债资金,有利于提高政府信用资金的使用效率,但是,从审计部门国债资金审计报告及相关文献反映的情况看,这一创新的理论目标与实践效果之间存在明显差距.随着2008年国债转贷资金还本付息高峰期到来,国债资金使用低效问题将会逐步显现成为现实的信用问题,因此,从理论和实践意义上,对以国债转贷政策为内容的政府信用创新进行必要的反思,显然已是恰逢其时.     

气候政策的时间不一致性问题研究

经验证据表明,很多国家都很难严格执行既定的气候政策。从理论上证明追求社会福利最大化的政府在经济剩余、政府税收收入和碳排放的负外部性等多重目标约束条件下,实施碳税政策时会产生时间不一致现象。结果表明,即使考虑到公共资金的边际成本,由于企业投资的不可逆转性和沉淀性,相对社会最优而言政府也会在事后降低碳税率,导致更多的能源消费和更多的碳排放。为克服时间不一致问题带来的效率损失,建议政府应建立独立的碳排放管制机构,对碳税政策做出可置信的承诺,改变电源结构,鼓励减排技术的投资,完善碳交易市场。     

装备制造业对沈阳市GDP及税收增长拉动作用实证分析——基于投入产出分析方法

东北老工业基地振兴战略实施以来,沈阳市装备制造业发展水平和质量不断提高,对地方经济的拉动作用和税收贡献度显著增强。2008年,沈阳市装备制造业实现增加值804.1亿元,增长21.9%,占全市GDP的20.8%,对全市GDP增长的直接拉动作用为6.0%,拉动幅度为23.4%。利用2007年沈阳市投入产出表①,计算得2007年装备制造业对沈阳GDP的全部拉动作用达32.5%,较2002年提高了18.4个百分点。分子行业看,装备制造业七个子行业中通用设备制造业前后产业关联度最高,影响力系数和感应度系数分别达到7.8和4.4;电气机械器材制造业和通用设备制造业税收收入同比增加最多,占全部制造业税收收入增量的90.5%;仪器仪表及文化办公用品制造业税收弹性系数最高,达26.6。     

The impact of foreign direct investment on the relative return to skill

Since the early 1980s, China has adopted favourable economic policies to attract FDI in order to facilitate technology development. Since inward FDI induces either sector‐ or factor‐biased technical progress, the impact of FDI on the distribution of income between skilled and unskilled labour is not trivial. This paper introduces vertical product differentiation to analyze the impact of FDI on the return to skill and concludes that, for a labour abundant country, this impact depends on whether the FDI‐induced technology transfer is skill‐ or labour‐biased, regardless of which sector receives FDI. The analysis shows that FDI with relatively labour‐biased technology will decrease the wage gap while FDI with relatively skill‐biased technology will increase the profit margin of the host country’s exports as well as its wage gap. The findings provide policy insights for FDI recipient countries in balancing wage growth between skilled and unskilled workers by managing inward FDI with relatively labour‐biased and skill‐biased technologies. This is particularly important for China given the expected further increase of inward FDI following its imminent membership of the WTO. JEL classification: F23, J31, P33.     

Study on the reform of resource tax and sustainable development of the underdeveloped resource-rich regions in China

The underdeveloped resource-rich region in China refers to the underdeveloped region with abundantnatural resources. The problem for these regions sustainable development cannot be negligible for its particularity innatural resources and environment. This paper mainly examines the issue about resource tax reform and the sustainabledevelopment of underdeveloped resource-rich regions. It first expatiates on regional characteristics of underdevelopedresource-rich regions, then analyzes the effect that resource tax has on the sustainable development of this type of regions,takes Yulin City as example to illuminate the negative influence on the sustainable development of those regions due to thedesign limitation of the existing resource tax, and put forward some suggestions, including to delegate tax legislativepower to lower levels, to increase resource tax rate, to expand its levied scope to give play to the potential main tax to localrevenue, to improve the design of resource tax, to enhance the its function of resource saving and environmentalprotection, to attach importance to regional interest of underdeveloped resource-rich regions and to improve of theinterest distribution system concerning the tax system and resource exploitation.     

公共政策视域中土地沙漠化治理研究

党的十七届三中全会通过的《中共中央关于农村问题的若干决定》指出,坚持最严格的耕地保护制度,坚决守住18亿亩耕地红线。这体现了国家和政府对耕地重要性的进一步认识。然而作为自然生产要素的耕地不是孤立的,对于危及我国耕地安全的问题尤其是土地沙漠化必须采取更为积极有效的措施。文章从公共政策的视角分析了我国沙漠化治理中存在的问题,提出了沙漠化治理进程中公共政策创新的重要性及具体思路。     

塞尔维亚科技创新与技术转移激励政策评析

塞尔维亚是中东欧近几年来科技创新发展速度较快、技术转移成果较多的国家之一,其科技创新和技术转移相关的激励政策也随着科技水平的发展而不断完善和健全。塞尔维亚科技创新和技术转移激励政策在经费筹措和资助、科研成果商业化等诸多方面可圈可点,但仍存在民众信任度不高、资金分配制度不完善、对国际化创新合作的重视不足等问题。本文从科技创新和技术转移两个方面介绍了塞尔维亚科技创新和技术转移激励政策的现状、进展,并分析了其相关优势和亮点,同时也指出激励政策存在的一些漏洞,并作为对照,提出了对完善我国科技创新和技术转移激励政策的建议。