物业税税负测算:基于拉弗曲线视角的研究

未来开征物业税已经成为我国税制改革的必然方向.文章运用西方经济学家提出的税率和税收之间函数关系的模型印"拉弗曲线",分析得出我国房地产交易环节的流转税和所得税税种过多、税率过高,已进入拉弗禁区.目前房地产保有环节的税种过少,税率较低,可以开征房地产保有阶段的税种一物业税.对个人住房征税是物业税的税制设计中难度最大的部分,由此带来的家庭税负尤其敏感.对房地产拥有所有权的个人在规定年限内每年征收物业税,从而使房地产购买者的持有成本增加,文章运用供求均衡的分析方法,得出物业税的开征将使房地产市场有效供给量增加、无效需求量减少,抑制房价泡沫,实现房地产市场供需结构的理性回归.文章以哈尔滨为例,对个人住房征收物业税税负进行测算,设定了相关参数,运用统计分析法测算中等收入家庭在不同税负下相应的税率变化.最后,从居民家庭税负变化角度,提出对个人住房征收物业税的具体实施时间及步骤.     

物业税税负测算:基于拉弗曲线视角的研究

未来开征物业税已经成为我国税制改革的必然方向。文章运用西方经济学家提出的税率和税收之间函数关系的模型即拉弗曲线,分析得出我国房地产交易环节的流转税和所得税税种过多、税率过高,已进入拉弗禁区。目前房地产保有环节的税种过少,税率较低,可以开征房地产保有阶段的税种—物业税。对个人住房征税是物业税的税制设计中难度最大的部分,由此带来的家庭税负尤其敏感。对房地产拥有所有权的个人在规定年限内每年征收物业税,从而使房地产购买者的持有成本增加,文章运用供求均衡的分析方法,得出物业税的开征将使房地产市场有效供给量增加、无效需求量减少,抑制房价泡沫,实现房地产市场供需结构的理性回归。文章以哈尔滨为例,对个人住房征收物业税税负进行测算,设定了相关参数,运用统计分析法测算中等收入家庭在不同税负下相应的税率变化。最后,从居民家庭税负变化角度,提出对个人住房征收物业税的具体实施时间及步骤。     

从拉弗曲线谈我国所得税税率下调

自2001年起,对公司税率进行调整的国家有很多,比如奥地利,从2001年的34%降到2005年的25%,埃及从40%降到20%,俄罗斯从35%降到24%.     

混沌与混沌管理

国外对混沌理论的研究,已经取得了广泛的、卓越的成就,国内对混沌理论的研究也已经有了一定的成果,但管理学领域与混沌的理论的结合依然是欠缺的。论文着重探讨混沌理论与现代管理相结合的可能。     

税收寻租行为与治理对策

税收寻租行为是指那些借助于税权,合法或非法地追求自身经济利益最大化的一种非生产性活动。它是一种复杂的社会经济现象,有其独特的历史和社会人文背景,它的滋生蔓延与当前的财税体制的改革密不可分。税收寻租行为最大的危害是导致税制在运行中偏离了税收立法时所确定的目标,降低了税制运行的效率,滋生腐败,成为经济发展和体制改革的最大阻力。如何有效地遏制税收寻租行为,防止腐败,依法治税已成为国家税收工作的重中之重。 一、税收寻租行为的主要表现 １、税务执法人员弄权设租 税收是为了满足社会公共需要而将纳税人所拥有的一…     

后勤保障混沌行为研究综述

从系统动力学的视角,创新地提出了后勤保障混沌行为的概念,简要概述了混沌理论历史沿革及内涵机理,梳理了供应链、管理学等领域混沌行为的研究现状,阐述了当前学术界对于后勤保障复杂现象的认识,论证了目前后勤保障混沌行为研究面临的主要问题及发展方向,对我军后勤保障建设发展具有积极的理论推动作用。     

显性税收、隐性税收与税收资本化

税收作为调整经济行为的重要工具已受到理论界和实务界的广泛关注,税收优惠政策关系到不同行业和企业承担不同的税负.本文主要从纳税人的角度分析显性税收和隐性税收的基本含义和计量模式,借鉴西方国家的研究成果探讨隐性税收和税收资本化的根源,并分析税收是否会导致税收资本化问题,试图为我国的税制改革和投资者的纳税筹划提供理论支持.     

基于混沌保持神经元的混沌神经网络中的超混沌

神经网络是高度复杂的非线性动力系统,存在着混沌现象。本文通过消除暂态混沌神经元的模拟退火策略,产生了一种可以永久保持混沌搜索的混沌神经元。基于由四个该混沌神经元连接的混沌神经网络的拓扑结构,分析了混沌神经网络的Lyapunov指数谱,发现混沌神经网络中存在超混沌现象;同时,研究了参数变化对混沌神经网络Lyapunov指数谱的影响。     

电子商务与税收

随着人类社会的进步和现代信息技术的发展,因特网已经遍布全球各地。电子商务这种新网上贸易方式逐渐成为人们关注的热点。它的蓬勃兴起,不仅仅局限于经济领域,而且涉及人类历史、社会经济诸多方面。这将对传统贸易方式和社会经济活动带来前所未有的冲击,同时对现行的税收制度、税收政策,税收征管及国际税收规则提出了新的挑战。     

税收负担对企业行为的几点影响

影响企业经营活动的因素有很多,税收负担是较为关键的一个。税收政策的不同会影响企业的融资手段和股利分配方式,税收负担的轻重会影响企业对纳税遵从与不遵从的选择,以及用避税还是税收筹划来减轻税负的选择,因此,税收制度的调整有利于企业的健康发展。     

The Unobserved Economy and the UK Laffer Curve

It has been argued that higher tax rates would yield larger tax revenue. From a model of the British Laffer Curve Professors Feige and McGee argue that higher revenue could be derived only at the cost of lower productivity and increased tax rejection.     

生产性公共支出、最优税收与经济增长

本文在严成樑和龚六堂(2009)的基础上将消费性公共支出内生到家庭的效用函数中,在一个DGE框架下求解竞争性均衡问题,以此来考察生产性公共支出和税收对经济增长的影响。结论表明,生产性支出具有正的产出效应;生产性支出对家庭私人消费、公共消费的影响取决于政府设定的平滑税率。根据经验分析可知,生产性支出对经济的促进作用不如人口效应大,其中,基本建设支出并未对经济起到促进作用,可能已凸显出过度投资、重复建设等问题,这一现象在东西部地区更为明显;教育支出的增加促进了经济增长,并且在东中部地区较明显,而在西部地区仍未体现出来。     

Chaos and sector-specific externalities

Benhabib and Farmer [1996. Indeterminacy and sector specific externalities. Journal of Monetary Economics 37, 397–419] explore the possibility of local indeterminacy in a two-sector model with sector-specific externalities. They find that very small sector-specific externalities are sufficient for local indeterminacy. In this case, it is possible to construct sunspot equilibria where extrinsic uncertainty matters. In this paper, I provide a global analysis of their model revealing the existence of Euler equation branching. This branching allows for regime switching equilibria with cycles and chaotic behavior. These equilibria occur whether the “local dynamics” are determinate or indeterminate.     

The Built‐in Flexibility of Income and Consumption Taxes

This paper reviews, and synthesises within a uniform framework, a number of analytical results on the built‐in flexibility of taxation. Established results for income taxes are reviewed and integrated with recent results for consumption taxes. These help to provide a better understanding of the determinants of the revenue responsiveness properties of different taxes. They also provide convenient expressions for the calculation of tax revenue elasticities in practice. It is shown that the magnitude of revenue elasticities can be expected to differ substantially for alternative taxes, for different forms of the same tax, and for the same tax over time as incomes change relative to tax thresholds and as consumption patterns change. These results are especially relevant for the many industrialised countries which have undertaken major fiscal reforms in recent years with, often unintended, consequences for revenue elasticities.     

关于可靠性增长试验计划曲线的绘制

计划增长曲线是编制可靠性增长计划的一个重要工具,是确保可靠性增长满足要求的速率进展的一个重要因素。描述了对可靠性增长试验计划曲线绘制方法,包括增长目标确定、计划曲线起始点的确定、增长率确定、总试验时间确定等。     

不同工业化阶段环境库兹涅茨曲线研究——以广州、佛山与肇庆市为例

运用环境库兹涅茨曲线,对广州、佛山、肇庆三个处于不同工业化阶段城市的工业废水排放量、工业废气排放量、工业固废产生量与人均GDP的关系进行拟合,并运用灰色关联分析法分析其主要影响因素.三市不同污染指标的EKC形状各异,呈现出不同的经济发展与环境污染的关系;除广州市工业废水排放量和佛山市工业废气排放量外,其余各种污染均呈现不同程度的增长趋势;工业污染排放受多种因素影响,不同工业化阶段主要影响因素各不相同,但经济规模和经济结构对工业污染变化的影响始终是巨大的.     

多元曲线漂移模型与曲线预测

本文通过观察商业公司的销售曲线、证券市场的价格曲线等曲线族,提炼出多元非参数回归曲线漂移模型。它是一种多元自建模型,其中每一条曲线都可以建立一个多元非参数回归方程,并借助于参数与一条参考曲线联结成一个曲线族。本文研究了如何综合使用多元核函数、投影寻踪回归、交叉核实等方法来拟合这样的曲线族并进行曲线预测。     

货币政策地区效应——基于地区总供给曲线的理论与实证分析

本文着重检验了我国区域经济中的基于产出缺口的地区短期总供给曲线的存在性,进而分析地区短期总供给曲线对货币政策地区效应的影响。文章首先对地区短期总供给曲线存在的可能性进行了理论解释,应用卡尔曼滤波方法估算了我国各地区的产出缺口,然后运用ARMA模型说明预期通货膨胀率形成机制,最后以通货膨胀率与其预期之差、外部需求冲击等作为解释变量对产出缺口进行回归,结果发现,我国东部地区的短期总供给曲线较中西部地区的短期总供给曲线更平坦,因而东部地区货币政策效应要强于中西部地区。     

Fiscal impact of privatization revisited: The role of tax revenues in transition economies

In contrast to earlier literature, this paper finds empirical evidence that privatization has deteriorated fiscal balances in transition economies. The investigation focuses on the role of tax revenues in explaining the fiscal impact of privatization, as it appears that tax revenue in many transition countries remained lackluster even after the adoption of several tax reforms in the last two decades, and no formal econometric assessment has been conducted of the extent to which privatization has affected tax revenues. Using panel data for 29 Eastern European and former Soviet Union countries, the analysis finds robust signs of a strong negative impact of privatization on different tax revenue sources. The paper also provides some empirical evidence favoring the early adoption of value-added taxes that appear to have contributed to government revenue recovery.     

Housing capital-gains taxation and homeowner mobility: Evidence from the Taxpayer Relief Act of 1997

We provide new evidence on the impact of housing capital-gains taxation on homeowner behavior by examining residential mobility before and after the Taxpayer Relief Act of 1997 (TRA97), which generated the most sweeping reform of capital-gains taxation in the last two decades. In addition to lowering marginal tax rates on long-term capital gains for all assets, TRA97 also eliminated any differential treatment of housing gains above and below age 55, allowing all homeowners to qualify for capital-gains exclusions. Utilizing data drawn from the Current Population Survey (CPS) on either side of the law change (1996 and 1998) on homeowners just above (56–58 year olds) and below (52–54 year olds) the age-55 threshold and a reduced-form, difference-in-difference empirical approach, our estimates suggest that the repeal of the differential capital-gains tax treatment by age embodied in TRA97 had an economically important and statistically significant impact on the residential mobility of under-55 homeowners. Across a variety of specifications, the repeal raised the mobility rate by around 1–1.4 percentage points, which, for a mean mobility rate of 4 percentage points, represented an increase in the mobility rate of homeowners in their early 50s by 22–31%. Furthermore, the bulk of this effect was concentrated among highly mobile homeowners who a priori were more likely to have wanted to trade down (e.g., divorced, empty nesters), those facing higher capital gains tax rates, and those living in states that had experienced higher rates of nominal appreciation.