论集体土地征收与入市增值收益分配的协调

研究目的：探讨新《土地管理法》实施背景下集体土地征收与集体经营性建设用地入市土地增值收益分配的协调与衔接。研究方法：法律文本分析、法律规范解释和数据比较分析。研究结果：集体经营性建设用地入市制度建立之后,其所形成的市场价格会对集体土地征收补偿领域所设定的“区片综合地价”构成挑战,进而会在集体土地入市和集体土地征收两个领域形成不同的土地增值收益分配结果。研究结论：征收集体建设用地应当适用市场价格进行补偿;征收集体农用地的“区片综合地价”应当以“规划所允许的最佳用途”为基础进行测算;国家通过土地增值税、企业所得税、个人所得税等税收方式分享土地增值收益,为此,国家应尽快完善土地税收等配套性制度,省级人民政府则应合理设定本区域的“区片综合地价”标准,防止因为土地入市和土地征收增值收益分配不均引发大规模社会风险。     

论取消刚性矿业增值税改征柔性税的必要性

刚性矿业增值税即矿产品销售增值税约占采掘业广义矿业税费的2/3,导致经济开采边际工业指标上升。现行矿业增值税的副效应是既不能合理利用矿产资源,又不能激励矿业健康投资,还不能有效维护矿产资源所有者经济权益。矿业增值税变成矿业税费金改革的拦路虎,必须尽快取消并改征柔性税(费/金)。文章着重从六个方面对取消刚性的矿业增值税改征其它柔性矿业税(费/金)的必要性进行了论述。     

房地产税、地方公共支出对房价影响——全国及区域层面的面板数据分析

研究目的：分析中国房地产税、地方公共支出对房价的影响。研究方法：计量经济模型。研究结果：（1）中国房地产税对房价有抑制作用,而地方公共支出对房价有促进作用,两者对房价的净影响为正;（2）房地产税对房价影响存在显著的区域差异,且各房地产税种对房价影响不尽相同;（3）地方公共支出对房价的影响也存在显著的区域差异,东部地区大于中、西部地区。研究结论：（1）房地产税收和地方公共支出预算相互配套的政策组合能有效调控房地产市场。（2）中国房地产税对房价的调控能力不强,应改革现行的房地产税制,开征物业税。     

Taxing Snack Foods: Manipulating Diet Quality or Financing Information Programs?

This paper investigates consumers' likely response to a proposed tax on snack foods that addresses public health issues generated by rising U.S. obesity rates. We estimate demands for particular snack foods and show they are price inelastic after accounting for quality variation. We calculate impacts of a range of ad valorem taxes on the demand for salty snack food. The impacts on dietary quality are small, and negligible at the lower tax rates. If taxes were earmarked for funding information programs, as several proponents suggest, taxes would generate a revenue stream the public health community could use for nutrition education.     

Taxes and quality: A market–level analysis

A conventional assumption of product homogeneity when the commodity of interest is actually heterogeneous will lead to errors in an analysis of the incidence of policies, such as taxes. In this article, an equilibrium displacement model is used to derive analytical solutions for price, quantity, and quality effects of ad valorem and per unit taxes. The results show how parameters determine the effects of tax policies on quality. The potential for tax–induced distortions in quality, and the distributive consequences of those distortions, are illustrated in a case study of the market for Australian wine.     

累退税、土地市场与地权配置

研究目的:在土地市场存在的情况下,分析累退税制度对地权配置的影响。研究方法:历史文献、逻辑推理与案例比较。研究结果:(1)人头税与土地税实际上均与土地挂钩,导致了事实上的土地累退税;(2)明朝的士人优免制度形成了制度上的土地累退税;(3)豪强与权贵具有更强的逃税和避税能力,造成了事实上的土地累退税;(4)中国近年来具有土地规模累进特征的农业补贴制度,对地权配置的影响起到了与土地累退税类似的效果;(5)具有土地累退税特征的财税制度影响了土地市场运作,促进了地权集中,导致了效率和公平双重损失。研究结论:应改革具有土地规模累进特征的财政补贴政策,实现单位面积农业补贴的均等化。     

The Effect of Carbon Taxes on Agricultural Trade

This study evaluates the implications of an existing carbon tax on international trade in the agricultural sector. Applying uniformly to all fossil fuels combusted within its borders, the province of British Columbia unilaterally introduced a carbon tax on July 1, 2008. In 2012, the province granted an exemption from the tax to certain agricultural sectors. Using commodity‐specific trade flows and exploiting cross‐provincial and intertemporal variation, we find little evidence that the carbon tax is associated with any meaningful effects on agricultural trade despite the sector being singled out as “at risk” by the provincial government. Our findings suggest that there is not compelling evidence to support exempting the agricultural sector from the tax. Discussion of potential policy remedies to address the tax's potential effects on firm profitability and international competitiveness is also included.     

Tax mix change to reduce greenhouse gas emissions*

A pollution tax or emissions trading scheme places a price on greenhouse gas emissions. This price also is an additional indirect tax and a government revenue windfall. To restore distributional equity, to avoid compounding the efficiency costs of existing distorting taxes and to maintain macroeconomic stability, it is argued that most of the revenue windfall be recycled to households as lower income tax rates and higher social security payments. As the carbon price rises over time, new and larger tax mix change packages will be required.     

土地税费政策参与宏观调控的实践研究

通过分析耕地占用税、城镇土地使用税、土地增值税、新增建设用地有偿使用费（简称新增费）、土地闲置费等土地税费政策参与宏观调控实践效果,反应出我国土地税费政策参与宏观调控过程中存在税制结构不尽合理、土地取得环节税负偏低、保有环节征税范围过窄、流转环节税费政策实施难度大等问题。对策建议：优化土地税制设计,加强调控作用;在土地取得环节实行差别化税额标准;提高土地保有环节的税负;在土地流转环节加强税费征管。     

森工企业税费的问题及建议

通过对西藏林芝地区森工企业的调查,针对森工企业木材税费高,各种税费约占销售价的４９％,费大于税,不合理不合法费多,征管方式单“等问题,本文结合实际提出了进一步完善林业税费收取的若干建议。并指出国家及地方政府应适当采取扶持政策,森工企业应进一步加强内部管理,银行应适当让利,企业可逐年扭亏增盈,达到三年脱困的目标。     

渔业资源保护的税费激励研究

税费激励是近年来国际上流行的用经济手段控制捕捞力量和保护渔业资源的盛行方法之一。本文研究分析税费激励通过价格传递作用对渔业资源的保护,由于“税赋归宿”效应,需求价格弹性和供给价格弹性比较,使税费激励效应产生不定结果。研究认为,对于渔业资源保护采取税费激励办法有其局限性,税费激励要针对不同的捕捞对象设计不同的税费激励政策和激励尺度。     

Do high property taxes influence family forest land Tenure decisions?

Studies have repeatedly documented high property taxes as being a major determinant of a landowner's decision to divest of its forest land. To empirically investigate the relationship between property tax burden and forest land sale activity, property tax data and over 5300 Minnesota forest land sale records from 2000 to 2008 were assembled. Analyses were carried out to identify statistically significant relationships between several measures of private forest land sale activity and forest land property tax burden. The analyses failed to find a statistically positive relationship between the two. Statistically significant negative associations were found between some measures of forest property tax burden and forest land sale frequency, indicating forest land sales activity actually decreased with increasing property tax burden. While high property taxes, no doubt, influence forest land sale decisions, the findings from this study suggest its influence may not be as pervasive as once thought.     

Taxation, life-time uncertainty and non-industrial private forest-owner's decision-making

The nonindustrial private forest (NIPF) owner's consumption and harvesting decisions are investigated under inheritance and capital income taxes using a two-period model. The impact of the forest-owner's age is introduced into the analysis through a parameter of perceived probability of surviving through a future period. This allows us to study the impacts of ageing on consumption and harvesting decisions as well as to see how the impact of taxes changes among different age groups of forest-owners. The results show that current consumption first decreases and then increases when moving from younger to older individuals regardless of whether non-timber assets are more or less heavily taxed through bequests than consumption. In general, we find that tax effects are dependent on the forest-owner's age. Age tends to intensify the increasing effect of the forest bequest tax on harvesting. The same is true with respect to the decreasing effect on harvesting of the inheritance tax imposed on non-forest assets. Furthermore, the forest-owner's age tends to intensify the effect on harvesting of the capital income tax imposed on forest assets, but diminishes the effect on harvesting of the capital income tax imposed on non-forest assets.     

Reconsidering royalty and resource rent taxes for Australian mining

It is argued that a comparative assessment of a royalty and a resource rent tax as a special tax on the Australian mining industry should recognise the following: the importance of quasi‐rents earned on investments which shift out the mining supply curve over time, the dominance of nonresidents as buyers and as shareholders, and available data on relative costs for mines with more and less favourable natural resource endowments. Comparable tax rates for the two special taxes to generate similar government revenue are derived. For approximate revenue neutral taxes, the efficiency and distributional effects of the royalty and resource rent tax options are assessed and compared. In terms of efficiency, the superiority of one over the other is ambiguous because of imperfect knowledge about key parameters. In terms of returns to Australia, and in particular the aggregate of transfers from nonresident shareholders and export buyers, both provide similar outcomes.     

The Effects of a Federal Flat Tax on Agriculture

This study examines the impact of a federal flat tax on agriculture by determining the tax liability under the current and flat tax systems using actual farm records. The study considers the linkages between agriculture and the rest of the economy by examining the impact of a flat tax on interest rates and capital investment and how those changes would affect agriculture. Results indicate that roughly 63% of agricultural producers would benefit from a flat tax in terms of lowering taxes paid. Under the flat tax, larger farms and more profitable farms would be relatively better off.     

租税制度与土地分配

秦汉以降 ,各朝政府均采田赋与丁银双重课税制度 ,但两税之比重各朝不同。史料显示 ,税收结构中若丁银比重高于田赋 ,则小土地所有人与无产农户受歧视 ,土地兼从并容易发生 ,土地分配趋于恶化。反之亦然     

TAXES,INVESTMENT INCENTIVES AND THE COST OF AGRICULTURAL INPUTS

This paper examines the effects of taxes and investment incentives on relative capital/labour costs on farms of different sizes. Income tax relief reduces the cost of purchased non-capital inputs to farmers, while investment incentives reduce the cost of capital items. A framework is developed for calculating the relative magnitudes of these effects and it is shown that capital costs have been reduced relative to labour costs throughout the post-war period in the U.K. and on large farms (paying a higher tax rate) more than on small farms.     

The effectiveness of state preferential property tax programs in conserving forests: Comparisons,measurements, and challenges

Forest property taxes have been identified as one of the major driving forces behind forest loss and parcelization. Among various policy alternatives for reducing the burden of forest property taxes on landowners, preferential property tax programs have been widely used across states. Existing research has mostly focused on individual property tax programs, particularly those based on current use valuation, while little has been done to document, analyze and compare programs across states. By examining survey data from state preferential property tax program administrators across the United States, this paper describes the commonalities and differences among states regarding their preferential property tax programs, provides a preliminary understanding of the relationship between state preferential property tax policy and trends in private forest conditions, and identifies issues related to the effectiveness of state preferential property tax programs and private forest land management and conservation. Our analysis revealed three fundamental disconnects: (1) Program attributes that were previously considered to be important for preferential property tax programs to be effective in retaining forest land and fostering management did not consistently correlate with program effectiveness as viewed by the administrators of these programs; (2) These program attributes did not consistently correlate with actual program effectiveness as measured at the state level by forest trend indicators used in this study (i.e., change in private forest land cover, change in average size of private forest holdings, extent to which private forest land is being actively managed); and (3) The self-assessed program effectiveness did not consistently correlate with actual program effectiveness, either. The various ways in which the effectiveness of preferential property tax programs is defined and measured contribute to explaining these disconnects. It is particularly important for researchers and policy makers to be explicit about how they define and measure effectiveness and the scale on which they conduct their analysis before assessing and comparing programs or suggesting improvement strategies.     

碳税与碳税政策分析

近年来,随着全球自然灾害的频发,气候环境问题被越来越多的人们所重视。而CO2等温室气体的排放导致气候变化也逐渐成为公认的事实。各国在制定经济发展政策时必然面临巨大的气候变化挑战。纵观世界范围,当前通过市场机制控制温室气体排放的途径,不外乎分为两类:排放额的控制及排放物价格的控制。前者主要表现为建立碳排放市场发展碳排放交易体系;而后者主要表现为碳税的征收。在理论上,碳税通过发挥其控制和激励两大功能,通过经济手段减少CO2的排放;但在实际执行过程中同时也必须考虑如何降低征收成本,加强监管力度以及解决信息不对称等不可避免的问题。文章在学习参考国内外学者关于碳税政策研究的基础上,论述了碳税政策的理论基础、执行过程以及税收收入的分配状况,并分析该政策的利弊得失。     

U.S. sweeteners: Combating excess consumption with an excise tax?

Obesity is a public health problem in the United States that has been linked to excess sweetener consumption. The American Heart Association (AHA) recommends no more than 6–9 teaspoons/capita/day, while the U.S. Food and Drug Administration (FDA) recommends 200 calories/capita/day of caloric sweetener consumption. Both recommendations are well below the reported 2016 sweetener consumption levels. We quantify the input tax rates needed to reduce the current excess sweetener consumption level to the AHA and FDA recommended standards. We calculate the joint tax in the United States on two major sweeteners, sugar and High Fructose Corn Syrup (HFCS), to be 31 and 24 cents per pound, respectively, based on the AHA standard, and 19 and 17 cents per pound, respectively, using the FDA standard. These taxes would be roughly the magnitude of the existing sugar and HFCS prices. In both cases, the tax incidence on producers is much smaller than on consumers. Our focus is very different from past studies in that it deals with the effect of taxes on inputs to meet the recommended target rather than a selective tax (sugar‐sweetened beverage tax). If a sweetener tax were implemented, U.S. sugar and HFCS producers would lose US$398–US$489 and US$683–US$844 million per year, respectively.