The Impact of Marginal Tax Rates on Taxable Income: Evidence from State Income Tax Differentials

The relationship between marginal tax rates and taxable income is analyzed with a large cross section of income tax returns filed by individuals who face different marginal tax rates because of state income tax differentials. The empirical results suggest that an increase in the marginal tax rate reduces taxable income primarily because taxpayers claim larger deductions. High-income taxpayers are found to be more responsive to tax rate changes than lower-income individuals. The findings are compared to those of other recent studies incorporating a wider range of taxpayer responses to tax rate changes than considered in this study.     

Corporate Effective Tax Rates in the Netherlands

Summary This paper investigates the actual size of tax incentives granted to Dutch companies by using financial statement data for 1592 companies for the 1994--1999 period. Empirical results indicate that Dutch effective tax rates do not differ much from statutory tax rates. Although capital intensity is negatively associated with effective tax rates, only a small portion of the variance in effective tax rates can be explained. This indicates that the actual size of tax incentives granted to companies in the Netherlands is quite small.Comments by the editor, two anonymous reviewers, Willem Buijink, Yvonne Schols and participants at the annual European Accounting Association congress are gratefully acknowledged.     

个人所得税对收入分配的影响:由税收累进性和平均税率观察

个人所得税收入调节作用的发挥取决于税制的累进程度和平均税率。从税收累进性和平均税率两方面对我国个人所得税的再分配效应进行解析,得到以下三点基本判断:第一,我国个人所得税的法定累进水平和实际累进水平均已达到发达国家水平;第二,我国个人所得税的平均税率大大低于世界平均水平;第三,我国个人所得税的再分配力度非常小,而平均税率过低是制约我国个人所得税收入调节功能发挥的最主要障碍。因此加强个人所得税收入调节功能的关键是在坚持综合课税改革方向的基础上,通过完善税收征管,不断拓宽个人所得税的课税面、提高其占个人收入的比重。     

资本边际有效税率的测算:理论基础与中国经验

资本边际有效税率综合分析了针对资本征收的各种公司税和个人税,可以定量分析资本税收对投资和投资构成的影响。本文介绍了资本边际有效税率的概念,推导了计算边际有效税率的理论框架,估算了中国按照资产类型、行业、融资来源和内外资企业交叉分类的不同投资类型的边际有效税率。从结果来看,中国资本边际税负"不中性"的情况比较严重,不同资产类型、不同融资方式以及内外资企业存在很大的税收待遇差别。本文还分析了通货膨胀率和1994年税制改革对中国资本边际有效税率的影响。     

亚太发达国家风险投资税收激励范式与我国的制度建设

风险投资税收激励体系是个基于各国经济、法律环境和税制结构的子系统,针对市场化金融型机构主导的风险投资模式,亚太发达国在激励税政目标、税种工具、实施方式等方面日益形成一种以美国为摹本的框架,实施着所得税为主、事前事后并重事前居先,合伙企业非法人化并赋予流经中介待遇的风险投资税收激励范式,为我国相应制度的建设提供了有益的参照。     

西部发展、私人投资与税收激励制度

私人投资对西部经济发展有着重要的作用。由于西部的基础设施与产业集聚状况远远落后于东部,西部的实际税收负担只是稍低于东部,西部的私人投资环境与东部相比有很大差距。为了改善西部私人投资环境,有必要重新构建西部的税收激励制度,以促进西部经济发展。     

影响外国直接投资的因素与税收激励理论综述

本文总结了税收对美国国际资本流动影响的投资模型的研究成果,将对外国直接投资的税收激励的理论概括为双因素理论、幼稚产业理论、资本稀缺理论和市场不完全性,而外部性、风险与不确定性、信息不对称、失业与不充分增长和规模经济等则是市场不完全性的表现。展示了政府在利用外资的目标、政策依据和工具选择,并提出了改革我国利用外资税收优惠的建议。     

从税收激励看东亚投资竞争

东亚国家发展水平的差异性和出口导向型的产业结构使得各国纷纷采取了吸引外资的政策。本文通过对东亚地区部分国家吸引外资的税收优惠政策进行国际比较,分析了这一地区的投资环境,提出了促进东亚地区合作与发展的税收政策调整建议。     

我国发展对外直接投资的税收政策

对外直接投资和引进外资是一国参与国际分工、利用国际资源、享受经济全球化利益的重要手段。两者应同步发展相互促进。而我国目前对外直接投资发展滞后,政府激励政策缺位是主要原因。通过分析税收激励政策的特点与效应,以及政策执行的成本收益,为如何制定税收政策以促进对外直接投资提出了相关政策建议。     

税收竞争带来税率趋同现象的实证分析

自20世纪80年代以来，国家政府间、一国内的地方政府问的税收竞争呈现出愈演愈烈的趋势。本文利用102个国家（地区）的公司所得税税率和48个国家（地区）增值税税率数据，对税收竞争带给税率的影响进行了经验实证，结果表明，不同国家税率存在着趋同且趋低的现象。面对税收竞争的这种趋势，结合我国的国情，提出了财税竞争策略的创新思路。     

中国非农自雇活动的持续期:基于单风险和竞争风险模型的分析

本文利用中国健康与营养调查数据,分析了影响中国自雇活动退出的决定因素。自雇退出路径分为两种,退出转入工资雇佣和退出转入失业,非连续时间单风险模型和竞争风险模型结果显示:退出转入失业的预测概率比退出转入工资雇佣的高;人口特征和家庭背景对不同的退出路径有不同的影响;从失业进入自雇会减少自雇退出后转入工资雇佣的概率;自雇时间对自雇退出有负向作用;第三产业占GDP的比例提高会增加自雇退出风险。     

Average Tax Rate Cyclicality in OECD Countries: A Test of Three Fiscal Policy Theories

This article investigates the cyclical properties of the average effective tax rate in 26 OECD countries over 1965–2003 to test the validity of three theories of fiscal policy: (i) the standard Keynesian theory, which recommends that tax policy should be countercyclical; (ii) the Tax Smoothing hypothesis, which implies that changes in GDP should be uncorrelated with tax rates; and (iii) the positive theory of Battaglini and Coate (2008), which predicts the average tax rate should be negatively correlated with GDP. Our main finding is that the correlations of tax rates with cyclical GDP are generally quite small and statistically indistinguishable from zero. This finding is quite robust and is more consistent with the implications of the Tax Smoothing hypothesis than either the recommendations of the standard Keynesian model or predictions of the political economy theory of Battaglini and Coate.     

我国有效税率结构的经济增长效应：基于SVAR模型的实证研究

通过测算我国劳动、资本和消费的有效税率,以反映我国劳动收入、资本收入和消费支出的真实税收负担情况,并在此基础上构建SVAR模型来考察有效税率结构冲击对经济增长的动态影响。结果表明：消费支出有效税率和劳动收入有效税率的提高有利于投资率和经济增长率的提高,长期累积效应为正;对资本收入征税,无论在短期还是长期都不利于投资率和经济增长率的提高,长期累积效应为负。研究我国有效税率结构的经济增长动态增长效应,对政府税收政策的制定和实施时机的选择有一定的参考意义。     

AVAR Analysis of the Impacts of Company Tax Rates on Foreign Direct Investment and other Macro-economic Variables in Australia

Abstract

Taxation policy has been recognized as a main determinant of foreign direct investment (FDI). However, the effect of taxation policy on other key macro-economic variables of interest has received little attention in the literature. This paper seeks to establish the long-run effects of a change in the Australian company tax rate on inbound FDI and other Australian macro-economic variables using vector autoregression (VAR) analysis to account for the interrelatedness of the variables under consideration. Results indicate that FDI, real gross domestic product (GDP) and trade with the rest of the world are all responsive to a change in the company tax rate.     

企业结构性激励方法的特点与设计模型分析

激励是开发企业活力的重要源泉之一，是企业管理创新的主体。知识经济条件下知识管理，迫切需要根据对员工激励有效的因素，优化企业激励制度。应根据结构性激励方法的内涵，建立企业结构性激励方法的设计模型，为企业建立有效的结构性激励方法提供科学依据。