A Common Base Answer to the Question “Which Country Is Most Redistributive?”*

We believe that what most authors have in mind when referring to the “most redistributive country” is a tax and transfer schedule that is most redistributive across all pre-tax and transfer income distributions. In order to measure each country's tax and transfer redistribution according to the same baseline, we suggest using the transplant-and-compare method of Dardanoni and Lambert (2002, Journal of Public Economics 86, 99–122) to establish a common base. The redistributive effects of countries’ tax and transfer schedules are illustrated by employing microdata on eight countries from the Luxembourg Income Study (LIS). Of these eight countries, Finland is found to be the most redistributive country, according to the common base method.     

中国当前开征遗产税的必要性与可能性——以税收正义为视角

中国当前贫富差距日益扩大,需要建立有效的调控机制,抑制财富的不公平分配,个人所得税与消费税虽然具有调整社会财富分配的作用,但二者的税制模式限制了它们在税收正义上的效力,故有必要开征更具社会公平价值的遗产税,并且目前的经济发展水平、政治环境与道德水平以及法律环境为遗产税的开征提供了可能性。     

税务筹划在工资薪金税负中的运用

工资薪金是个人收入的主要形式,超额累进税制和各种抵扣项目政策的存在,为税务筹划在工资薪金税负中的运用,提供了一定的空间。根据现行工资薪金个人所得税的政策法规,结合各单位的实际情况,工资薪金税负税务筹划的基本思路应从降低应纳税所得额和降低边际税率两个方面入手。     

Taxes and labor supply: Portugal, Europe, and the United States

I relate hours worked with taxes on consumption and labor for Portugal, France, Spain, United Kingdom and United States. From 1986 to 2001, hours per worker in Portugal decreased from 35.1 to 32.6. With the parameters for Portugal, the model predicts hours worked in 2001 with an error of only 12 min from the actual hours. Across countries, most predictions differ from the data by 1 h or less. The model is not sensible to special assumptions on the parameters. I calculate the long run effects of taxes on consumption, hours, capital and welfare for Portugal. I extend the model to discuss implications for Social Security. I discuss the steady state and the transition from a pay-as-you-go to a fully funded system.

Tari–tax reforms and market access

Reducing taris and increasing consumption taxes is a standard IMF advice to countries that want to open up their economy without hurting government finances. Indeed, theoretical analysis of such a tari–tax reform shows an unambiguous increase in welfare and government revenues. The present paper examines whether the country that implements such a reform ends up opening up its markets to international trade, i.e. whether its market access improves. It is shown that this is not necessarily so. We also show that, comparing to the reform of only taris, the tari–tax reform is a less efficient proposal to follow both as far as it concerns market access and welfare.     

Choice and design of regulatory instruments in the presence of green consumers

Using a vertically differentiated product model, this paper examines welfare implications of various government policies in a situation where consumers are environmentally discerning. It studies ad valorem taxes/subsidies and emission taxes. The optimal policy depends on the magnitude of damage parameter associated with environmental externality. For a given distribution of tastes and preferences, as the damage parameter increases from a low to a high value, the optimal policy shifts from an ad valorem tax to an ad valorem subsidy. It also shows that for a sufficiently low damage parameter, an ad valorem tax dominates an emission tax.     

Dynamics of the Market for Corporate Tax‐Avoidance Advice*

This paper addresses the debate over aggressive tax‐planning models and analyzes the role of tax consultants. It focuses on the dynamic interaction between innovation and imitation of aggressive tax‐planning products and governmental tax regulation, and it highlights the importance of the length of regulatory lag in comparison with the time it takes the tax‐consulting industry to imitate newly innovated tax‐avoidance products. It reveals an alignment of interests between highly innovative tax‐consulting firms and the governmental tax legislator/regulator. The conclusions are also relevant for the policy debate on mandatory disclosure rules about aggressive tax‐planning models.     

两税合并对引进外资的影响及对策分析

"两税"并存,让外资企业享受"超国民待遇",吸引外商投资,作为特定历史条件下的权宜之计,无可厚非。但随着经济的发展、时代的变迁,更需要有一个公平、公正的市场竞争与投资环境。基于自身的利益,围绕新税制的设计,各方曾有过激烈的博弈。本文就博弈的解数之一,即统一税制后是否会对引进外资产生严重的影响及如何应对问题,发表个人的浅见。     

基于ECM的我国税收弹性实证分析

运用时间数列和计量分析方法,利用1978--2006年我国税收收入和GDP数据,针对1978—1994年和1995--2006年两个阶段分别建立误差修正模型,对我国税收的长期弹性和短期弹性进行分析。研究结果发现：1978—1994年我国税收的长期弹性小于其短期弹性;自1995年以来,我国税收弹性发生了显著变化,税收的长期弹性大于其短期弹性。     

不同监督情境下政府创新支持对企业研发投入的影响——基于农业上市公司的实证研究

近年来,“三农”问题受到极大关注。为了应对外部资源、环境、科学技术等多重压力对农业升级与发展的影响,政府出台了诸多政策支持农业企业的技术研发与创新。本文从政府干预视角分析政府补助和税费返还两种形式的政府创新支持政策对农业企业研发投入的影响,重点分析机构投资者与大股东参与公司内部治理以及社会审计事务机构参与公司外部治理这两者所发挥的不同监督作用。研究发现：第一,不同形式的政府创新支持（政府补助和税费返还）对农业企业研发投入的影响并不一致。政府补助产生替代效应,税费返还则产生互补效应。第二,持股监督（机构投资者和大股东的持股比例上升）能增强政府补助对农业企业研发投入的替代效应,也能增强税费返还对农业企业研发投入的互补效应。第三,审计监督（社会审计事务机构的审计意见）会减弱政府补助支持对农业企业研发投入的替代效应,也会减弱税费返还对农业企业研发投入的互补效应。本文的研究发现为政府制定适宜的创新支持政策,以及合理发挥持股监督与审计监督的内外部治理作用,提供一定的决策依据和理论支持。