社会和谐视角下社会保障“费改税”问题再思考

社会保障“费改税”一直以来就是学术界的热点问题。学术界“费”“税”之争主要分歧在于社会保障费改税可操作性。现阶段全面开征社会保障税的时机尚不成熟,易引发不同区域、不同利益团体,以及中央和地方的矛盾,从而不利于社会和谐。社会保障“费改税”改革要取得成功,必须建立在相应的社会保障制度、法律制度、税制与工资制度配套措施改革成功的基础上。     

中国资源税费理论与实践

本文系统地介绍了我国矿产资源税费制度的演化历程 ,分析了现行资源税费制度存在的主要问题、矿产资源有偿使用制度建立的客观条件及其对经济体制改革的积极影响 ,提出了矿产资源税费制度改革的政策建议。     

中西方企业理财环境的差异分析

企业财务活动的运作是受理财环境制约的,企业内外的生产、技术、供销、市场、 物价、金融、税收等因素,对企业财务活动都有重大影响。从公司法、所得税法、金融环境三个 方面重点了解中西方企业理财环境的差异,对促进我国企业走向国际市场,提高财务管理水平有 积极的作用。     

Why do (some) ordinary Americans support tax cuts for the rich? Evidence from a randomised survey experiment

Why do (some) ordinary citizens support tax cuts for the rich? We test four prominent explanations – unenlightened self-interest, fairness considerations, prospect of upward mobility, and trickle-down beliefs – using a randomised, online information provision experiment, embedded in a representative survey of around 3000 US Americans. The results show that preferences for taxing the rich are fundamentally affected by information that shifts citizens’ core fairness beliefs, as well as information on the past trajectory of top tax rates. In contrast, we find no evidence in support of the unenlightened self-interest or prospect of upward mobility explanations. Overall, our results align with theories of tax policy preferences that emphasise the importance of fairness perceptions and reference points.     

Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment

Taxpayers often view tax rules and filing processes as complicated. I study whether the perceived tax uncertainty among peers makes tax evasion more acceptable among the general public. I find strong supportive evidence for this hypothesis using a survey experiment and a large representative sample of the German population. Providing randomized information that others are uncertain about how to file their taxable income decreases individual support for tax compliance. This suggests that subjects judge tax evasion less harshly in response to this peer information. Studying related heterogeneous treatment effects, I find that both older and left-wing subjects are more responsive to tax uncertainty of others. Less harsh views on evasion are persistent for very high compliance levels in a follow-up survey.     

Do chairmen with China's Great Famine experience in early-life affect firm tax avoidance activities?

This article investigates whether and how chairmen with China's Great Famine experience affect firm tax avoidance activities. We find that the chairmen who experienced China's Great Famine in early-life engage in fewer tax avoidance activities than other chairmen. This effect is stronger for firms in regions with a weak gambling culture and provinces with higher political uncertainty, nonstate-owned firms, and chairmen with higher education. We show that a lower-level risk appetite among chairmen is the primary mechanism driving lower tax avoidance in their firms. Our article provides new insights into the differences in tax avoidance between firms based on whether managers experienced the Great Famine.     

Do tax subsidies for retirement saving affect total private saving? New evidence on middle-income workers*

We exploit exogenous variation from a pension reform in Denmark to estimate the effect of tax subsidies on total private saving. We present new evidence on individuals in the middle of the income distribution and show that a reduction in tax subsidies for retirement saving reduces total private saving. The reform changed the tax incentives for saving in the pension scheme that holds the highest tax advantage for middle-income workers in Denmark. We find that for each unit of reduced saving in this pension scheme, only 64 percent is substituted to other types of saving.     

Lobbying,political competition and the welfare effect of campaign contribution tax

This paper develops a probabilistic voting model in which a single lobby group commits campaign contributions to parties, contingent on the policy position the party adopts. Parties may have different propensities for diverting campaign funds towards rents. We show that a party that skims more from contributions mobilises fewer uninformed voters but places more value on receiving greater contributions. Further, the contributions and vote share of the party increases with the distance between the lobby's preferred policy and the median voter's ideal policy. Finally, we show that the equilibrium policy is between the median voter's ideal point and the lobby's preferred policy. Such an equilibrium policy does not maximise the aggregate social welfare due to the distortionary nature of lobbying. However, when an appropriate contribution tax is introduced to limit this distortion, social welfare will be maximised.     

建立以个人所得税为主的个人收入调节体系

个人所得税是个人收入税收调节体系中最重要的一个税种 ,而我国个人所得税课税模式不公平 ,难以体现量能负担原则 ,影响着个人所得税调节功能的发挥。因此 ,必须加大个人所得税调节力度 ,实行综合所得税制 ,以年为课征期 ,规范个人所得税费用 ,完善利息所得税 ,调整过高收入 ,实现公平目标     

税收竞争对地区经济韧性的影响与机制研究——来自14城市群183城市的经验证据

地方政府降低实际税负的税收竞争可以促进经济增长、要素流入、产业集聚、技术创新以及产业结构升级,进而提高地区经济韧性,但其带来的这一系列问题也可能加剧经济波动,阻碍地区经济韧性提升。以“抵抗力—恢复与适应力—转型力”三维评价指标体系测度城市经济韧性,采用2005—2019年14个城市群183个城市面板数据的分析发现：14个城市群的经济韧性均呈现波动上升的趋势,但东部地区的增长速度明显快于中西部地区,导致城市群之间经济韧性差距趋于扩大;地方政府税收竞争显著促进了本地经济韧性提升,并存在吸引要素流入、促进产业多样化、提高创新能力3条影响路径;税收竞争的经济韧性提升效应随着地区产业结构的升级而增强,并表现出从东到西逐渐减弱的区域异质性,但税收竞争力度过大无益于经济韧性的提升。因此,应理性对待和有效发挥地方政府竞争的激励效应,通过完善绩效考核机制改善政府行为,使地方政府的税收竞争保持在合理的区间内,并积极构建更具韧性的经济和社会系统。