税收分成规则变化的效应研究

纵向税收竞争理论认为,在分税制下,除非中央政府能够采取有效的矫正措施(corrective policies),否则其集中财政收入的过程可能导致实际的均衡税率过高。2001年底国务院确定的所得税分成规则对中央和地方的财政关系造成了很大的影响。本文从中央与地方收入关系和均衡税率的角度对规则变化的效应进行了分析,并指出:为使规则变化后的均衡税率尽量向帕累托有效状态靠拢,则必须尽快完善相关的财政体制以克服规则变化对地方政府造成的负外部性。

Study of the Effect of the Changes in Tax Division Rules

According to the vertical tax competition theory, under tax division system, the process of concentrating financial revenue will lead to the extremely high equilibrium tax rate unless central government takes effective corrective policies. The division rules of income tax designed by the State Council at the end of 2001 have exerted great influence on the financial relationship between central and local government. This article, by analyzing the effects of the changes in the rules from the perspective of the relations between central and local government income as well as equilibrium tax rate, points out that the relevant financial system has to be improved the soonest possible so that the equilibrium tax rate after the change of rules will to the largest degree near Pareto optimization and thus the negative externality against local government can be avoided.