“税收痛苦指数”的理论错误与反思

近年来,美国福布斯杂志推出了"税收痛苦指数"排名。该方法在税前扣除费用、税制结构、税率结构方面存在严重理论错误,分析了这些错误,并从宏观税负与"税收痛苦"的关系、专款专用税的权益性等方面驳斥了我国税负高的观点,最后就我国税收宣传方式与方法、财税体制完善等方面提出一些建议。

The Theoretical Mistakes and Reflection of the "Tax Misery Index"

In recent years,the Forbes compared the "tax misery index" of every country.The method has many mistakes in deduction expense before tax,tax system structure,the tax rate structure.This paper points out these mistakes,and proves that the tax burden in China isn't very high from the relation between macro tax burden and tax misery,also from the tax incidence of earmarked tax.We give some suggestions to the tax policy propaganda method and fiscal system.