上海自贸试验区金融税制创新探讨

我国现行金融税制存在流转税税负偏高、重复征税、税收歧视和税制建设滞后等方面的问题.上海自贸试验区可以通过借鉴国际金融税制创新的经验,探索有利于自贸试验区发展的金融税制:构建公平、合理、确定的金融税制;打造富有国际竞争力的金融税制,以扭转上海自贸试验区成为国际税收“高地”的不利局面;积极探索“分项不分国”的综合限额抵免法;谨慎对待境外投资所得的税收饶让抵免.     

房地产税制改革怎么改？

我国现行房地产所涉及到的主要税种是城镇土地使用税、房产税、耕地占用税、土地增值税和契税,其中属于房地产保有环节的税种有房产税和城镇土地使用税。按照＂宽税基、简税制＂的税制改革原则,有必要合并简化这些保有环节的税种,开征统—规范的房地产税。     

中国(上海)自由贸易试验区金融税制创新探讨

我国现行金融税制存在流转税税负偏高、重复征税和税制建设滞后等方面的问题。上海自贸区可以通过借鉴国际金融税制创新的经验,探索有利于自贸区发展的金融税制:构建公平、合理、确定的金融税制;打造富有国际竞争力的金融税制,以扭转上海自贸区成为国际税收"高地"的不利局面;积极探索"分项不分国"的综合限额抵免法;谨慎对待境外投资所得的税收饶让抵免。     

房产税征收探索与思考

本文结合沪、渝两地对个人住房试点征收房产税一年来的实际情况,指出了试点征收方案的欠缺,提出了下步在全国推广征收房产税税收要素设计的若干建议。     

国外房产税借鉴

美国:支持社会福利在美国,对房地产占有、处置、收益等环节征收的各类税项总称为房产税,一般通称的房产税是指对房产本身征收的税收。美国大部分地区都征收房产税,收税主体是县、市政府和学区,州和联邦政府都不征收房产税。一般来说,县税和城市税比较接     

物业税对我国房价影响之初探

从物业税概念、功能的分析入手,结合我国对物业税在政策、实践等领域的研究情况的梳理,展开了物业税开征可能对我国房价影响的分析探讨。笔者认为,物业税开征是我国房地产税制改革的必然,是完善房地产税制改革的重要组成部分。物业税开征对房价的影响很有限,它从税收角度间接地影响房价的变化。     

浅析收入分配视角下我国税收政策的调整

税收是调节收入差距、促进社会公平的重要手段。本文从收入分配的角度分析了我国现行的税收政策,认为其在调节居民收入分配方面存在调节力度小、调节累退性等问题,在分析原因的基础上,本文认为我国应当深化税制改革、完善个人所得税制度、推进消费税和房产税改革、开征社会保障税和遗产赠与税等税种。     

房产税政策需围绕楼市调控目的制订

近日,发改委官员重提税收体制改革.房产税作为收紧贷款、严查土地之后的终极解决方案,并不能一蹴而就.但各地方政府的紧张筹备表明,启动税收体制改革的大幕已经拉开.8月24日,国家发改委财政金融司司长徐林公开证实,我国将推进房产税改革,它的开征可以为地方政府带来一个稳定的主体税种.(8月29日<扬子晚报>)     

试析财政税收体制改革存在的问题与优化策略

自从我国对财政税收进行改革以来,在财政的支出体制方面不断优化,顺利完成了税制转型、预算体制优化等任务,为当前社会主义市场经济的发展做出了突出贡献.笔者在此结合自己多年实践经验,就当前我国在财政税收体制改革中存在的问题和优化对策进行分析,以期能更好地完善财政税收体制.     

调整税制结构促进经济酌稳定

当前，经济如何保持持续稳定的发展成为讨论的热点。税收作为宏观调控的重要工具恰好能起到稳定经济的作用，因此应将税收所具备的功能融入税制结构体系的建设中，让其真正担当其稳定经济的责任。在稳定经济方面．税收可以通过其自动稳定器的功能平抑经济波动。税收自动稳定功能是否能充分发挥作用，关键是税制结构的设计情况。文中通过对税收增长率和GDP增产率的比较．并通过实证研究指出我国税收存在自动稳定的功能，但当前的税制结构不能有效的发挥税收自动稳定经济的功能．应加快税制结构的优化。     

新型城镇化与土地制度改革

土地制度改革的核心就是要改计划配置为市场配置。首先,要建立城乡统一、开放、竞争有序的土地市场,为此须转变政府职能,划清政府与市场的界线;改革产权制度,把公有公用的土地公有制改成公有私用的土地公有制;建立城乡统一的土地市场,开放集体土地入市;改革征地制度。其次,要建立适应市场配置的国家宏观调控体系。政府主要有4种调控手段:确立以公众参与式的规划制订办法;正确实施土地用途分区,限制土地使用权,以提高土地利用效率;建立能促进节约用地、优化配置、公平分配土地收益的财税制度,使税收、投资、补贴成为国家调控土地的主要手段;改革行政审批制度,简政放权。     

How income and tax rates provoke cheating – An experimental investigation of tax morale

Anecdotal evidence suggests that tax morale diminishes with income and with levels of taxation. We designed an experiment that enables identification of causal effects. Subjects carry out a sequence of real effort tasks. The income earned varies with individual differences in effort (combined with variances related to skill or luck) and with the exogenously given length of the tasks. For each task, subjects privately roll a die, whose value determines the tax rate, which is then reported by subjects. This provides subjects with an incentive to cheat. Tax morale diminishes with higher effort, which might find ethical justification, but also with longer tasks, which would not. We implement treatments that vary the range of taxation. Contrary to widespread belief, participants’ tax morale is invariant to these treatments. Our findings are best explained by a psychological force that tempts rich people to cheat more. This force does not seem to be related to fairness ideals that are prominent in theories of distributional justice nor to absolute levels of taxation.     

State‐Building Taxation for Developing Countries: Principles for Reform

The practical implications of adopting a state‐building approach to tax reform need clarity now that the international community has come to recognise the importance of taxation as a ‘state‐building’ process. This article seeks to address this gap. It identifies seven operating principles (political inclusion; accountability and transparency; perceived fairness; effectiveness; political commitment to shared prosperity; legitimisation of social norms and economic interests; and effective revenue‐raising) as the essential characteristics for state‐building taxation, and offers recommendations on potential reforms to implement them, illustrated by DFID/World Bank tax reforms in Yemen, Sierra Leone and Vietnam.     

The Land Question: Are There Answers?1

“The land question” as posed by Henry George a century ago was answered with a call for land reform, a change in the ownership and control of land. In present-day, market-oriented America the land question is answered with widely available land information for market and policy decisions. Information generated by the Agricultural Economics and Land Ownership Survey (AELOS) of the Census of Agriculture is a footing for analyzing land ownership, land transfers, property taxes, and other issues of land policy. In this paper the issues of ownership distribution and the distributive effects of taxation are defined with AELOS data. The AELOS shows that the distribution of land ownership is concentrated and shows that large landowners pay real property tax rates at less than half the rate of small landowners. Changes in land ownership, transfer, and taxation argue for repeating the AELOS in 1998. A case is presented for replacing the Census of Agriculture with a Census of Land in 2003.     

Taxing utility

In order to assess the efficiency of a tax, we should examine its effect on the behavior of individuals. In general, the less a tax affects behavior, the more efficient it is thought to be. The standard example of a non-distorting tax is a lump-sum tax, which does not change with the behavior of the taxpayer. However, this article demonstrates that behavioral distortions can and do arise from a change in even a lump-sum tax. The only truly non-distortionary tax would be one based on utility itself. Utility, which has been used as a norm for distributional analysis, is also the ideal base for efficiency analysis. In fact, any reasonable attempt to describe a minimally distortive basis of taxation will significantly resemble the notion of a tax on utility. Therefore, utility itself is the best basis for evaluation of the efficiency of a tax. Such a tax has many additional features which make it more useful for analytical purposes than lump-sum taxes.     

The contribution of behavioral economics to tax reform in the United Kingdom

This paper examines the contribution of behavioral economics to tax reform by examining two major reforms in the United Kingdom which may be seen as natural experiments – the reform of local taxation and the introduction of value added tax. The case for both was based strongly on mainstream economic analysis but one was a failure and the other a success. The introduction of the local community charge, or ‘poll tax’ as it became known, was such a failure that not only did it have to be repealed but it was also a factor in the downfall of Mrs. Margaret Thatcher as Prime Minister. The introduction of value added tax took more account of behavioral factors and was successful. The paper concludes that a wider approach based on behavioral as well as mainstream economics may have considerable advantages in developing tax policy.     

State and Local Taxation of the Elderly

Using data from Massachusetts, this paper explores the impact of state and local taxes on the elderly. The combined tax burden from the state personal income and sales taxes and the local property tax are, on average, higher for the elderly than the nonelderly only for those with total incomes under $10,000 and over $75,000. High tax burdens on low-income elderly are primarily attributable to the property tax faced by homeowners. High-income elderly face high burdens because the state income tax rate on capital income is higher than the rate on earned income. Evidence suggests that public policies to reduce the property tax burdens on elderly homeowners have been largely ineffective.     

小产权房治理的缘由、途径与政策——以广州市为例

小产权房是在我国特定土地等制度背景下,伴随着城市化出现的社会问题。发生的制度根源在于国家有关制度供给不足,长期不承认集体土地拥有的土地发展权,不允许农民参与土地收益分配,加之房价高企和逐利行为,使问题日益严重。治理的前提是建立合理的房地产税制,将其纳入房产税和土地增值税范围,同时要通过补交税费的方式,分类型引导小产权房合法化。只有承认集体土地的发展权,调整国家相关制度和政策,才能从根本上治理小产权房。     

COMMODITY TAXATION IN WELFARE STATES

Unemployment is a central policy issue in countries with a “generous” welfare system that is hard to reform. This paper addresses why these countries tend to adopt high commodity tax rates in the optimal taxation context. We explore the role of commodity taxation in alleviating moral hazard and hence involuntary unemployment and then provide supportive evidence from a quantitative analysis. Unlike the usual full employment models, at the heart of this paper is a new dimension of distortion, the “between‐states” (employment state vs. unemployment state) consumption choice distortion, which can be dealt with by a certain optimal combination of commodity and income taxation. Our results therefore offer an explanation for the widely observed coexistence of direct and indirect taxation. (JEL D61, D81, H21)     

上海服务业“营改增”改革试点效应分析

服务业营业税改征增值税试点,会对国家财政收入、企业税收负担、经济转型发展产生多方面影响和效果,这些影响和效果可归纳为制度效应、税负效应和经济效应。上海服务业营改增试点显示,改革已从选择方向、改革路径、政策制度、分税体制和动力机制方面实现了五大突破,为营改增顺利推进提供了良好的制度基础。为更好地发挥营改增正面效应,控制潜在风险,最重要的是深化改革,促进转型发展。