从法理上对税收负担最小化手段的再界定——税收筹划概念的内涵和外延

目前关于税收负担最小化手段的理解多种多样 ,对税收筹划及相关概念的使用很不规范 ,容易误导纳税人的行为和国家的税收征管。本文从法理上将税收负担最小化手段划分为偷逃骗税和税收筹划 ,又将税收筹划划分为避税、节税和税负转嫁     

社会战乱对汉唐间农业税制嬗变影响的分析

汉唐间农业税制在中国农业税制史上的地位是非常显著的,不仅因其具有较长时段之实行,而且在于对同时期的日本农业税制及此后的中国农业税制产生了重大影响,但其嬗变却是社会战乱作用和推动的结果。在籍人口大量减耗迫使政府把课税方式人丁化,田地大规模荒芜促使其建立均田制,谷帛极其短缺致使其征收实物。     

中国入世的贸易冲击及其区域经济影响研究

入世对我国制造业发展影响深远,文章基于1997、2002、2007、2012、2017年30个省级行政区行业-地区层面的截面数据,考察由区域贸易构造的关税冲击对各地制造业就业和产值的影响。研究发现：入世后出口关税降低引致的外需扩张对制造业就业和产值的促进效果随时间递减,影响通过区域贸易向上游传导到本地需求品的提供地;需...     

我国个人所得税的设置、建立和完善

本文回顾了新中国成立至今我国个人所得税的发展 ,分析了目前个人所得税制中现存的诸如扣除额之类的一些问题 ,指出了一系列用以完善个人所得税制的具有建设性的意见和建议。     

工程工作站在卡车耐撞性分析中的应用

简要论述了汽车耐撞性解析的基本方程及计算方法。以一轻型卡车为例,结合计算方法讨论了工程工作站(Engineering Workstation)在卡车耐撞性解析中应用的几个问题。介绍了一种适合于工程工作站的接触面设定方法。最后给出了一个数值模拟结果。     

颈性眩晕症引起休克的手法急救机理探讨

颈性眩晕症引起休克，是中老年易患的一种常见病。目前临床中以药理治疗为主。笔者通过亲身实践，使用“一松、二动、三整理”的穴位按摩手法，使椎动脉避开其压迫，改善血液循环，达到机体内在环境的平衡，收到了较为理想的急救治疗效果。     

Indexing the Federal Tax System: A Cost-of-Living Approach

In this article, we analyze the indexation of federal taxes, using an approach based on cost-of-living measurement. We use our Tax and Price Index methodology and data base to study an indexed system historically, comparing indexation with the Consumer Price Index (CPI) to actual tax policy, a tax system with constant parameters, and an “exact” indexing scheme. We reach three main conclusions: (a) The sequence of tax reductions implemented between 1967 and 1985 have fallen short of mimicking indexation, (b) wealthier households would have benefited relatively more than lower-income households from indexation, and (c) CPI indexation would not have completely eliminated bracket creep.     

On Using Linear Regressions in Welfare Economics

This article consists of two parts. The first part shows that the ordinary least squares regression coefficient is a weighted average of slopes between adjacent sample points. When applied to a linear regression, with income as the independent variable, the regression coefficient depends heavily on the slopes of high-income groups. The weight of the highest income decile may well exceed that of the other nine deciles. This may be undesirable, especially if the regression is used for welfare analysis, because the marginal propensities to consume attributed to the commodities are determined by the high-income groups. The second part of the article proposes alternative estimators, the extended Gini estimators, that enable investigators to control the weighting scheme and to incorporate their social views into the weighting scheme of the estimators     

Tax collection efficiency in OECD countries improves via decentralization,simplification, digitalization and education

This paper offers an assessment of tax administration performance and provides evidence of the relationship between fiscal decentralization (and tax structure) and the technical efficiency of tax collection. The initial stage of the investigation consists of a data envelopment analysis (DEA) to obtain technical efficiency estimates for a sample of 28 OECD countries over the period 2004–2017. In a second stage, we explore how technical efficiency is affected by fiscal decentralization and tax structure variables. The results show how the degree of fiscal decentralization has a positive and significant impact on the technical efficiency of tax collection. They also reveal a relevant role of tax structure choices and the ratio of indirect to direct taxes, which can significantly affect tax collection efficiency. Finally, we extract some policy implications.