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。     

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.     

税收激励与企业劳动雇佣——来自薪酬抵税政策的“准自然实验”

在经济下行压力不断加大的形势下,如何“稳就业”成为了各界关注的热点问题。本文以2008 年推行的薪酬抵税政策作为“准自然实验”捕捉企业税负的外生变化,并以2000-2018 年A 股上市公司数据作为研究样本,利用双重差分法考察了税收激励与企业雇佣行为之间的因果关系。实证结果表明:薪酬抵税政策带来了额外的税收优惠,进而促进了企业的雇佣需求,在有效排除共同趋势、预期效应、政策叠加效应以及反向因果问题后,这一结论依然稳健;异质性检验中发现,薪酬抵税政策对企业雇佣的激励效应在民营企业,成本转嫁能力较弱、劳动密集度较高以及处于市场化程度较高区域的企业中表现更加明显,这意味着企业对劳动力成本的变化越敏感,这一政策的作用效果就越好;薪酬抵税政策显著地提升了企业的经营绩效。本文的研究有助于深入理解税收影响企业行为的微观机理,对于政府利用税收政策扩大就业具有重要启示。     

Less cheating? The effects of prefilled forms on compliance behavior

As a consequence of digital transformation, individuals are often confronted with prefilled forms or prefilled data entry masks. In situations where cheating and lying are of concern, prefilling might reduce dishonest behavior. In a controlled experiment, we investigate how correctly and incorrectly prefilled forms influence compliance behavior. We frame our experiment as filing the annual income tax return. We show that correct prefilling enhances compliance. However, in cases of incorrect prefilling, we observe asymmetric effects. If prefilled income is lower than true income, we find no positive compliance effect, and compliance is on the same level as with blank forms. If prefilled income is higher than true income, prefilling still has a positive effect on compliance. In that case, compliance is on the same level as with correctly prefilled forms and higher than with blank forms. Our study contributes to the literature on cheating and lying by showing that prefilled forms affect compliance.     

Fiscal transparency and tax ethics: does better information lead to greater compliance?

By relying on WVS data and using multilevel mixed modeling, the paper tests the hypothesis that access to larger flows of information about government fiscal accounts and financial transactions increases citizens’ willingness to pay taxes. By supporting such an hypothesis, our analysis suggests that in the presence of more information, the implicit contract between the government and taxpayers displays less stringent incentives and participation constraints and causes part of the contract, namely tax morale, to be enhanced. This finding supports the implementation of fiscal transparency policies, whose possible design is discussed.     

流转税和所得税的福利效应研究

 本文根据我国城市（镇）不同收入阶层1999年至2008年的支出结构数据及现金收入和支出统计状况,测算出我国城镇居民消费支出的有效税率②和所得税额;利用跨期消费决策的两期模型,构造居民消费效用函数,即消费者的福利函数,测算出我国流转税和所得税的福利损失（成本）。结果显示：我国居民消费符合边际消费倾向递减规律;不同收入阶层的消费时间偏好不同,收入水平越低越倾向于当前消费;流转税具有明显的累退效应,而所得税的累进效应,特别是个人所得税的累进效应不明显,使得我国当前的税制结构对收入分配的调节力度不够。