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.     

Profiles of Housing Cost Burden in the United States

In this study, the ordered logistic regression model indicates that renters suffer a greater housing cost burden than homeowners and that the lower the income of the household, the larger the portion of income that is spent for housing. Further, the model also shows that the burden of high housing costs falls disproportionately on certain groups of American households. Compared to the reference group, two single-risk groups (Asian-American households and households with three or more children) and two dual-risk groups (female-headed households with three or more children and minority households with three or more children) tend to have a higher risk of excessive housing costs. Elderly households and three elderly-related groups (female-headed elderly households, minority elderly households, and female-headed minority elderly households), however, tend to have a lower risk of housing cost burden than other households. The housing cost burden of the reference group is comparable to the housing cost burden of each of the following groups: for single female-headed households; Black households; Hispanic households; and female-headed minority households. The policy implications of these findings are discussed in the paper.     

论法官在民商事案件证明责任分配中的自由裁量权

充分、有效地与当事人沟通,坚持公平、公正的原则,从而正确运用法官自由裁量权对证明责任进行分配,有利于查清案件事实,促进司法公正。结合审判实际讨论了法官在不同情况下如何坚持一定的原则,根据不同情形,正确运用自由裁量权进行证明责任分配等问题,如在没有法律、法规、及司法解释具体规定的情形下,法官在运用自由裁量权进行证明责任分配时应遵守诚实信用、程序公开透明、公平公正、经验惯例、综合平衡等原则。在双方地位不平等,可能导致显示公平的情形下,法官需要结合具体案情,根据相关原则进行具体证明责任分配。     

区域人口抚养负担的评价方法与实证分析

针对常用人口抚养负担评价方法的缺陷,构建了抚养负担数量指数和抚养负担质量指数,以便科学反映区域人口的抚养负担。并选取中国为实证对象,进行了有效验证。研究表明:从抚养负担数量指数看,除城镇外,农村和全国的抚养负担都在减轻;从抚养负担质量指数看,农村、城镇和全国的抚养负担都在大幅度减轻。相关分析显示中国非劳动人口比重下降的根源在于农村非劳动人口比重的减少,不过减小人口抚养负担的关键在于增强劳动人口的创收能力,并非仅依赖于非劳动人口比重的下降。     

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。     

物流业税收改革之法律思考

随着中国加入WTO以及全球经济一体化的发展,现代物流在国民经济中的重要作用日益彰显。然而,目前我国物流业尚处于起步阶段,理论界对物流纳税主体的界定未形成共识,物流税收存在着诸多亟待的问题,立法上的不完善已成为严重阻碍物流业发展的瓶颈。因此明确物流的纳税主体,对我国物流税收改革提出相关的立法建议具有重要的现实意义。     

The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study

Tax practitioners play a crucial role in the degree of taxpayers’ compliance – a role that has increased as tax systems worldwide have become more complex. However, little is known about tax authorities’ impact on taxpayers’ decisions to employ tax practitioners. Based on earlier research on motivations to employ a tax practitioner and the extended slippery slope framework of tax compliance, we conducted two studies which provide some answers. A survey study – comprising a representative sample of 500 Austrian self-employed taxpayers – revealed that financial gain is not the most important reason to employ a tax practitioner but instead the motivation to avoid problems with the tax authorities. Related to that, we also find that taxpayers’ perception of tax authorities wielding coercive power motivates them to employ tax practitioners. In the interview study with 33 self-employed taxpayers and 30 tax auditors, taxpayers indicated that they sought to avoid contact with tax officers by employing tax practitioners. This finding was supported by tax officers who reported preferring interaction with tax practitioners over direct contact with taxpayers. The two studies point to the complex relationship between taxpayers, tax authorities and tax practitioners, and allow the drawing of theoretical and practical implications.     

网络虚拟财产的法律保护研究

随着网络游戏的出现和发展,针对网络游戏出现的纠纷频繁发生,特别是网络游戏中的虚拟财产成为纠纷的焦点之一,而我国现行法律并没有针对此问题做出明确的法律规定。加快进行相关的法律制度建设以保护具有中国特色的网络游戏业的健康发展,已成为网络游戏产业发展的重要课题。