社会保险税:一个新制度经济学的分析框架

征收社会保险缴款的交易费用分为征收费用和损失费用。制度的变迁将使征收费用发生分流和转移,其承担主体也会发生变动。在中国社会保险缴款征收制度变迁过程中,交易费用的存在形式是不断变化的。决策机构在进行社会保险税的制度设计时应考虑留有一定的弹性空间。社会保险费改税付出的代价和取得的效益在整个制度变迁的进程中的分布将会是不均衡的。

Social Insurance Tax: A New Institutional Economics Analysis Framework

The transaction costs of social insurance tax include collection costs and loss costs.The collection costs may be transferred and the entity may be changed in the devolution of the institution.The form of the transaction costs is changed continuously in the collection system of the social insurance in China.The decision-making organization should pay attention to leaving elastic space in the design of the social insurance tax.The gain and loss in process of the reform of the social insurance tax is disequilibrium.