最优税制模型的思路探析及其对我国税制改革的启示

【作者】 李伟；

【导师】 张进昌；

【作者基本信息】 天津财经学院 ， 财政学， 2005， 硕士

【摘要】 上世纪 80 年代和 90 年代西方两次大规模的税制改革,受到了人们的广泛关注。80 年代的税制改革可以说是以供给学派的税收理论作为基础,强调尽力降低税收“超额负担”,实现效率目标。但由于过分减税也导致了国家财政收入的锐减,在忽视公平原则的同时又加剧了社会再分配的矛盾。西方税收理论界在反思供给学派的税收理论后,逐渐梳理出了新的最优税制理论,并以此作为 90 年代新一轮税制改革的主要依据。 本文综述了最优税收的内容,介绍了构成西方最优税制理论的两大主体部分——最优商品税和最优所得税的理论进展和政策含义,及其基本数学思路的分析和经济学探讨方法。在此基础上,结合税制设计的基本原则(公平、效率),根据我国实际情况,分税制结构和税种设置两部分,从税率设计和征税范围等方面提出了对我国税制改革的相关政策建议。 不可否认,税制改革还存在很多制约因素,最优税制理论同样也由于某些在现实中难以成立的假设,限制其发挥作用。在二者综合研究的过程中也需要重视与克服这些制约因素,实现最优税收的目标。更多还原

【Abstract】 In the 1980s and the 1990s, the western countries had made two reforms in taxation system in a large scale which greatly attracted people’s attention. Based on the taxation theories of the supply school, the reforms in 1980s emphasized on decreasing the excessive burdens in taxation and realizing the goal of efficiency. However, the excessive reduction of taxation resulted in the decrease in the revenues of the government and there were more conflicts in social reallocation because of ignoring the equity principle. Having further studied the supply school’s theories, the western taxation theorists made the new theory of optimal taxation system which became the basis of the new reforms in the 1990s. In this article, the contents of optimal taxation are summarized and the two main parts of western optimal taxation system theories are included, which are the development of theories and the definition of the policies in optimal commodity taxation and optimal income taxation, and the discussion on the basic mathematical and economic studying method. According to the fundamental principle (equity and efficiency principle) of taxation system design and the present situation of our country, correlative policies and advices on taxation system reforms, including structures of the taxation system and designs of the taxation category, are brought forward. However, there are many restricted factors in taxation system reforms. And the effect of the optimal taxation theory is also limited because of the unrealized supposition. So in the course of comprehensive study, we must pay attention to and overcome the restricted factors in order to realize the goal of the optimal taxation.更多还原