Money launderers and tax havens: Two sides of the same coin?

This paper investigates whether tax havens have an incentive to maintain low regulatory standards in order to attract black money activities. Using a new dataset on money laundering regulation, the results of this study show that tax haven and money laundering services coincide within the same country. This effect is especially observable for regulative instruments which increase the probability of detecting money laundering; whereas in the case of punitive regulation for money laundering the complementary relationship is weaker, perhaps due to a “false friends” effect. If we classify tax havens according to their per capita GDP, poorer tax havens in particular tend to supply both services, because the gains from their tax haven status are low compared to those of wealthier and well-established tax havens. From a policy perspective the results add new insights to the debate on the welfare effects of tax havens since the results suggest that poorer tax havens might be reluctant to provide the necessary regulatory environment in order to constrain money laundering. This externality is beyond the familiar tax revenue effects caused by tax havens.     

宏观调控抑或税收法治:论房产税改革的目标

房地产调控背景下进行的房产税改革并不能承担宏观调控稳定房价的任务。税收法治条件下的房产税具有调节贫富差距、优化资源配置和筹集财政收入的功能。笔者认为,目前我国的房产税改革目标仍以解决财政收入为主。在分权、法治指导下,房产税改革应当向地方税收立法、税收法治、公共财政的方向设计与发展,并籍此促进我国财税体制的完善。     

斜向府际税收竞争的法律规制——以股票转让所得课税规则的变迁为对象

我国股票转让所得课税规则的变迁经历了"征税—暂免征收—部分恢复征收—返还部分税收"四个阶段,相应的法律文本为《个人所得税法》、国务院财税主管部门或地方政府的税收规范性文件,核心内容分别是给予、取消以及变相恢复税收优惠。上述规则的变迁反映了税收减免权在中央财税主管部门与地方政府之间的分配及其冲突,这种斜向府际税收竞争越来越激烈。斜向府际税收竞争的产生,源于财政分权不尽规范和规则设计不甚合理等制度成因,它形式上违反税收法定、税收公平和税收效率原则,实质上也侵害了税收征纳各方的合法权益。法律上应当对此进行规制,既要减少税收竞争发生的可能性,又要解决税收竞争引发的问题。     

中国税收信用缺失：原因及建议

税收信用制度是指以法律为基础,以信用为准则,在用税主体、征税主体和纳税主体之间建立的遵守法律规章,诚实守信的管理机制,它是社会信用体系的重要组成部分。税收信用的缺乏严重影响中国税收信用制度的构建,因此需要采取加强税收机关管理,提高税收服务意识,建立失信惩戒机制和诚信激励机制等措施改善中国税收信用缺失的现状。     

外资税收优惠问题探析

税收优惠对于我国吸引外资曾发挥过积极的作用。然而,随着我国经济市场化的逐步深入和对外开放度的不断增加,外资税收优惠逐渐暴露出一些问题。因此,有必要重新审视我国的外资税收优惠,并加以适当的调整。     

构建我国税收司法组织机构体系的设想

随着我国税制改革的不断深入,建立一个科学的税收司法组织机构体系成为急需解决的问题。笔者认为,根据我国目前的国情,应设置税务警察和税务检察室,但不应设置税务法院。在经济发达地区可以试点设置税务法庭。同时,对已设置的税务行政复议机构有必要进行重新设置,以适应新的税制要求。     

“数字税”全球治理改革的共识与冲突——基于实验主义治理的解释

数字经济全球化背景下的税收改革不仅体现为传统税收原则的失效与调整,更体现为传统税收治理体系的改革与变迁。有害税收竞争、税收规避等新治理挑战的凸显,使得旨在解决“多重征税”问题的传统税收治理体系难以为继。经合组织推动下的国际税收秩序改革共识与各国单边主义征税行为共同构成了当前“数字税”全球治理改革的复杂图景。如何对并行存在的共识与冲突提供整体性的理论解释框架,以分析不同机制的相互影响关系,既是全球治理理论发展并应用于具体领域的需要,也是实践方面探索“数字税”未来改革进程、实现多边共识的必要前提。文章基于全球税收治理体系演变历史的回顾与逻辑的梳理,总结了国际组织和各国参与“数字税”全球治理改革进程的多重行为,进而以实验主义治理为理论分析框架,从框架性目标设定、政策学习过程、改变现状机制这三个方面为“数字税”全球治理改革进程提供了整体解释。本研究不仅有助于全面理解“数字税”全球治理改革进程的复杂机制,也有助于为我国数字经济全球化战略提供政策参考。     

Is there a displacement deadweight loss from tax evasion? Estimates using firm surveys from the Czech Republic

In the presence of the underground economy, taxes may give rise to a deadweight loss from displacement of efficient producers by inefficient producers. We consider an economy in which a producer faces two types of costs: the cost of production and of taxes. If efficiency in production is positively correlated with tax-honesty, then high tax rates may cause inefficient producers to crowd out efficient producers. We find the correlation of production efficiency and tax-honesty to be positive (between 0.1368 and 0.1673) by using surveys of 426 Czech firms taken in 2004 and 2005. We also find that firms feel threatened by rivals who evade taxes. Both findings support the notion that displacement deadweight loss exists. In a more speculative part of our paper, we use highly restrictive assumptions to arrive at estimates of displacement deadweight loss ranging from 2.7 to 13.1% of firm costs.

关于我国物业税立法的基本构想

国家税务总局在制定"十一五"计划时提出我国将积极稳妥地深化税制改革,其中包括实施城镇建设税费改革,稳步推行物业税,并相应取消相关收费。因此,适时开征物业税,已经成为我国新一轮房地产税制改革的重要内容,也成为我国财税法领域一个重要研究课题。本文通过对市场经济发达国家和地区物业税立法的比较研究,着重就我国物业税立法的必要性展开较为深入的讨论,进而提出了我国物业税立法的基本构想,希冀为推动我国正在进行中的物业税立法提供一见之得。     

How Location Efficient Is LIHTC? Measuring and Explaining State-Level Achievement

A growing recognition that the cost of transportation should be included in calculations of housing affordability has led to efforts to promote location efficiency (LE) in affordable housing policy. Because the program is responsible for most new affordable housing in the United States, the Low Income Housing Tax Credit (LIHTC) program has the potential to be a link between housing affordability and LE. This research analyzes the extent to which LIHTC units built between 2007 and 2011 were in location-efficient places. Ordinary least squares regression analysis was used to test the role of market, policy, developer, and urban form factors in determining state-level LIHTC LE. We find that for the nation as a whole, from a quarter to half of LIHTC units added during this period were in location-efficient places, depending on the LE criteria applied. State-by-state comparisons showed wide variation in both our absolute measures of LIHTC LE and our relative measures of LIHTC LE compared with overall housing in each state. State policy and nonprofit developers were associated with higher LIHTC LE and had a positive effect on a state’s ability to outperform its underlying urban form.