浅论国际避税地法律制度的新模式

长期以来 ,市场经济发达国家为维护本国的税收权益 ,通过国际经济组织的联合行动 ,采取种种法律手段 ,推行避税地对策税制 ,以图抵制传统避税地以低税或免税为主要形式的“有害税收竞争”。但在经济全球化条件下 ,一些欧美市场经济发达国家在坚持推行避税地对策税制的同时 ,先后通过修改税法 ,在本国境内实行税收优惠 ,大力吸引外资 ,发展本国经济。这些欧美市场经济发达国家的所作所为 ,实际上已经使它们逐渐堕变为新型的“避税地”。这种避税地法律制度新型模式的产生和发展 ,不仅更加加剧了发达国家与发展中国家之间和税收权益的竞争 ,而且给构建一个公平、有序的国际税收秩序带来了重重的障碍。     

On the Limitation of Penalties and the Non-Equivalence of Penalties and Taxes

This paper compares the impacts of a penalty on accident and a per-unit tax on output, when social damages depend on the output of firms. The choice of the optimal regulation, aiming at internalizing a damage, is influenced both by the market power of firms and by their potential (in)solvency in case of accident. Output strategies influence the solvency situation of firms for paying a penalty, which may lead to multiple equilibria (all firms are either solvent or insolvent in case of accident). When social damages are large, the optimal penalty is capped for avoiding a situation with insolvent firms. In this case, a regulator implements a per-unit tax.JEL Classification: K13, L13     

关于一个财政模型的错误的商榷

相继由中国经济出版社和中国人民大学出版社从1996年至2003年多次再版和印刷的<西方经济学>(下册宏观部分)教科书,关于财政模型证明和结论的若干次不同修改,关于推导出的含税率的税收乘数及其等于1的平衡预算乘数、含税率的转移支付乘数有明显的缺陷.     

我国水污染税构想

在市场经济条件下,必须更多地运用税收手段促进水资源保护和水污染治理,开征水污染税很有必要。我国制定水污染税应遵循“污染者付费”、“专税专用”的原则。     

Tax Amnesties and the Self-Selection of Risk-Averse Taxpayers

In this paper we model taxpayers participation in an unexpected tax amnesty, which can be entered by paying a fixed amount. Taxpayers are characterized by a Constant Relative Risk Aversion (CRRA) utility function and differ in relative risk aversion coefficient and in income. We show that amnesties may fail as a self-selective device to fully separate big from small evaders and to extract resources from the former. Only taxpayers whose relative risk aversion falls within a given interval participate, while those whose evasion is too small or too large do not enter. The model is used to estimate relative risk aversion and tax evasion of participants in 1991 and 1994 Italian income tax amnesties.JEL Classification: H260, D890, K420     

对我国开征社会保障税的思考

健全的社会保障制度是市场经济体制的内在要求。目前我国的社会保障制度还很不完善,不仅缺乏强有力的保障法,也没有将保障资金列入预算内管理,且社会保障的项目、范围、标准,各地、各行业、各单位执行不一。完善社会保障制度的核心是建立稳定、可靠的社会保障资金来源,其根本出路就是开征社会保障税。     

税源管理的必要性及对策

税源管理是税收征管的基础。加强税源管理是现行经济制度的客观需要；是税收自我完善的需要；是依法治税的需要。加强税源管理的对策包括加强基础建设，完善税源管理的手段和方法；加强部门配合，做好协税护税工作；优化纳税服务，提高纳税人遵从意识；推行税务行政执法责任制；规范政府的行为。     

税收犯罪现象剖析及预防

税收犯罪形式多样 ,危害巨大 ,不仅使国家税款大量流失 ,而且严重地破坏了公平竞争的市场经济原则。造成税收犯罪的主要原因有纳税人受自身利益的驱动、纳税人的税收法制观念淡薄、税收法制不健全以及税务部门的征管能力较弱。遏制和预防税收犯罪必须加大宣传力度 ,增强纳税意识 ;完善税收立法 ;增强税收执法力度 ;规范执法行为 ,提高执法能力。     

我国遗产税开征探析

开征遗产税有利于增加国家财政收入、调节社会财富、维护国家利益和公民权益、完善我国的税制结构，因此在我国有必要开征遗产税。当前我国开征遗产税还面临一些困难，如纳税人纳税意识薄弱、相关部门协作配合欠缺、被继承人遗留的财产价值难以准确确定等。针对这些问题，我国应采取一些配套措施，包括提高纳税人主动纳税申报的意识，建立公正、独立、科学的财产评估制度及机构等。     

Starker Steuerwettbewerb – starke Reformen? Ein neuer Blick auf Unternehmenssteuerreformen in 15 EU‐Staaten (1998‐2011)

Although many EU‐countries have reduced corporate taxes in the recent years, there is still a substantial variance between the 12 oldest EU‐member states. This contribution revisits this variation and analyses the determinants of corporate tax reforms and their magnitude from a perspective which is new in two respects: First, we combine logistic panel regression and fsQCA analysis allowing for an integration of qualitative assessments of tax reforms in the QCA analysis. This adds to the existing studies on tax reform which almost exclusively rely on regression techniques. Second, we focus on the time period 1998‐2011 where we expect tax competition to be especially intense. The results of our analyses confirm the major impact of tax competition on national corporate tax policies. This relationship dominates the regression analyses as well as the fsQCA. Furthermore, our findings allow nuancing the existing results on the influence of institutional constraints and partisan politics.