关于用西方最优税收理论指导税制改革的论辩  

An Argument on Using the Optimal Tax Theory to Direct Tax Reform

作　　者：杨斌[1] 

机构地区：[1]厦门大学财政系,福建厦门361005

出　　处：《厦门大学学报（哲学社会科学版）》2005年第4期35-42,共8页Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)

基　　金：国家自然科学基金资助项目(70173010);教育部"十五"规划项目(01JB790040)

摘　　要：最优商品税理论声称,应当对需求较缺乏弹性的商品课以较重的税收,以减少税收的额外负担。但是,如果这些商品主要由低收入者所消费,则应当对其以较低税率课税。最优所得税理论认为对最高收入者的最优边际税率应当为零。这些结论只是在一定严格假定前提下才成立,因此,不能简单地将其当作税制改革的普遍原则。中国的税制改革,应当更多地考虑国情。The optimal tax theory holds that goods that lack flexibility in demand should be imposed more taxes in order to reduce additional burdens of tax income. But if these goods are consumed by low-incomers, then the tax should be imposed at a lower rate. This theory also holds that the optimal marginal tax rate for highest income consumers should be zero. These conclusions will hold true only under strict presumptions. Therefore, we cannot simply take some of these conclusions as universal principles in tax reform. Chinese tax reform must be carried out with more considerations of its national situation.

关 键 词：最优税收理论 最优商品税 最优所得税 税制改革 

分 类 号：F810[经济管理—财政学]