新最优所得税模型探索:基于比例效用理论视角  

On New Optimal Income Tax Model: From the Perspective of Ratio Utility Theory

作　　者：王首元[1] 孔淑红[1] 

机构地区：[1]对外经济贸易大学国际经济贸易学院,北京100029

出　　处：《财经研究》2013年第5期86-98,共13页Journal of Finance and Economics

基　　金：对外经济贸易大学行业税收政策与管理研究中心基金项目(230009)

摘　　要：文章利用比例效用理论,构建了新的最优所得税理论模型,理论推导显示:(1)最优所得税的征收对象应该是消费者收入中扣除私人消费后的剩余部分;(2)最优所得税包含正所得税与负所得税;(3)最优所得税具有累进性质。文章利用新模型对2010年中国36个大中城市居民的所得税边际税率效用损失量进行了测算,结果显示2011年9月之前的所得税税率给消费者造成的负担明显偏重。This paper constructs a new theoretical model of optimal income tax by ratio utility theory. Theoretical deduction shows as follows： firstly, opti- mal income tax should be levied on consumer income after deduction of private consumption; secondly, optimal income tax includes positive and negative income taxes; thirdly, optimal income tax is featured by progressivity. Then it calculates the utility losses of marginal income tax rate of urban residents in 36 large and medium-sized cities in 2011 and states that income tax rates before September, 2011 have laid obviously heavy burden on consumers.

关 键 词：最优所得税 比例效用理论 边际税率效用损失 

分 类 号：F810.42[经济管理—财政学] F224