财富税国际实践与利弊剖析  

Wealth Taxation:International Practice and the Pros and Cons

作　　者：张平[1,2] 燕洪 诸葛安东 任强 ZHANG Ping;YAN Hong;ZHUGE Andong;REN Qiang

机构地区：[1]复旦大学国际关系与公共事务学院 [2]中央财经大学财政税务学院

出　　处：《国际税收》2023年第9期58-67,共10页International Taxation In China

基　　金：国家自然科学基金重点项目“公共治理体系变革创新的理论与机制”(项目批准号:72234001)的阶段性研究成果。

摘　　要：财富税历史悠久,但并未被多数国家广泛采用,具体原因包括税基度量难度大、缺少国际合作易导致资本外流等。本文通过系统梳理OECD成员国和发展中国家财富税税制要素情况,从起征点高低和税率大小两个维度对财富税制度设计特征进行聚类分析,进而剖析财富税征收利弊并讨论未来发展趋势。研究发现,由于征税目标和税制结构的不同,各国财富税税制设计存在差异。财富税起征点过低而税率过高、或是起征点过高而税率过低可能导致财富税实施困难或对财力补充不足。本文认为,近年来各国财政压力的不断增长及财富不平等状况的加剧,财富税因潜在的预算收入和再分配效应将会受到越来越多的关注。Although the wealth tax has a long history,it has not been widely adopted by most countries.The potential reasons include the difficulty of measuring the tax base and the lack of international cooperation resulting in capital outflow.By systematically combing the elements of the wealth tax system in OECD member states and developing countries,the paper analyzes the design characteristics of wealth tax system from two dimensions,i.e.,tax threshold and tax rate.And then the paper analyzes the pros and cons of wealth tax collection and discusses its future development trend.It is found that there are differences in the design of wealth tax systems in different countries due to different tax objectives and tax structures.A wealth tax with low threshold and high tax rate,or with high threshold and low tax rate,may make it difficult to implement or insufficient to supplement the revenue source.The paper argues that in recent years,with the increasing fiscal pressure and wealth inequality in various countries,the wealth tax will receive more and more attention due to its potential budget revenue and redistributive effect.

关 键 词：财富税 税制设计 聚类特征 财富不平等 再分配效应 

分 类 号：F810.42[经济管理—财政学]