现代最优税收理论研究新进展  

New Research Progress on Modern Optimal Taxation Theory

作　　者：王筱筱 卢国军 崔小勇[3] WANG Xiɑoxiɑo;LU Guojun;CUI Xiɑoyong(Zhongnɑn University of Economics and Law,Wuhɑn,China;Central University of Finance and Economics,Beijing,China;Peking University,Beijing,China)

机构地区：[1]中南财经政法大学财政税务学院,430073 [2]中央财经大学财政税务学院,100081 [3]北京大学经济学院,100871

出　　处：《经济学动态》2024年第7期128-145,共18页Economic Perspectives

基　　金：国家社会科学基金后期资助项目“公共财政理论研究”(21FJYB008);中央高校基本科研业务费专项资金(2722024BQ016)。

摘　　要：近二十年来,大量文献从理论创新、数据支撑、分析方法和应用场景等方面发展了异质性个体框架下的最优税收理论,推动现代最优税收的研究朝着理论模型推演与现实数据测算相结合的方向演进,形成了一系列前沿的分析方法,得到了丰富的结论和政策建议。本文系统梳理了异质性个体框架下的最优税收理论文献,总结了已有研究的特点和边际贡献,呈现了现代最优税收理论的演进逻辑。通过归纳总结特定场景下现代最优税收理论的应用实践,本文认为现阶段最优税收理论的研究范式已经相对成熟,未来仍然具有广阔的理论扩展和应用前景。最后,本文还指出已有理论研究结果与政策落实仍存在差距,并展望了利用现代最优税收理论指导中国现代财税体制改革的研究思路和可能性。To increase the intensity and efficiency of using taxation to improve income distribution needs to build a systematic theoretical analysis framework,which helps to provide guidance based on China’s real economy and tax data.The diversity of the characteristics of Chinese taxpayers,the complexity of the economic environment,and the economic uncertainty in the market make it difficult to construct a proper model for quantitative analysis.In the past two decades,the rapid development of optimal taxation theory in the framework of heterogeneous individuals has provided a way to solve these difficulties.It is of practical significance to sort out the new progress of research on modern optimal taxation theory:applying advanced theoretical research methods to quantitatively analyze and solve problems such as the com‐plexity of taxpayers’behavior is helpful to provide practical and effective policy suggestions for the reform of China’s fiscal and tax system.From the perspective of theoretical development and innovation,modern tax theory has been greatly enriched from the perspectives of research methods and application scenarios,but there are few summaries of the new development of research on modern optimal tax theory in China.Given the above practical and theoretical background,this paper systematically reviews research on the modern optimal tax theory based on the heterogeneous individual framework,sorts out the research content and conclusions of cuttingedge research in the past two decades from the aspects of the research framework,analysis methods,and theoretical application,and discusses the policy implications for China.In terms of the research framework,the benchmark model of optimal tax theory in the framework of heterogeneous individuals has three core characteristics.Firstly,the distribution of labor abilities is exogenous.Secondly,the unobservable heterogeneity at the individual level is one-dimensional.Thirdly,labor supply is a decision under intensive margin.For solving the optimal tax problem,the

关 键 词：现代最优税收理论 异质性个体 再分配政策 收入不平等 

分 类 号：F812.42[经济管理—财政学]