税收显著性、税收归宿及社会福利

被引：2

作者：

钟春平 ^{[1
]}

李礼 ^{[2
]}

机构：

[1] 中国社会科学院财经战略研究院

[2] Capital One Financial Corp

来源：

经济与管理评论 | 2016年 / 32卷 / 04期

关键词：

税收制度; 税收显著性; 税收归宿; 无谓损失;

D O I：

10.13962/j.cnki.37-1486/f.2016.04.001

中图分类号：

C913.7 [社会福利、社会救济、社会保障]; F812.42 [税收];

学科分类号：

1204 ; 120404 ; 020203 ;

摘要：

引入税收显著性这一概念,以从价税为出发点,通过税收归宿和无谓损失,分析税收显著性对社会福利的影响。对税收反应不足程度的计算,说明当从价税率增加时,在不同的税制下,税收归宿和无谓损失均不相同。当从价税率增加时,消费者承担的税收负担相对较大,生产者承担的税收负担相对较小,而此时社会整体福利的无谓损失也相对较小。反之亦然。中国标注的是税后价,税收显著性最强,有可能带来的福利损失也较大。

引用

页码：5 / 13

页数：9

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