摘要
本文依据拉弗曲线所阐明的道理分析了不同经济发展阶段中个人所得税对个体行为激励的影响。本文尝试:1)将拉弗曲线应用于政府对个人所得税与转移支付(即负所得税)制度的设计,并思考了这些制度对跨越"中等收入陷阱"与"包容性增长"的意义;2)将个税起征点与补贴初始点引入拉弗曲线,分析了它们变化时对税收、转移支付与产出的影响,以及个税起征点与最优税率、补贴初始点与最优转移支付率之间分别会遵循的关系,并为"差别化"个税起征点与补贴初始点提供易于操作的理论依据。本文发展和深化了拉弗曲线的许多内涵和政策主张,并回答了原有拉弗曲线没有回答的许多问题。
Based on the principle that personal income tax reform can stimulate different economic— agents in the different stages of economic development,the paper attempt to design the systems of personal income tax and government transfer payment(i.e.negative tax)which imply the principle of the Laffer curve through tax incentiving individual behavior,and to consider the meaning of these systems for ' Middle Income Trap' and ' Inclusive growth'.We attempt to put the tax-free and subsidy-free thresholds into Laffer curve,then we analyze the influence of tax revenue、transfer payment and output with the change of tax-free and subsidy-free thresholds.When we detect the relations between the free thresholds and the optimal tax(or transfer payment)rate,we gain optimal free threshold for the citizens in the area of income inequality,and we find the theoretical principles for tax or subsidy differentiation.So we develop and deepen the policy content of the Laffer curve and resolve the questions that can’t be answered by the original Laffer curve.
出处
《南开经济研究》
CSSCI
北大核心
2011年第5期98-112,共15页
Nankai Economic Studies
基金
高等学校博士学科点专项科研基金资助
关键词
个人所得税
政府转移支付
行为激励
拉弗曲线
Personal Income Tax
Government Transfer Payment
Behavior Incentive
Laffer Curve
