新最优所得税模型探索:基于比例效用理论视角
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财经研究 2013 年 第 39 卷第 05 期, 页码：87 - 99
摘要
参考文献
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。
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[3]王首元,孔淑红.比例效用理论及验证——基于1997-2010年面板数据[J].首都经济贸易大学学报,2012,(4):24-32.
[4]王首元,孔淑红.中国农村居民效用测算研究[J].财经研究,2012,(9):4-15.
[5]王首元,孔淑红.中等收入省份城镇居民效用水平的测算与分析[J].西安交通大学学报(社会科学版),2012,(6):12-15.
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[11]Kahneman D,Tversky A.Prospect theory:An analysis of decision under risk[J].Econometrica,1979,47(2):263-291.
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[14]Seade J.On the sign of the optimal marginal income tax[J].Review of EconomicStudies,1982,49(4):637-643.
[15]Sheshinski E.The optimal linear income tax[J].Review of Economic Studies,1972,39(3):297-302.
[16]Stern N H.On the specification of models of optimum income taxation[J].Journal ofPublic Economies,1976,6(1-2):123-162.
[2]王首元,孔淑红.新行为经济学理论:对期望效用理论和前景理论的一个延伸[J].西安交通大学学报(社会科学版),2012,(4):17-24.
[3]王首元,孔淑红.比例效用理论及验证——基于1997-2010年面板数据[J].首都经济贸易大学学报,2012,(4):24-32.
[4]王首元,孔淑红.中国农村居民效用测算研究[J].财经研究,2012,(9):4-15.
[5]王首元,孔淑红.中等收入省份城镇居民效用水平的测算与分析[J].西安交通大学学报(社会科学版),2012,(6):12-15.
[6]Allais M.Le comportment de I’homme rationnel devant le risque:Critique des postulats..et Axiomes de I’ecole Americaine[J].Econometrica,1953,21(4):503-546.
[7]Beresteanu A,Dahan M.An optimal shape of income tax:Evidence from zero incometax countries-Paraguay and Uruguay[R].The Paper of School of Public Policy,2003.
[8]Diamond P A.Optimal income taxation:An example with a U-shaped pattern of opti-mal marginal tax rates[J].The American Economic Review,1998,88(1):83-95.
[9]Edgeworth F Y.The pure theory of taxation[J].The Economic Journal,1897,7(25):46-70.
[10]Helpman E,Sadka E.The optimal income tax:Some comparative statics results[J].Journal of Public Economics.1978,9(3):383-393.
[11]Kahneman D,Tversky A.Prospect theory:An analysis of decision under risk[J].Econometrica,1979,47(2):263-291.
[12]Saez E.Using elasticities to derive optimal income tax rates[J].Review of EconomicStudies,2001,68(1)205-229.
[13]Seade J.On the shape of optimal tax schedules[J].Journal of Public Economics,1977,7(2):203-235.
[14]Seade J.On the sign of the optimal marginal income tax[J].Review of EconomicStudies,1982,49(4):637-643.
[15]Sheshinski E.The optimal linear income tax[J].Review of Economic Studies,1972,39(3):297-302.
[16]Stern N H.On the specification of models of optimum income taxation[J].Journal ofPublic Economies,1976,6(1-2):123-162.
引用本文
王首元, 孔淑红. 新最优所得税模型探索:基于比例效用理论视角[J]. 财经研究, 2013, 39(5): 87–99.
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