财经研究
財經研究
재경연구
The Study of Finance and Economics
2013年
5期
86~98
,共null页
最优所得税 比例效用理论 边际税率效用损失
最優所得稅 比例效用理論 邊際稅率效用損失
최우소득세 비례효용이론 변제세솔효용손실
optimum income tax; ratio utility theory; utility loss of margin-al tax rate
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。
文章利用比例效用理論，構建瞭新的最優所得稅理論模型，理論推導顯示：（1）最優所得稅的徵收對象應該是消費者收入中釦除私人消費後的剩餘部分；（2）最優所得稅包含正所得稅與負所得稅；（3）最優所得稅具有纍進性質。文章利用新模型對2010年中國36箇大中城市居民的所得稅邊際稅率效用損失量進行瞭測算，結果顯示2011年9月之前的所得稅稅率給消費者造成的負擔明顯偏重。
문장이용비례효용이론，구건료신적최우소득세이론모형，이론추도현시：（1）최우소득세적정수대상응해시소비자수입중구제사인소비후적잉여부분；（2）최우소득세포함정소득세여부소득세；（3）최우소득세구유루진성질。문장이용신모형대2010년중국36개대중성시거민적소득세변제세솔효용손실량진행료측산，결과현시2011년9월지전적소득세세솔급소비자조성적부담명현편중。
This paper constructs a new theoretical model of optimal income tax by ratio utility theory. Theoretical deduction shows as follows： firstly, opti- mal income tax should be levied on consumer income after deduction of private consumption; secondly, optimal income tax includes positive and negative income taxes; thirdly, optimal income tax is featured by progressivity. Then it calculates the utility losses of marginal income tax rate of urban residents in 36 large and medium-sized cities in 2011 and states that income tax rates before September, 2011 have laid obviously heavy burden on consumers.
