地方税体系演进的路径依赖——一个交易费用视角的解释
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摘要
各国地方税体系的收入结构、主体税种、税权归属等存在很大差异,且往往偏离理论上的最优状态,路径依赖是这种状况的一个重要成因。之所以存在路径依赖,是因为在地方税体系的演进进程中,正式制度和非正式制度的变革会引致巨大的交易费用,从而使得改革方案的实际收益和名义收益发生偏离,而政府选择不同改革方案的标准是实际收益最大化。我国的地方税体系优化同样面临交易费用问题,应当对名义收益和交易费用进行权衡,选择循序渐进的路径。
Revenue structures,main taxes and tax power belongings of sub-central taxations in different countries differ sharply,and they always depart from the theoretical optimal status.Path dependence is one of the important causes.The reason for the existence of path dependence is that during evolution of sub-central taxation,changes of formal institutions and informal institutions will lead to massive amount of transaction costs,which make the real utilities of reform plans deviate from nominal utilities,and governments choose reform plan according to real utility maximization.The optimization of sub-central taxation in China is also faced with transaction costs,and should make a tradeoff between nominal utility and transaction costs,choosing the principle of gradual improvement.
Revenue structures,main taxes and tax power belongings of sub-central taxations in different countries differ sharply,and they always depart from the theoretical optimal status.Path dependence is one of the important causes.The reason for the existence of path dependence is that during evolution of sub-central taxation,changes of formal institutions and informal institutions will lead to massive amount of transaction costs,which make the real utilities of reform plans deviate from nominal utilities,and governments choose reform plan according to real utility maximization.The optimization of sub-central taxation in China is also faced with transaction costs,and should make a tradeoff between nominal utility and transaction costs,choosing the principle of gradual improvement.
引文
[1]杨志勇.中国地方税系的构建与完善问题探讨[J].涉外税务,2013(6).
[2]吕冰洋.零售税的开征与分税制的改革[J].财贸经济,2013(10).
[3]朱为群,唐善永,缑长艳.地方税的定位逻辑及其改革设想[J].税务研究,2015(2).
[4]孟莹莹.基于地方主体税种重构的消费税改革展望[J].经济纵横,2016(8).
[5]North,Douglass C.Institutions[J].Journal of Economic Perspectives,1991,5(1).
[6]North,Douglass C.Economic Performance through Time[J].American Economic Review,1994,84(3).
[7]Hodgson,Geoffrey M.What Are Institutions?[J].Journal of Economic Issues,2006,40(1).
[8]Alonso,JoséAntonio.Colonisation,Formal and Informal Institutions,and Development[EB/OL]. WP 13/09.http://eprints.ucm.es/9572/1/WP_13-09_J.Antonio_Alonso.pdf.
[9][美]埃里克·弗鲁博顿,[德]鲁道夫·芮切特.新制度经济学——一个交易费用分析范式[M].上海:上海三联书店,上海人民出版社,2006.
[10]Lekovic',Vlastimir.Interaction of Formal and Informal Institutions—Impact on Economic Success[J].Economics and Organization,2011,8(4).
[11]常伟,马诗雨.日本家乡纳锐制度及其对中国的启示[J].现代日本经济,2018(4).
[12]杨志银.个人所得税收入结构和税负弹性的变化趋势与优化建议[J].经济纵横,2017(10).
[13]Popper,K.R.The Poverty of Historicism[M].London:Routledge and Kegan Paul,1957.
[14]张薇.我国房产税改革的困境及出路[J].东北师大学报(哲学社会科学版),2016(1).
[15]王乔,席卫群,张东升.对我国地方税体系模式和建构的思考[J].税务研究,2016(8).
[16]谷成,曲红宝.发展中国家政府间税收划分:理论分析与现实约束[J].经济社会体制比较,2015(2).
[17]李晶,赵余,张美美,等.营改增后中国地方税体系重构[J].宏观经济研究,2016(4).
[18]刘尚希.分税制的是与非[J].经济研究参考,2012(7).
[19]李万慧.财政管理体制改革的现实因应:自治模式抑或命令模式[J].改革,2012(6).
[20] Hofmann,Eva,Erik Hoelzl and Erich Kirchler.Preconditions of Voluntary Tax Compliance[J].Journal of Psychology,2015,216(4).
[21]Alm,James and Benno Torgler.Do Ethics Matter?Tax Compliance and Morality[J].Journal of Business Ethics,2011,101(4).
[22]Thaler,Richard H.The Ultimatum Game[J].Journal of Economic Perspectives,1988,2(4).
[23]Fehr,Ernst and Urs Fischbacher.Why Social Preferences Matter—TheImpactofNon-SelfishMotiveson Competition,Cooperation and Incentives[J]. The Economic Journal,2002,112(478).
[24]Bordignon,Massiomo.A Fairness Approach to Income Tax Evasion[J].Journal of Public Economics,1993,52(3).
[25]李林木,赵永辉.公共品供给效率对高收入者纳税遵从决策的影响[J].财政研究,2011(10).
(1)OECD Statistics.
(1)一般认为,理论上最优的地方税主体税种应当具有税基非流动性、受益性等特征,且地方政府能够拥有必要的税收权力。
(1)对房地产税改革的“非实质性”的学术探讨开始得更早。
(1)限于篇幅,本文不探讨地方税体系改革的具体措施,仅仅聚焦于地方税改革的总体路径。
[2]吕冰洋.零售税的开征与分税制的改革[J].财贸经济,2013(10).
[3]朱为群,唐善永,缑长艳.地方税的定位逻辑及其改革设想[J].税务研究,2015(2).
[4]孟莹莹.基于地方主体税种重构的消费税改革展望[J].经济纵横,2016(8).
[5]North,Douglass C.Institutions[J].Journal of Economic Perspectives,1991,5(1).
[6]North,Douglass C.Economic Performance through Time[J].American Economic Review,1994,84(3).
[7]Hodgson,Geoffrey M.What Are Institutions?[J].Journal of Economic Issues,2006,40(1).
[8]Alonso,JoséAntonio.Colonisation,Formal and Informal Institutions,and Development[EB/OL]. WP 13/09.http://eprints.ucm.es/9572/1/WP_13-09_J.Antonio_Alonso.pdf.
[9][美]埃里克·弗鲁博顿,[德]鲁道夫·芮切特.新制度经济学——一个交易费用分析范式[M].上海:上海三联书店,上海人民出版社,2006.
[10]Lekovic',Vlastimir.Interaction of Formal and Informal Institutions—Impact on Economic Success[J].Economics and Organization,2011,8(4).
[11]常伟,马诗雨.日本家乡纳锐制度及其对中国的启示[J].现代日本经济,2018(4).
[12]杨志银.个人所得税收入结构和税负弹性的变化趋势与优化建议[J].经济纵横,2017(10).
[13]Popper,K.R.The Poverty of Historicism[M].London:Routledge and Kegan Paul,1957.
[14]张薇.我国房产税改革的困境及出路[J].东北师大学报(哲学社会科学版),2016(1).
[15]王乔,席卫群,张东升.对我国地方税体系模式和建构的思考[J].税务研究,2016(8).
[16]谷成,曲红宝.发展中国家政府间税收划分:理论分析与现实约束[J].经济社会体制比较,2015(2).
[17]李晶,赵余,张美美,等.营改增后中国地方税体系重构[J].宏观经济研究,2016(4).
[18]刘尚希.分税制的是与非[J].经济研究参考,2012(7).
[19]李万慧.财政管理体制改革的现实因应:自治模式抑或命令模式[J].改革,2012(6).
[20] Hofmann,Eva,Erik Hoelzl and Erich Kirchler.Preconditions of Voluntary Tax Compliance[J].Journal of Psychology,2015,216(4).
[21]Alm,James and Benno Torgler.Do Ethics Matter?Tax Compliance and Morality[J].Journal of Business Ethics,2011,101(4).
[22]Thaler,Richard H.The Ultimatum Game[J].Journal of Economic Perspectives,1988,2(4).
[23]Fehr,Ernst and Urs Fischbacher.Why Social Preferences Matter—TheImpactofNon-SelfishMotiveson Competition,Cooperation and Incentives[J]. The Economic Journal,2002,112(478).
[24]Bordignon,Massiomo.A Fairness Approach to Income Tax Evasion[J].Journal of Public Economics,1993,52(3).
[25]李林木,赵永辉.公共品供给效率对高收入者纳税遵从决策的影响[J].财政研究,2011(10).
(1)OECD Statistics.
(1)一般认为,理论上最优的地方税主体税种应当具有税基非流动性、受益性等特征,且地方政府能够拥有必要的税收权力。
(1)对房地产税改革的“非实质性”的学术探讨开始得更早。
(1)限于篇幅,本文不探讨地方税体系改革的具体措施,仅仅聚焦于地方税改革的总体路径。