结构转型中税收政策的社会福利成本:基于比较静态的分析

发布时间：2018-10-12 16:17

【摘要】：本文考察劳动收入税和资本收入税影响结构转型的作用机制,并估算结构转型框架下劳动收入税和资本收入税的社会福利成本。研究发现,非位似偏好是劳动收入税影响结构转型的重要原因。若假设位似偏好,劳动收入税不影响结构转型。资本收入税通过非位似偏好和资本深化的渠道影响结构转型。基于中国的数值模拟结果显示,劳动收入税和资本收入税抑制了结构转型,资本收入税的扭曲性高于劳动收入税。通过与单部门框架的对比分析,本文发现单部门框架没有考虑税收政策对结构转型的抑制作用,从而低估了税收政策的社会福利成本。相对于劳动收入税,单部门框架下资本收入税的社会福利成本被低估得更为严重。
[Abstract]:This paper examines the mechanism of labor income tax and capital income tax affecting structural transformation and estimates the social welfare costs of labor income tax and capital income tax under the framework of structural transformation. It is found that the non-positional preference is an important reason for the influence of labor income tax on structural transformation. If hypothesize seems to prefer, the labor income tax does not affect the structural transformation. Capital income tax influences the structural transformation through the channels of non-positional preference and capital deepening. The numerical simulation results based on China show that the labor income tax and the capital income tax inhibit the structural transformation, and the capital income tax is more distorted than the labor income tax. By comparing with the single-sector framework, this paper finds that the single-sector framework does not consider the restraining effect of the tax policy on the structural transformation, thus underestimating the social welfare cost of the tax policy. The social welfare costs of a single-sector capital income tax are much more undervalued than labour income taxes.
【作者单位】：中央财经大学经济学院;
【基金】：国家社科基金重大项目(16ZDA005、14ZDB120)、国家社科基金一般项目(16BJL059) 北京市社科基金重点项目(15JGA015) 霍英东教育基金会基础性研究课题(151083)的阶段性研究成果
【分类号】：F812.42

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