最優閾值的增值稅

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最優閾值的增值稅(中文2500字,英文1600字)
摘要
    增值稅的主要特點之一,而且往往是最有爭議的,是高水平營業額企業有義務登記稅。盡管其重要性,在適當的層次上設置這個門檻這個問題已經很少得到分析的注意。本文首先建立一個簡單的規則描述在權衡稅收和收集信息的成本的最優閾值(當企業的規模是固定的)。然后認為,原則上其影響的最佳閾值的生產效率低下所暗示的差別待遇的上面和下面的門檻。
1 導言
    設計增值稅( VAT )所應采取的最重要的決定是閾值水平營業額以上公司必須對他們的銷項增值稅負責(并有權聲明他們的進項增值稅) 。門檻太高妥協的基本目標是提高收入,過低的門檻有可能使當局陷入執行和實施過度納稅人遵從成本。設計問題進一步復雜化,而且,競爭與差別稅收待遇扭曲了企業上面和下面的門檻。
The optimal threshold for a value-added tax
Abstract
One of the key features of a value-added tax—and often one of the most contentious—is the threshold level of turnover at which firms are obliged to register for the tax. Despite its importance, however, the question of the appropriate level at which to set this threshold has received little analytical attention. This paper first develops a simple rule characterizing the optimal threshold (when firms’ sizes are fixed) in terms of a trade-off between tax revenues and collection costs. It then considers, in principle and by simulation, the implications for the optimal threshold of the production inefficiencies implied by the differential treatment of those above and below the threshold.

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