税收显著性、税收归宿及社会福利

Tax Salience,Taxation Incidence and Social Welfare

引入税收显著性这一概念,以从价税为出发点,通过税收归宿和无谓损失,分析税收显著性对社会福利的影响。对税收反应不足程度的计算,说明当从价税率增加时,在不同的税制下,税收归宿和无谓损失均不相同。当从价税率增加时,消费者承担的税收负担相对较大,生产者承担的税收负担相对较小,而此时社会整体福利的无谓损失也相对较小。反之亦然。中国标注的是税后价,税收显著性最强,有可能带来的福利损失也较大。

This paper establishes a theoretical model and shows how tax salience affects social welfare, including tax incidence and deadweight loss.Through defining and calculating the degree of under-reaction ,we derive a group of standard equations which show that when ad valorem tax rate increases,the taxation incidence and deadweight loss are different with different tax rate system, the tax bur- den on consumers will be relatively high and that on producers will be relatively low, and meanwhile, the deadweight loss of the whole society is also relatively low. Vice versa! The taxation policy of China which combines tax into price has the most significant salience, therefore, the deadweight loss is the largest.