From Optimal Tax Theory to Tax Policy: Retrospective and Prospective Views
From Optimal Tax Theory to Tax Policy: Retrospective and Prospective Views
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从最优税收理论到税收政策：回顾与展望
DOI：
10.7551/mitpress/9780262017114.001.0001
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发表时间：
2012
期刊：
影响因子：
--
通讯作者：
Robin Boadway
中科院分区：
文献类型：
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作者：
Robin Boadway
一个国家选择税收制度的因素很多，包括政治考虑、公众舆论、官僚机构的复杂性以及从理论分析中得出的想法。在这本书中，罗宾·博德韦研究了最优税收分析在告知和影响税收政策设计中的作用。公共经济学的学者们根据反映效率和公平考虑的规范性原则制定了最优税收转移制度的模型。他们利用这种分析来形成关于实际税收制度的最佳设计或改革的观点，这些制度比他们的模型复杂得多。Boadway认为，从规范性税收分析中得出的想法与实际制定的税收政策之间存在着重要的共生关系。规范性分析所产生的想法导致了增值税的广泛采用，退税抵免的使用以及各种营业税改革。其他想法为税收制度的现有特征提供了理论基础，包括对退休储蓄和人力资本投资的税收处理。Boadway绘制了最优税收分析的演变，并讨论了它对税收政策的启示。他描述了行为经济学和社会选择等领域的最新研究成果所带来的理论挑战，并考虑了最佳税收分析如何适应这些新的范式。他的分析及时评估了最优税收理论在建立继续指导税收政策的原则方面所发挥的作用。
Many things inform a country’s choice of tax system, including political considerations, public opinion, bureaucratic complexities, and ideas drawn from theoretical analysis. In this book, Robin Boadway examines the role of optimal tax analysis in informing and influencing tax policy design. Scholars of public economics formulate models of optimal tax-transfer systems based on normative principles that reflect efficiency and equity considerations. They use that analysis to form views about the optimal design or reform of actual tax systems that are much more complicated than their models. Boadway argues that there is an important symbiosis between ideas drawn from normative tax analysis and tax policies actually enacted. Ideas germinated by normative analyses have led to the widespread adoption of the value-added tax, the use of refundable tax credits, and various business tax reforms. Other ideas provide rationales for existing features of tax systems, including the tax treatment of retirement savings and human capital investment. Boadway charts the evolution of optimal tax analysis and discusses the lessons it holds for tax policy. He describes the theoretical challenges posed by recent findings in such fields as behavioral economics and social choice and considers how optimal tax analysis might adapt to these new paradigms. His analysis offers a timely assessment of the role that optimal tax theory has played in establishing the principles that continue to inform tax policy.