论个人支出税和现金流量公司税（On personal expenditure tax and cash flow corporate tax）.docVIP

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论个人支出税和现金流量公司税（On personal expenditure tax and cash flow corporate tax）.doc

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论个人支出税和现金流量公司税（On personal expenditure tax and cash flow corporate tax） On personal expenditure tax and cash flow corporate tax On personal expenditure tax and cash flow corporate tax 2008-12-20 15:15:35 First, the theoretical origin and implementation plan 1. the first to propose a tax on consumer spending was Hobbes, a British classical economist. In 1651 he advocated personal taxation should be based on him from the cauldron (common pool savings) to take how much (or consumption), rather than to the pot he added, what to the wealth tax is a bad thing, because it is not conducive to the accumulation, it is best to consumption tax, to stop private spending waste. 2. modern impose consumption tax claims of the first British economist in Cambridge kaldor. He believes that in 1955: judged by income tax capacity inevitably vague, probably do not suitable to measure the purchasing power, and by expenditure to income tax can be seen as having at least the same degree of fairness and income tax measures. The capital gains tax is not the case, the income tax will encourage speculation (i.e. ordinary income into capital gains), while spending on tax income and capital gains tax (if spend it) or free (if you do not spend it). An expenditure tax that does not encourage speculation will increase the supply of venture capital. He also believes that at least in theory, on a personal expenditure tax with personal relief and progressive nature, many of the features and present personal income tax. 3., the earlier argument about cash flow and corporate tax was the representative of the American School of supply, Martin. Phil Detain. He wrote: in 1989 that the corporate cash flow tax through the current corporate income tax two changes to be implemented: (1) the abolition of the deductions for interest payments (like as dividends); (2) allow all plant and equipment investment immediately realized (and other operating expenses for the same treatment). Cancellation of interest expense