我国税收超额负担的实证分析分析——以增值税扩围改革为例-an empirical analysis of chinas tax excess burden - a case study of vat expansion reform.docxVIP

华中科技大学硕士学位论文 华 中 科 技 大 学 硕 士 学 位 论 文 II II Abstract The excess burden of taxation is the efficiency cost, or dead weight loss, associated with taxation. Excess burden is commonly measured by the area of the associated Harberger triangle, though accurate measurement requires the use of compensated demand and supply schedules. The generation of empirical excess burden studies that followed Arnold Harberger’s pioneering work in the 1960s measured the costs of tax distortions to labor supply, saving, capital allocation, and other economic decisions. In this paper, I will give a brief introduction to the concept of excess burden of tax, the methods to measure the tax burden and the academic and critical knowledge of the CGE model. Finally, I will use of IFPRIs standard static model and our 2007 social accounting matrix , to measure the marginal excess burden of the various taxes, with emphasis on business tax reform to VAT tax. We will get the affects on Chinas various industries, the overall macroeconomic and welfare of the residents. The following is the conclusions: (1) In Chinas current taxation system, if we rank various types of taxes according to the value of the marginal excess burden of taxation, from big to small, the result is: corporate income tax, production tax, consumption tax, business tax, VAT, customs duties, personal income tax.(2) Business tax reform to VAT, while maintaining the overall tax burden unchanged, will result in decreased output of related industries in GDP, and the overall consumption will also decrease. (3) The welfare of residents will be damaged, and the reform in the consumer services will cause the largest decline: 3.4% (rural) and 2.7% (urban residents). Welfare loss for rural residents is more apparent than urban residents. (4)The business tax reform to VAT, will further cause the problem of tax revenue allocation between the central government and local government, the local governments financial po