含有负所得税的最优所得税再研究

第37卷第5期财经研究Vol37No52011年5月JournalofFinanceandEconomicsMay2011*聂佃忠1,2,李庆梅3,雎国余1(1,100871;2,730070;3,730070):文章在借鉴已有最优线性和非线性所得税研究成果基础上,结合中国国情提出含有负所得税的最优非线性所得税模型(有缓冲地带),即修正的Mirrlees税收函数,进而得出一些与以往研究不同的结论,从而进一步发展和充实了最优所得税理论这对于在目前我国日益扩大的收入分配差距尚未根本性扭转的背景下重新审视我国现有的税收政策,通过实施负所得税制度重构收入分配政策具有重要的参考价值和借鉴意义:负所得税;线性所得税;非线性所得税;缓冲地带;最优税率:F81042:A:10019952(2011)05-0004-11:2011-01-02:(09XJL012):(1973-),,,,;(1979-),,,;(1946-),,,,()(),,,,,2070Mirrlees(1971),,2070Arrow(1970),:Chamley(19851986)80;Lucas!4!(1990),;JonesMenuelliRossi(1993)Rebelo(1991)StokeyRebelo(1995),,Barro(1990),(,2002),,,Sheshinski(19711972)OrdoverPhelps(1975)Phelps(1977)Stern(1976)Atkinson(19731995)Mirrlees(1971)Seade(1977)BritoOakland(1977)Tuomala(1990)Ebert(1992)AtkinsonStiglitz(1994)Myles(2001),Hungerbhler(2006),Mirrlees(1971),Hungerbhler(2006),(NegativeIncomeTax,NIT)∀,Mirrlees,FortinTruchonBeausejour(1993),AuerbachHines(2002)(Moffitt,2003)Moffitt(1992),,(Bryan,2005)(GeneralisedIncomeTax,GIT),,(),Mirrlees,!5!:()Sheshinski(1971)Stern(1976)Atkinson(1995)/(BasicIncome/FlatTax,BI/FT):G,t()YT(Y)=-G+tY1,Y,T,t1-t=-cov(b,wl)E(wlc),:bwlc01(c)(bw),1Stern2Mirrlees()(),,,,,(AtkinsonStiglitz,1994),,AtkinsonStiglitz(1994)1.,(0,+#),,[wL,wT],wL,wT,:max∃wTwL{U[x(w),l(w)]}f(w)dw(1)s.t.∃wTwL[wl(w)-x(w)]f(w)dw=R0U%(w)=-U1%[l(w)/w](2)(3)!6!201152Pontryagin,,U(w),l(w),x(w)U(w)l(w),(2),(3)(w)=∃wTwL(wl-x)f(w)dw,]:H=(U)f(w)+!(-U%ll(w)w)+∀[wl(w)-x(w)]f(w)(4)():Hl=%(U)[Ux%xl+Ul]f(w)-!lUll&+Ul%w+∀w-xlf(w)=0(5)-!/w=H/U=%(U)f(w)-!lwUlx&(x/U)-∀(x/U)f(w)(6)U(c)(∀/w)=-H/=0(7)!(wT)=0(8):T%(wl)1-T%(wl)=Ux%[∃wTw1Ux%-%(U)∀f(w)dw]wf(w)=1+lUll&Ul%(9)3(9):∋(1);(2)01,(()w)[wL,wT],#(w);(∗)#(w)+0,012()(),Mirrlees,Mirrlees,w1w2,,w1,w2)[wL,wT],[wL,wI],[w2,wT],[w1,w2],,(),:max∃w1wL{U[x(w),l(w)]}f(w)dw+∃wTw2{U[x(w),l(w)]}f(w)dw(10)s.t.∃w1wL[wl(w)-x(w)]f(w)dw+∃wTw2[wl(w)-x(w)]f(w)dw=R0U%(w)=-Ul%[l(w)/w](11)(12)!7!:()Pontryagin,,U(w)l(w)x(w),(11),(12)(w)=∃w1wL(wl-x)f(w)dw1[wL,w1][w2,wT],∃wTw2{U[x(w),l(w)]}f(w)dw=!2,∃wTw2[wL(w)-x(w)]f(w)dw=∀R2,[wL,w1]:max∃w1wL{U[x(w),l(w)]}f(w)dw+!2(10*)s.t.∃w1wL[wl(w)-x(w)]f(w)dw=R0-∀R2U%(w)=-Ul%[l(w)/w](11*),:H=(U)f(w)+!-Ul%lww+∀[wl(w)-x(w)]f(w)(13),!∀,w!,!;∀,∀(∀)():H/l=%(U)[Ux%xl+Ul]f(w)-!lUll&+Ul%w+∀w-xlf(w)=0(14)-!/w=H/U=%(U)f(w)-!(l/w)Ulx&(x/U)-∀(x/U)f(w)(15)∀/w=-H/=0(16)!(wT)=0(17)!(w1)=0(18)!(w2)=0(19)(14):,T%(wl)1-T%(wl)=Ux%[∃w1w1Ux%-%(U)∀f(w)dw+∃wTw21Ux%-%(U)∀f(w)dw]wf(w),=1+lUll&Ul%(20)2[w2,wT],[wL,w1],∃w1wL{U[x(w),l(w)]}f(w)dw=!1,∃w1wL[wl(w)-x(w)]f(w)dw=∀R1,!8!20115[w2,wT]:max+!1∃wTw2{U[x(w),l(w)]}f(w)dw(10**)s.t.∃wTw2[wl(w)-x(w)]f(w)dw=R0-∀R1U%(w)=-Ul%[l(w)/w](11**),,:T%(wl)1-T%(wl)=Ux%[∃w1wL1Ux%-%(U∀f(w)dw+∃wTw1Ux%-%(U)∀f(w)dw]wf(w)(20*)()1[wL,w1](20),ww,(20),w%(U)w,(20)wf(w),wf(w):(1)w=wL,:-∃w1wL1Ux%-%(U)∀f(w)dw=∃wTw21Ux%-%(U)∀f(w)dw(21),wLw1,w2wT(21),,(21),,,;,,:#(w)=∃w1w1Ux%-%(U)∀f(w)dw+∃wTw21Ux%-%(U)∀f(w)dw(22)w1=w2,#(wT)=0,w1−w2,(21),#(wL)=0(20)T%(wLl)=0T%(wTl)=0,!9!:,#(w1)=#(w2),w1−wL,,#(w1)=#(w2)−0(w1w2)(2)01,,(20),,:=1+lUll&Ul%0,%(U)∀-1Ux%/w0,#(wL)=0,#%(wL)0,#(w1)−0,#%(w1)+0,#(w2)−0,#%(w2)+0,#(wT)=0,#%(wT)0:(()w)[wL,w1].[w2,wT],#(w)w)[wL,w1],#(w);w)[w2,wT],#(w)(∗)#(w)+0,,013,Y1Y2w1w23Mirrlees4Mirrlees2.[w2,wT],(20*):(1),(w1w2);(2)01,,:(()w)[wL,w1].[w2,wT],#(w)w)[wL,w1],#(w);w)[w2,wT],#(w)(∗)#(w)+0,,014,Y1Y2w1w2,!10!20115,(5)();,(1);,(2),:5(2009),Hungerbhler(2006)(2009),5,(Y2),(w1)800,350/;1600,170/,(2000),100/2800,30/;3200,20/,8001600,,2000,,3200,,,2800-3200,Y22800-3200,w120-30,w2Y151(2006)()8807038.7845056333.803()11523.918302.765()*2360,6450860,1970(%)36.5943.65**7.31:130.26%3.25:145.97%:,,2(2006)()0-0.1340.134-0.350.35-33-55-88-2020-6060-100100-(%)///51015203040(%)4040///////!11!:2(2006)()0-0.1340.134-0.350.35-33-55-88-2020-6060-100100-(%)/3030303030303030(%)407030354045506070:,2006196.67,71.67,134;,50%-60%,2006,537,164,350,2800-3200,3000/,;,2006,40%;,,30%,30%,:,,;,01,;,,:,(),,,SMirrlees;,(),,,,,,,,,,;,,,,,///!12!20115///,,:,,,,,,(),[w2,wT],;(),[wL,w1],,,(),,(w2);,,(w2)(wT):,,,,;,()(),(),()():;,,,();,(w1w2),()(),(),()*本文是2009年第九届中国经济学年会入选论文,作者感谢日本福冈大学藤本浩明教授西南财经大学冯俏彬教授浙江大学王志凯副教授等专家的评论,感谢北京大学光华管理学院龚六堂教授北京大学经济学院尹志峰博士中央财经大学王忏博士在本文写作过程中提供的无私帮助当然,文责自负:∀:01,,1998,779∋MirrleesDiamondSaezTuomalaU,,!13!:,Mirrlees:01,:[1]()!(,).[M]:,2005.[2].[M]:,2006.[3],.[J],2002,(5):292-297.[4].[J],2003,(1):42-47.[5],,.[R](No.C2009004),2009.[6]HungerbhlerM,LehmannE,ParmentierA,etalOptimalredistributivetaxationinasearchequilibriummodel[J].ReviewofEconomicStudies,2006,73:743-767.[7]MirrleesJA.Anexplorationinthetheoryofoptimumincometaxation[J].ReviewofEconomicStudies,1971,38:175-208.[8]MoffittRA.IncentiveeffectsoftheU.S.welfaresystem:Areview[J].JournalofEconomicLiterature,1992,30:1-61.RestudyonOptimumIncomeTaxationEmbeddedwithNegativeIncomeTaxNIEDian-zhong1,2,LIQing-mei3,JUGuo-yu1(1.SchoolofEconomics,PekingUniversity,Beijing100871,China;2.DepartmentofEconomics,GansuProvincialCommitteePartySchoolofCPC,Lanzhou730070,China;3.DepartmentofManagement,GansuProvincialCommitteePartySchoolofCPC,Lanzhou730070,China)Abstract:Basedonforeigntheoret