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①———“”陈晓光HsiehKlenow2000—20077.9%。“”“”。“”。“”。“”。100872。、。①。、、。②·76·①②InternationalDevelopmentResearchCouncil、、、、FrancescoCaselliJohnWhalley。。。revenueTFPTFP。1954。、。。Mirrless、、。①Mirrlees30。②Zee30%GDP。③PiggottWhalley。④。。。、。。。。。、1994201150%。。。·86·20138①②③④J.Mirrleesetal.eds.DimensionsofTaxDesignTheMirrleesReviewOxfordOxfordUniversityPress2012.J.Mirrleesetal.eds.TaxbyDesignTheMirrleesReviewOxfordOxfordUniversityPress2011pp.216-230.H.Zee“VATTreatmentofFinancialServicesAPrimeronConceptualIssuesandCountryPractices”Intertaxvol.34no.102006pp.458-474.JohnPiggottandJohnWhalley“VATBaseBroadeningSelfSupplyandtheInformalSector”TheAmericanEconomicReviewvol.91no.42001pp.1084-1094.。①。。“”“”。。。。、。HsiehKlenow。②。HsiehKlenow·96·①②1994。“94。94。。”Chang-TaiHsiehandPeterJ.Klenow“MisallocationandManufacturingTFPinChinaandIndia”TheQuarterlyJournalofEconomicsvol.124no.42009pp.1403-1448.。。①HsiehKlenow。TFP7.9%GDP7.9%。。。②“”。“”。。。。。。、TFP。、2000—2007500。20012004。、、、、·07·20138①②、、。HsiehKlenow。HsiehKlenow。。、、。。12345。34%50%。HsiehKlenow3.650%。①1、、、、2、、3。。12005。②1。。③。120051.15E+051.78E+0614.83E+082.10E+029.98E+0211.12E+054.24E+045.22E+05101.25E+081.64E+041.69E+053.62.13E+07%10.1711.32-308.561087.04ττ=20051。17%10%11%。·17·①②③。。2005。。、、、。、、、、、。12005《》2005。。290%。2ab%c%d%20006620011.810.589.020028328511.010.292.720039799310.910.192.7200512939811.810.387.3200614769611.810.286.4200716887610.510.095.2a.b.c.d.“”“”。。credit-invoicemethodττ=pyqyτy-pmqmτmpyqy-pmqm=1-pmqmpyq()y-1τy-τ()m+τmpyqypmqm。τyτm。1τy2τm3pmqm/pyqyτmτyτ。·27·20138τ。1、213%、3、、、4①5。。②160%③2、、34、、、。、TFP。HsiehKlenowTFP。HsiehKlenowTFP。90%。HsiehKlenow。HsiehKlenow。20051%·37·①②③。。。、、、。。。。、、。、。。①。Cobb-DouglasYsY。Y=∏Ss=1Yθss∑Ss=1θs=1。PYsPs。PsYs=θsPYsYsPs。P1。ssiYsiCESYsYs=∑Msi=1Yσ-1σ()siσσ-1。YsiPsiYsiPsi=PsYsY()si1/σ1Ps=∑Msi=1P1-σ()si11-σ2Cobb-DouglasYsiYsi=AsiKαssiH1-αssi。、、、firm-specific“”taxwedge。maxPsiYsiKsiHsi1-珓τYsiPsiYsi-R1+珓τKsiKsi-w1+珓τHsiHsi·47·20138①。Rw珓τYsi、珓τKsi、珓τHsisi、“”。YsiPsi1。Psi=σσ-11AsiR1+τKsiα()sαsw1+τHsi1-α()s1-αs31AsiR1+τKsiα()sαsw1+τHsi1-α()s1-αsσσ-1Mark-up。1+τKsi=1+珓τKs()i1-珓τYs()i。①TFPphysicalproductivityTFPs=1PsPsYsKαssH1-αss=∑Msi=11P()siσ[]-11σ-1TFPRs=∑Msi=1AsiTFPRsTFPR()siσ[]-11σ-144TFPs△=YsKαssH1-αssKs=∑Msi=1KsiHs=∑Msi=1Hsi。2revenueproductivityTFPRsTFPRs△=PsYsKαssH1-αss。TFPRsiTFPsiTFPRsi=PsiTFPsi=PsiAsi。4。3TFPRsi=PsiAsi=σσ-1R1+τKsiα()sαsw1+τHsi1-α()s1-αs545A{}siMsi=1TFPsτKsiτHs{}iMsi=1。τKsi=τHsi=0TFPRsi=TFPRsj=TFPRsij。TFPes。4TFPesA{}siMsi=1TFPes=TFPsτKsi=0τHsi()=0=∑Msi=1A()siσ[]-11σ-1·57·①、。。HsiehKlenow。TFPes。TFPsHsiehKlenow。TFPs①lnTFPs=1σ-1log∑Msi=1A()siσ()-1-σ-12varlnTFPR()si66σ>1TFPRsiTFPs。σ。②5TFPRsi。TFPs。TFP。。TFPTFP。7=TFPτK'siτH'siTFPτKsiτHsi[]-1×100%7τKsiτHsiVATτK'siτH'siVAT。TFPτKsiτHsiTFPτK'siτH'siTFP。TFPTFPsTFP=∏Ss=1TFPθss7τKsiτHsiτK'siτH'si。31+τKsi=1+珓τKsi1-珓τYsi1+τHsi=1+珓τHsi1-珓τYsi珓τYsiτVATsi。τYsiτVATsi珓τYsiτYsi1-珓τYsi=1-τYsi-τVATsi≈1-τYsi1-τVATsiτVATsi·67·20138①②HsiehKlenow16。6。σbusiness-stealingTFP。1+τK'si1+珓τKsi1-τYsi=1+珓τKsi1-珓τYsi1-珓τYsi1-τYsi≈1+τKs()i1-τVAT()si81+τH'si1+珓τHsi1-τYsi=1+珓τHsi1-珓τYsi1-珓τYsi1-τYsi≈1+τHs()i1-τVAT()si9τKsiτHsi、τK'siτH'siTFP。wRw=∑siwage_billsi∑siHsiR=∑siPsiYsi-wage_bill()si∑siKsiwage_billsi。τKsiτHsi。1+τKsi=σ-1σαsPsiYsiRKsi1+τHsi=σ-1σ1-αsPsiYsiwHsi8、9τK'siτH'siτVATsisi。Asi=PsiYsiσσ-1KаsiH1-аsi。4、5τKsiτHsiτK'siτH'si7TFP。HsiehKlenowσ=3。αs。①1.7———。3。3“”。TFPGDP。revenue-neutral。“”·77·①HsiehKlenow。。appropriatetechnology。。。3TFP200020022003200520062007%5.07.46.55.76.615.97.9%10.710.510.510.210.010.010.33。。GDPTFP7.9%。5%16%。。2.。4。-0.20.1。4ln1-τVATsiln1+τK'siln1+τH'silnTFPRKHsiln1-τVATsi1.000ln1+τK'si-0.07611.000ln1+τH'si0.19430.15031.000lnTFPRKHsi-0.00090.91410.49351.0000.14511.60601.03981.10366。TFPRKHsi=1+τK'siαs1+τH'si1-αsTFPR6TFPRsi∝1-τVATsiTFPRKHsi。varlnTFPR()si=varln1-τVAT()()si+varlnTFPRKH()()si+2covln1-τVAT()silnTFPRKH()()si10ln1-τVAT()silnTFPRKH()si。610。4ln1-τVAT()silnTFPRKH()si-0.00090。σ=32covln1-τVAT()silnTFPRKH()()si0.0288%。·87·201380.0288%①。、、、、、、。TFP6%。3.03%。②。。5。32007③。5———200020022003200520062007%5.87.28.55.75.28.86.9%11.210.810.810.510.510.510.7。。。。“”。。④·97·①②③④6AsiTFPRsi。。。20077。7。。。。2a.b.45、“”c.45。。2007。96。。9。6———200020022003200520062007%6.83.52.74.64.521.36.8%10.810.510.210.210.210.010.8outlier“”。。α0<α<50α%100-α%2α%。α=0.057。2007。α·08·20138。0.1%。0.1%100%7“”-30%7“”。100%。、、、、-30%。α。7———200020022003200520062007%5.07.46.65.84.46.56.0%10.610.510.410.110.09.910.3%-16.8-25.4-30.0-30.7-31.0-28.6-27.1%100.0100.0100.0100.198.298.999.5σσ310。①6。HsiehKlenowσ=3。σσ=58“σ=5”。σ38“σ=1.5”。σ。σ3。σ。σ=/Lerner。2000—2007“/”47。σ3。σ478“σ=47”。σ。·18·①ChristianBrodaandDavidE.Weinstein“GlobalizationandtheGainsfromVariety”TheQuarterlyJournalofEconomicsvol.121no.22006pp.541-585.8———200020022003200520062007σ=1.5%1.020.921.300.790.761.160.99σ=5%14.826.723.534.936.758.332.5σ=47%55.653.251.418.316.916.035.2TFP9“”3。9———200020022003200520062007%3.09.56.66.07.816.08.2MincerianHsiehKlenow10Mincerian。①。②·28·20138①②。3.6。。74、TFPRsiTFPRs、Asi∝PsiY()siσσ-1KαssiH1-αssiHsiehKlenow141519TFPsτKsiτHsi∝∑Msi=1PsiY[]si1σ-1TFPRsTFPsτK'siτH'si∝∑Msi=1PsiY()si1-珋τs1-τ()siσ[]-11σ-
本文标题:增值税有效税率差异与效率损失兼议对营改增的启示-陈晓光
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