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我是梅干啊

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Tax is very important to our country, which can be used in the public services, such as education, road construction, public health and so As we all know, tax makes up a great part of our country's revenue, and the development of our country depends on we can see that it is everyone's legal duty to pay tax, because it means making contributions to the country and everyone can benefit from Those who try to dodge and evade taxation are sure to be punished, In a word, paying tax is our responsibility for 上面很全的,你根据需要摘抄部分吧
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张小电1301

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尘世任我行

Taxreform inJapan:Thecaseofpersonaltaxesa,b*CharlesYujiHorioka,ShizukaSekitaaInstituteofSocialandEconomicResearch,OsakaUniversity,6-1,Mihogaoka,Ibaraki,Osaka567-0047,JapanbJapanSocietyforthePromotionofScience(JSPS)ResearchFellowandGraduateSchoolofEconomics,OsakaUniversity,c/oInstituteofSocialandEconomicResearch,6-1,Mihogaoka,Ibaraki,Osaka567-0047,JapanReceived21March2006;receivedinrevisedform 31May2006;accepted1June2006AbstractInthispaper,weconductatheoreticalanalysisofpersonaltaxes(definedtoincludeconsumptionandincometaxes),describeandevaluatethepastandpresentstructureofpersonaltaxesinJapan,andbasedonourfindings,makeanumberofpolicyrecommendationsabouthowtoreform personaltaxesinJWefindthatthestructureofJapan’scurrentconsumptionandincometaxesisproblematicfrom theviewpointsofbothefficiencyandequityandproposeareform packagethatimprovesboththeefficiencyandequityofJapan’spersonaltaxesand,atthesametime,achievesfi#2006ElsevierBVAJELclassification:H21;H23;H24Keywords:Consumption;Consumptiontax;CorlettandHague;Countercyclicalpolicy;Economicstimulus;Efficiency;Equity;Excessburden;Fiscalreconstruction;Fiscalreform;Governmentdebt;Imputedrent;Incometax;Inverseelasticityrule;Japan;Japaneseeconomy;Laborsupply;Leisure;Luxurygoods;Necessities;Optimaltaxation;Personaltaxes;Primarybalance;Progressivity;Ramsey;Regressivity;Saving;TIntroductionTheJapanesegovernment’soutstandingdebtasaratioofGDPiscurrentlyinexcessof150percentandisbyfarthehighestamongthemajorindustrializednations,dueinlargeparttotherepeatedeconomicstimuluspackagesimplementedduringthedecade-Thus,fiscalreconstructionisanurgentpriorityoftheJapanesegovernment,andithaspledgedtorestoretheprimarybalance(definedasgovernmentrevenuesexcludingbondrevenuesminusgovernmentexpendituresexcludinginterestpaymentsanddebtredemption)TheJapanesegovernmentplanstoachievefiscalreconstructionthroughacombinationofspendingcutsandtaxincreasessinceneitherofthem Withrespecttotaxincreases,theJapanesegovernmentappearstobeplanningtorelyprimarilyonhikesintheconsumptiontax,butinMarch2006,theFiscalSystemCouncil(ZaiseiSeido-touShingikai)releasedtheresultsofitsprojectionsshowingthattheconsumptiontaxwillhavetoberaisedsharplyfrom thecurrent5percenttoafull22percentby2015iffiscalreconstructionistobeachievedbyrelyingsolelyonhikesintheconsump-Theauthorsarestrongly againstusing hikesin theconsumption tax to achievefiscalreconstruction,Unlesstheconsumptiontaxcanbemademoreprogressivebyconvertingittoanexpendituretaxorbysettingalowertaxrateforfoodandothernecessitiesthanforothergoods,wefavorrelyinginsteadonincreasingincometaxrevenuebystricterenforcementand/InJapan,thereissubstantialtaxevasion,especiallybyfarmersandtheself-employed,andthusrevenuefrom theincometaxcouldbeincreasedconsiderablyevenwithoutchangingtaxratesifenforcementweremadestricter(forexample,byintroducingataxpayeridentificationnumbersystem,increasingthenumberoftaxauditors,and/orincreasingtheproportionoftaxreturnsthatareaudited)Moreover,stricterenforcementoftheincometaxwouldsimultaneouslyenhancetheinter-Ifstricterenforcementoftheincometaxdoesnotincreasetaxrevenuebyasufficientamount,SincetheburdenofincometaxesinJapanisfarlowerthaninothercountries,thereisconsiderablescopeforraisingincometaxesandmakingthem moreprogressive,Wefavorachievingfiscalreconstructionbyraisingrevenuefromtheincometaxratherthanbyraisingrevenuefrom Theincometaxisfarmoreprogressive(andhencemoreequitable)thantheconsumptiontaxtobeginwith,andmoreover,ifweenforceitmorestrictlyandincreaseitsprogressivity,itwouldgeneratemorerevenueand,atthesametime,becomeevenmoreequitable(acrossoccupationsaswellasacrossincomegroups),Ifthereisnochoicebuttorelypartlyorwhollyonhikesintheconsumptiontaxasawayofincreasingtaxrevenueandachievingfiscalreconstruction,wefavorincreasingtheprogressivityoftheconsumptiontaxbyintroducingadifferentialtaxrateforfoodandothernecessitiesandeliminatingthedistortionscausedbytheconsumptiontaxusingthemeansdescribedindetailinSIntheremainderofthispaper,weconductatheoreticalanalysisofpersonaltaxes(definedtoincludeconsumptionandincometaxes),describeandevaluatethepastandpresentstructureofpersonaltaxesinJapan,andbasedonourfindings,makeanumberofpolicyrecommendationsabouthow toreform personaltaxesinJWefindthatthestructureofJapan’scurrentconsumptionandincometaxesisproblematicfrom theviewpointsofbothefficiencyandequityandproposeareform packagethatimprovesboththeefficiencyandequityofJapan’spersonaltaxesand,atthesametime,achievesfiTInSection2,weconductatheoreticalanalysisofpersonaltaxes(consumptionandincometaxes)from theviewpointsofefficiencyandequity;inSection3,wedescribeandevaluatethepastandpresentstructureofpersonaltaxesinJapanfromtheviewpointsofefficiency,equityandcountercyclicalpolicy;andfinally,inSection4,wemakepolicyrecommendationsbasedonourfindings我继续添加,一次发不完!我的邮箱,我给你传过去,还击败kb呢!

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怀念旧莳光

will toward man and

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