最優(yōu)閾值的增值稅(外文翻譯).rar
最優(yōu)閾值的增值稅(外文翻譯),包含中文翻譯和英文原文，內(nèi)容詳細(xì)完整，建議下載參考！中文： 2500 字英文： 8200 字符摘要 增值稅的主要特點之一，而且往往是最有爭議的，是高水平營業(yè)額企業(yè)有義務(wù)登記稅。盡管其重要性，在適當(dāng)?shù)膶哟紊显O(shè)置這個門檻這個問題已經(jīng)很少得到分析的注意。本文首先建立一個簡單的規(guī)則描述在權(quán)衡稅收和收...
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最優(yōu)閾值的增值稅(外文翻譯)
包含中文翻譯和英文原文，內(nèi)容詳細(xì)完整，建議下載參考！
中文： 2500 字
英文： 8200 字符
摘要
增值稅的主要特點之一，而且往往是最有爭議的，是高水平營業(yè)額企業(yè)有義務(wù)登記稅。盡管其重要性，在適當(dāng)?shù)膶哟紊显O(shè)置這個門檻這個問題已經(jīng)很少得到分析的注意。本文首先建立一個簡單的規(guī)則描述在權(quán)衡稅收和收集信息的成本的最優(yōu)閾值（當(dāng)企業(yè)的規(guī)模是固定的）。然后認(rèn)為，原則上其影響的最佳閾值的生產(chǎn)效率低下所暗示的差別待遇的上面和下面的門檻。
1 導(dǎo)言
設(shè)計增值稅（ VAT ）所應(yīng)采取的最重要的決定是閾值水平營業(yè)額以上公司必須對他們的銷項增值稅負(fù)責(zé)（并有權(quán)聲明他們的進(jìn)項增值稅） 。門檻太高妥協(xié)的基本目標(biāo)是提高收入，過低的門檻有可能使當(dāng)局陷入執(zhí)行和實施過度納稅人遵從成本。設(shè)計問題進(jìn)一步復(fù)雜化，而且，競爭與差別稅收待遇扭曲了企業(yè)上面和下面的門檻。
毫不奇怪的是，選擇門檻常常證明爭議。在烏干達(dá)，例如，失敗的增值稅在1995年被平息，這在很大程度上是通過迅速增加的門檻，從20000美元至50000美元。適當(dāng)水平的閾值也一直是埃及和巴基斯坦企圖從生產(chǎn)到零售階段延長新生增值稅的焦點問題。即使是在歐洲聯(lián)盟，在第六指令不久前提供了非?？捎^的統(tǒng)一增值稅結(jié)構(gòu)，懸殊的閾值水平，從一些會員國的零到英國的83 000美元左右仍然有些論點。文獻(xiàn)最優(yōu)間接稅，然而，似乎完全忽視這個問題，通常假設(shè)所有購買的任何商品以相同的稅率支付稅款。 幾乎無處不存在一個門檻，但是，這意味著實踐中很少遇到（甚至在沒有任何逃稅） 。由于在近130個國家（其中超過70個已在過去10年通過）顯著突出的增值稅增加幅度，提高了世界四分之一的稅收收入，了解適當(dāng)?shù)乃皆O(shè)置的門檻顯然是有一些重要的意義......
Abstract
One of the key features of a value-added tax—and often one of the most contentious—is the threshold level of turnover at which firms are obliged to register for the tax. Despite its importance, however, the question of the appropriate level at which to set this threshold has received little analytical attention. This paper first develops a simple rule characterizing the optimal threshold (when firms’ sizes are fixed) in terms of a trade-off between tax revenues and collection costs. It then considers, in principle and by simulation, the implications for the optimal threshold of the production inefficiencies implied by the differential treatment of those above and below the threshold.
1. Introduction
One of the most important decisions to be taken in designing a value-added tax (VAT) is the threshold level f turnoover above which firms are required to charge VAT on their outputs (and entitled to reclaim1 tax on their inputs). Too high a threshold compromises the basic objective of raising revenue; too low a threshold may leave the authorities overwhelmed by the difficulties of implementation and impose excessive compliance costs on taxpayers. The design problem is further complicated, moreover, by the distortion of competition associated with the differential tax treatment of firms above and below the threshold.
Not surprisingly, the choice of threshold has often proved contentious. In Uganda, for instance, the near-failure of the VAT introduced in 1995 was quelled in large part by rapidly increasing the threshold from $20 000 to $50 000. The appropriate level of the threshold has also been a focal issue in the attempts to extend the nascent VATs from the manufacturing to the retail stage in both Egypt and Pakistan. Even in the European Union, where the Sixth Directive long ago provided for very considerable harmonization of value-added tax structures, the wide disparity of threshold levels—from zero in some member states to around $83 000 in the UK—remains a matter of some contention. The literature on optimal indirect taxation, however, seems to have entirely ignored this issue, typically assuming without comment that tax is payable at the same rate on all purchases of any commodity., 2 The almost ubiquitous presence of a threshold ......
包含中文翻譯和英文原文，內(nèi)容詳細(xì)完整，建議下載參考！
中文： 2500 字
英文： 8200 字符
摘要
增值稅的主要特點之一，而且往往是最有爭議的，是高水平營業(yè)額企業(yè)有義務(wù)登記稅。盡管其重要性，在適當(dāng)?shù)膶哟紊显O(shè)置這個門檻這個問題已經(jīng)很少得到分析的注意。本文首先建立一個簡單的規(guī)則描述在權(quán)衡稅收和收集信息的成本的最優(yōu)閾值（當(dāng)企業(yè)的規(guī)模是固定的）。然后認(rèn)為，原則上其影響的最佳閾值的生產(chǎn)效率低下所暗示的差別待遇的上面和下面的門檻。
1 導(dǎo)言
設(shè)計增值稅（ VAT ）所應(yīng)采取的最重要的決定是閾值水平營業(yè)額以上公司必須對他們的銷項增值稅負(fù)責(zé)（并有權(quán)聲明他們的進(jìn)項增值稅） 。門檻太高妥協(xié)的基本目標(biāo)是提高收入，過低的門檻有可能使當(dāng)局陷入執(zhí)行和實施過度納稅人遵從成本。設(shè)計問題進(jìn)一步復(fù)雜化，而且，競爭與差別稅收待遇扭曲了企業(yè)上面和下面的門檻。
毫不奇怪的是，選擇門檻常常證明爭議。在烏干達(dá)，例如，失敗的增值稅在1995年被平息，這在很大程度上是通過迅速增加的門檻，從20000美元至50000美元。適當(dāng)水平的閾值也一直是埃及和巴基斯坦企圖從生產(chǎn)到零售階段延長新生增值稅的焦點問題。即使是在歐洲聯(lián)盟，在第六指令不久前提供了非?？捎^的統(tǒng)一增值稅結(jié)構(gòu)，懸殊的閾值水平，從一些會員國的零到英國的83 000美元左右仍然有些論點。文獻(xiàn)最優(yōu)間接稅，然而，似乎完全忽視這個問題，通常假設(shè)所有購買的任何商品以相同的稅率支付稅款。 幾乎無處不存在一個門檻，但是，這意味著實踐中很少遇到（甚至在沒有任何逃稅） 。由于在近130個國家（其中超過70個已在過去10年通過）顯著突出的增值稅增加幅度，提高了世界四分之一的稅收收入，了解適當(dāng)?shù)乃皆O(shè)置的門檻顯然是有一些重要的意義......
Abstract
One of the key features of a value-added tax—and often one of the most contentious—is the threshold level of turnover at which firms are obliged to register for the tax. Despite its importance, however, the question of the appropriate level at which to set this threshold has received little analytical attention. This paper first develops a simple rule characterizing the optimal threshold (when firms’ sizes are fixed) in terms of a trade-off between tax revenues and collection costs. It then considers, in principle and by simulation, the implications for the optimal threshold of the production inefficiencies implied by the differential treatment of those above and below the threshold.
1. Introduction
One of the most important decisions to be taken in designing a value-added tax (VAT) is the threshold level f turnoover above which firms are required to charge VAT on their outputs (and entitled to reclaim1 tax on their inputs). Too high a threshold compromises the basic objective of raising revenue; too low a threshold may leave the authorities overwhelmed by the difficulties of implementation and impose excessive compliance costs on taxpayers. The design problem is further complicated, moreover, by the distortion of competition associated with the differential tax treatment of firms above and below the threshold.
Not surprisingly, the choice of threshold has often proved contentious. In Uganda, for instance, the near-failure of the VAT introduced in 1995 was quelled in large part by rapidly increasing the threshold from $20 000 to $50 000. The appropriate level of the threshold has also been a focal issue in the attempts to extend the nascent VATs from the manufacturing to the retail stage in both Egypt and Pakistan. Even in the European Union, where the Sixth Directive long ago provided for very considerable harmonization of value-added tax structures, the wide disparity of threshold levels—from zero in some member states to around $83 000 in the UK—remains a matter of some contention. The literature on optimal indirect taxation, however, seems to have entirely ignored this issue, typically assuming without comment that tax is payable at the same rate on all purchases of any commodity., 2 The almost ubiquitous presence of a threshold ......
